Finance (No. 2) Bill

Debate between Lincoln Jopp and Dan Tomlinson

Report stage
Wednesday 11th March 2026 Commons Chamber

[Dan Tomlinson]

I am sure this issue was considered before the policy was announced, and I have considered it too since I have been in post. It is worth pointing out that HMRC already offers several payment options to help personal representatives pay inheritance tax. That allows banks, building societies or investment providers to pay some or all the inheritance tax due from the deceased person’s accounts before probate is granted. There are a range of ways available to people to enable them to pay IHT within six months. I therefore urge the House to reject amendment 88.

[Lincoln Jopp]

Could the Minister tell us when he last met a farmer?

[Dan Tomlinson]

The president of the National Farmers Union mentioned in his speech to the farmers’ conference just a few weeks ago that he was glad of my engagement with farmers—he personally called out that engagement. I took a trip to the constituency of my hon. Friend the Member for Hexham (Joe Morris), after being invited there by him, and I was glad to meet farmers there and learn about their experiences.

Amendments 89 to 94 seek to exclude the value of any joint interest in certain agricultural business tenancies from the £2.5 million allowance for 100% relief. It is worth pointing out that the drafting of the amendments risks those tenancies falling outside the allowance entirely so that, rather than providing 100% relief, the Government are concerned that the drafting would mean that the relief might well be capped at 50% for those with joint tenancies. That is certainly a reason to reject those amendments.

Draft Double Taxation Relief and International Tax Enforcement (Peru) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic)) Order 2025

Debate between Lincoln Jopp and Dan Tomlinson

Monday 1st December 2025 General Committees

[Dan Tomlinson]

I—

[Lincoln Jopp (Spelthorne) (Con)]

Will the Minister give way?

[Dan Tomlinson]

I will.

--- Later in debate ---

[Dan Tomlinson]

In closing, Mr Chair—

[Lincoln Jopp]

Sir Chair.

[Dan Tomlinson]

In closing, Sir Chair, the orders before the Committee implement DTCs between the United Kingdom, Andorra, Peru, Portugal and Romania. The conventions will ensure that we have a modern DTC in place with all four of these countries, which will provide a stable foundation for trade and investment to grow, while at the same time making it harder to avoid taxes here in the United Kingdom. I am grateful to all hon. Members—Sirs and non-Sirs—for their contributions to the debate.

Question put and agreed to.

Draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025

Resolved,

That the Committee has considered the draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025.—(Dan Tomlinson.) 

Draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025

Resolved,

That the Committee has considered the draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025.—(Dan Tomlinson.)

Draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025

Resolved,

That the Committee has considered the draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025.—(Dan Tomlinson.)

Draft Double Taxation Relief and International Tax Enforcement (Peru) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025

Debate between Lincoln Jopp and Dan Tomlinson

Monday 1st December 2025 General Committees

[Dan Tomlinson]

I—

[Lincoln Jopp (Spelthorne) (Con)]

Will the Minister give way?

[Dan Tomlinson]

I will.

--- Later in debate ---

[Dan Tomlinson]

In closing, Mr Chair—

[Lincoln Jopp]

Sir Chair.

[Dan Tomlinson]

In closing, Sir Chair, the orders before the Committee implement DTCs between the United Kingdom, Andorra, Peru, Portugal and Romania. The conventions will ensure that we have a modern DTC in place with all four of these countries, which will provide a stable foundation for trade and investment to grow, while at the same time making it harder to avoid taxes here in the United Kingdom. I am grateful to all hon. Members—Sirs and non-Sirs—for their contributions to the debate.

Question put and agreed to.

Draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025

Resolved,

That the Committee has considered the draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025.—(Dan Tomlinson.) 

Draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025

Resolved,

That the Committee has considered the draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025.—(Dan Tomlinson.)

Draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025

Resolved,

That the Committee has considered the draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025.—(Dan Tomlinson.)

National Insurance Contributions (Secondary Class 1 Contributions) Bill

Debate between Lincoln Jopp and Dan Tomlinson

Committee of the whole House
Tuesday 17th December 2024 Commons Chamber

[Dan Tomlinson]

We have made changes to a whole range of taxes in the Budget, and it is important to note that the scale of revenue that the Liberal Democrat party is talking about would not cover the additional funding that we are providing—£20 billion for our health services and additional funding for a whole range of public services. I understand that in the coming weeks, the Health Secretary will come forward with more details on many of the vital services that Members have mentioned today. I must put on record that I very much enjoyed meeting GPs in my constituency over recent weeks. They raised a whole range of issues with me, including the big challenges they have faced over the past 14 years in getting the support and funding that they need. I hope and trust that in the coming weeks and months, this Government will put that right.

I am sure that the hon. Member for Isle of Wight East will enjoy my final point. My sixth reason for voting for this Bill, rather than for the mistaken and erroneous amendments that have been tabled, is that the changes we have put forward in this Budget, including on national insurance, will pave the way for higher growth and higher living standards. As in all good speeches, this last point brings together some of the other points made—so this may not have been just a boring list. Through ensuring economic stability and funding our public services properly, we will make sure that people get the health services that they need, so that they are not struggling with ill health that drives them to economic inactivity and pushes them away from the jobs market. We will make sure that people feel secure on their streets, and that businesses feel safe, rather than struggling with shoplifting, which has become all too rife. Those are the changes that this Budget and the measures in this Bill provide.

[Lincoln Jopp]

I am grateful to the hon. Member for giving way, particularly on the subject of growth. He, like me, is an avid reader of the Labour party manifesto, so he knows that sustained economic growth is the first mission of this Government. I think we all agree on the point that sustained economic growth is a really good thing, so could he simply tell us whether he thinks these national insurance changes are pro-growth or anti-growth? It is a very simple question.