National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill

Lindsay Hoyle Excerpts

2nd reading: House of Commons & Ways and Means resolution: House of Commons
Tuesday 30th April 2019 Commons Chamber

[Vicky Ford (Chelmsford) (Con)]

rose—

[Mr Deputy Speaker (Sir Lindsay Hoyle)]

Let us hear from Essex county cricket club.

[Vicky Ford]

I just wanted to declare an interest as a member of Essex county cricket club. I thank the Minister for supporting cricket.

[Mr Deputy Speaker]

That is not a problem as long as we do not forget the great county of Lancashire. [Laughter.]

[Robert Jenrick]

Very good. I re-emphasise not only that there is a £100,000 threshold, but that this is about fairness. All sportspeople who have a contractual right to a testimonial, which is commonplace, will have been paying income tax and national insurance on the benefit from that for some time, so this measure merely provides a greater degree of certainty and fairness. Of course, some of the clubs organising such testimonials will be smaller, or they may involve testimonial committees, so providing them with the clearest possible advice will be helpful. It will also ensure that there is no doubt in their minds when doing a good thing that is in the interests of players who may be at the end of their careers or may have been injured prematurely.

From April 2020, non-contractual and non-customary testimonials arranged by third parties will now be subject to NICs above a £100,000 threshold. A third-party testimonial committee will be liable to pay the class 1A employer NICs charge on the amount raised above £100,000. These types of testimonials will not be subject to employee NICs, to ensure that the sportsperson is not adversely affected. Again, as with the termination awards measure, we have chosen to act in relation to employer national insurance contributions, not employee contributions, so there remains a benefit to individuals in that respect.

I reassure hon. Members that the vast majority of sportspeople will be unaffected by the Bill because they will not exceed the £100,000 threshold. As I have said, Her Majesty’s Revenue and Customs estimates that only around 220 testimonials occur each year, most of which will remain unaffected as they either fall below the £100,000 level or are part of a previous contractual arrangement, which is commonplace in most sports.

Although the measure will bring in negligible revenue—we estimate less than £3 million a year—its value comes in the alignment and simplification of the tax and NICs treatment of sporting testimonials and clarity for those taking part in testimonials or those on sporting testimonial committees. Sporting bodies and other relevant stakeholders are expecting the changes, because our intention to make them has been known since at least 2015. As the changes required an NICs Bill, there has been a short delay, but that is what we are attempting to do today.

In conclusion, it may be a small and narrowly drawn Bill, but it is none the less important and includes two measures that simplify our tax code. Like many right hon. and hon. Members, I would like greater simplification of the tax system, but that journey must begin with single steps, and we are taking one of those today in simplifying the tax code in two significant respects that will have real-world consequences for individuals, who will benefit from a simpler system. The Bill will also raise a significant sum for public services and support our continued efforts to improve the public finances. It brings the national insurance and tax treatment of termination awards and sporting testimonials into closer alignment, and I commend it to the House.

Privileges

Lindsay Hoyle Excerpts

Tuesday 2nd April 2019 Commons Chamber

[George Eustice]

Does the hon. Gentleman not accept that the direction that Mr Speaker gave at the beginning of the debate was for an important reason? This is a serious discussion of an admonishment for someone’s failure to appear before a Committee. It should be about the facts of that decision not to appear or otherwise—

[Mr Deputy Speaker (Sir Lindsay Hoyle)]

Order. I, too, know what was said, and I will be the judge of whether something stretches beyond or remains within the advice that Mr Speaker gave. I can assure the hon. Gentleman that I am listening carefully. At the moment, we have not stepped outside the limits, and the hon. Member for Edinburgh East (Tommy Sheppard) is coming towards the end of his speech. We all know that there are limits that we should not go beyond. To mention someone in passing is one thing, but I do not want to get into an argument about the weakness of examples. It is purely about privilege, and we certainly have not stepped outside those limits.

[Tommy Sheppard]

Thank you, Mr Deputy Speaker. I have been keeping an eye on you carefully to make sure that I do not stray beyond the bounds or limitations that were set. I shall conclude simply by saying that I have drawn my own opinions from what has happened in this case as to the character of Mr Cummings.

Perhaps the truth is rather more mundane. Perhaps he is, after all, just a posh boy from a privileged background who has a sense of entitlement that means he does not think he has to account to his peers for his actions. I fear that the hon. Member for Lichfield (Michael Fabricant) is correct. If we agree the motion, as we should, at Mr Cummings’s next dinner party it will be worn as a badge of honour, and he will continue in contempt of the House, because there are people of his class who regard democratic institutions such as this in precisely that way.

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[Tom Brake (Carshalton and Wallington) (LD)]

When Mr Speaker gave the admonishment from the Chair, it clearly had an impact on the hon. Member for Edinburgh East (Tommy Sheppard), who I think thought that it was perhaps targeted at him, given the reference to not making long speeches about matters that are not pertinent to the motion we are debating. I must say that I felt that, rather as with Mona Lisa’s eyes, Mr Speaker was indeed looking directly at me, given his reference to taking a “liberal pen” and crossing out great swathes of a speech. I have therefore written my speech on the back of the Order Paper.

[Mr Deputy Speaker (Sir Lindsay Hoyle)]

Two minutes, then?

[Tom Brake]

Absolutely—two minutes, or thereabouts.

This debate is clearly about the rights of the House and the consequences of failure to observe those rights. I am pleased that the Lord Commissioner of Her Majesty’s Treasury, the hon. Member for Blackpool North and Cleveleys (Paul Maynard) opened the debate, because I would have had some reservations had the Leader of the House done so. She of course has a connection with the Vote Leave campaign, and in the circumstances it might have been inappropriate for her to open the debate. We have heard from—

[Mr Deputy Speaker]

Order. We are discussing somebody who is not here. I do not think it is quite fair to suggest what that person would or would not do. The right hon. Gentleman would be right to stick to his two minutes about the subject, rather than go into matters relating to the Leader of the House.

[Tom Brake]

My speech may be a bit longer following that intervention, Mr Deputy Speaker, but I will stick to the subject in hand.

The hon. Member for Stretford and Urmston (Kate Green) did a good job of setting out exactly how arrogant Mr Cummings has been in relation to the inquiry and the false allegations he has made about the way he has interacted with the Committee. His lack of accountability rather fits a pattern of a lack of accountability in relation to the whole Vote Leave issue. I know I am not allowed to speak about that at any great length, but given the role that she played, perhaps the Foreign and Commonwealth Office should consider revisiting the appointment of Gisela Stuart as the chair of Wilton Park, which is in the business of promoting good governance around the world. Other key players in the campaign include the co-convenor of Vote Leave, the Secretary of State for Environment, Food and Rural Affairs—

[Mr Deputy Speaker]

Order. We are not going to go through the people involved in the campaign. You were advised, Mr Brake, and you know much better than that. You are a much better politician and you do not want to test my patience or that of the House. Let us just move on with your two minutes.

[Tom Brake]

Thank you, Mr Deputy Speaker.

Let me conclude. It is clear that the action the Committee has taken and that we are going to take today is entirely appropriate. As the hon. Member for Folkestone and Hythe (Damian Collins) said, it will send a message to others. It would certainly send a message to others if we did nothing. As others have expressed today, I have doubts about whether the panoply of powers or punishments we have at our disposal is sufficient, but it is right that we pass this motion today.

Beer Taxation and Pubs

Lindsay Hoyle Excerpts

Thursday 28th March 2019 Commons Chamber

[Toby Perkins (Chesterfield) (Lab)]

I congratulate the hon. Gentleman on securing this important debate. He is absolutely right about rural pubs. However, the importance of the last pub on the council estates in many of our towns is often overlooked. The last pub has closed on many of those estates, and that has a huge impact on the facilities available for people to get together. Although I entirely support what he says about rural pubs, let us make sure that we do not forget the issue with regards to council estates.

[Mr Deputy Speaker (Sir Lindsay Hoyle)]

Order. Mr Perkins, if you want to speak, we are on a five-minute limit. I do not want to have to drop people down the list; I want everybody to have the same fair chance. If those who are speaking would take fewer interventions, it would help us all.

[Mike Wood]

I consider myself duly reprimanded, Mr Deputy Speaker. Suffice it to say that, once again, I strongly agree with the hon. Member for Chesterfield (Toby Perkins), as I have also seen the impact of derelict pubs of varying sizes standing monument within housing estates and town centres across the Black Country.

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[Several hon. Members rose—]

[Mr Deputy Speaker (Sir Lindsay Hoyle)]

With a five- minute limit, I call Ruth Smeeth.

--- Later in debate ---

[Mr Nigel Evans (Ribble Valley) (Con)]

I declare an interest, as president of the all-party parliamentary beer group. It is great to follow the hon. Member for Stoke-on-Trent North (Ruth Smeeth). I do not think she heard, but when she told us that she was the MP for the Titanic brewery, I shouted, “I suspect she’s sunk a few of those.” I know I have.

[Mr Deputy Speaker (Sir Lindsay Hoyle)]

It was not a good joke the first time you said it.

Exiting the European Union (Financial Services)

Lindsay Hoyle Excerpts

Monday 18th February 2019 Commons Chamber

[Mr Deputy Speaker (Sir Lindsay Hoyle)]

With the leave of the House, we will debate the two instruments on financial services together.

[The Economic Secretary to the Treasury (John Glen)]

I beg to move,

That the draft Public Record, Disclosure of Information and Co-operation (Financial Services) (Amendment) (EU Exit) Regulations 2019, which were laid before this House on 21 January, be approved.

[Mr Deputy Speaker]

With this we shall take the following motion:

That the draft Money Market Funds (Amendment) (EU Exit) Regulations 2019, which were laid before this House on 24 January, be approved.

[John Glen]

As the House will be aware, the Treasury has been undertaking a programme of legislation under the European Union (Withdrawal) Act 2018 to ensure that if the UK leaves the EU without a deal or an implementation period, there continues to be a functioning legislative and regulatory regime for financial services in the United Kingdom. The two statutory instruments being debated today are part of this programme. The disclosure regulations, as corrected by the corrections slip published on 12 February, will address deficiencies related to the UK’s implementation of EU rules that govern the exchange of confidential information between European economic area and third country regulatory and supervisory authorities. Once the UK is outside the single market and the EU’s joint supervisory framework for financial services, amendments will be needed to these rules so that they continue to operate effectively in a scenario where the UK leaves the EU without an agreement. The money market funds regulations will fix deficiencies in UK law on money market funds and their operators to ensure they continue to operate effectively post exit. The approach taken in these pieces of draft legislation aligns with that of other statutory instruments being laid under the 2018 Act, providing continuity by maintaining existing legislation at the point of exit but amending it where necessary to ensure that it works effectively in a no-deal context.

Let me deal first with the Public Record, Disclosure of Information and Co-operation (Financial Services) (Amendment) (EU Exit) Regulations 2019. As Members across the House will know, an important function performed by financial services regulators is the gathering of supervisory information from firms. Regulators use this information so that they can ensure that regulated firms are operating in a way consistent with regulatory requirements and so they are alerted to any development that may need supervisory intervention. As a great deal of financial services activity takes place across borders and across regulatory regimes, the ability of national regulators to co-operate with each other and to exchange information is vital if they are to discharge their supervisory functions effectively.

The information gathered by regulators is often confidential and often commercially or market sensitive, so it is right that there are strict rules and safeguards on how regulators share such information with other regulatory authorities. EU law currently plays an important role in setting these rules. In order to ensure the effective functioning of the single market in financial services, the EU has developed a joint supervisory framework for national regulators and supervisory bodies in the EEA. This makes co-operation and the sharing of certain supervisory information between EEA national regulators mandatory.

In addition, the EU has established the European supervisory authorities—ESAs— which are responsible for co-ordinating the approach of EEA national regulators. Co-operation and sharing of certain information with the ESAs is also mandatory for EEA national regulators. As well as setting out what information should be shared, EU rules also include restrictions and safeguards. In the UK, these rules are implemented in Part 23 of the Financial Services and Markets Act 2000 and the Financial Services and Markets Act 2000 (Disclosure of Confidential Information) Regulations 2001.

For third country authorities, there are additional restrictions when disclosing confidential information. The UK regulator may need to be satisfied that the third country authority has protections for confidential information in place that are equivalent to those of the EU. There may also be a requirement to enter into a co-operation agreement with the third country authority. In addition, if the UK regulator is disclosing confidential information to a third country authority which originated from an EEA authority, the UK regulator may need to seek the consent of the EEA regulator which originally disclosed the confidential information.

If the UK leaves the EU without an agreement, the EU has confirmed that it will treat the UK as a third country and the UK will also need to treat EEA states as third countries. The UK will be outside the single market and the EU’s joint supervisory framework, so references in UK legislation to this framework, and to EU legislation and EU bodies, will be deficient and will need to be corrected so that the UK’s disclosure rules for confidential information will work effectively. In particular, the rules will need to be amended to reflect the third country relationship that will exist between the UK and EEA states. After exit, it would not be appropriate to provide for different rules and protections on the disclosure of confidential information by UK authorities depending on whether confidential information is being shared with EEA authorities or the authorities of non-EEA states. If this is left unamended, the UK would afford additional protections and less onerous restrictions to EEA states compared with other third countries. In addition where there are currently requirements to seek the consent of an EEA authority before the onward disclosure of information, these requirements will be retained only if an equivalent requirement also exists in relation to seeking consent from non-EEA authorities.

This instrument also provides for a transitional arrangement that will ensure that any confidential information received by a UK regulator before exit day will continue to be treated in accordance with the relevant provisions that existed before exit day. While it is necessary to amend the UK implementation of rules around disclosure of confidential information to ensure that they continue to operate effectively once the UK is outside the EU, it must be stressed that these amendments are in no way intended to diminish the level of co-operation that exists between UK and EEA regulators.

The Government and UK regulators believe that effective co-operation and co-ordination is essential for the effective supervision of financial services. UK authorities will be doing everything possible to ensure that effective co-operation continues. UK regulators have always been key players and key voices of sanity in the global supervision of financial services, as is demonstrated by the close and co-operative arrangements we have with regulators in countries outside the EEA. After exit, it will be necessary for the UK regulators to enter into co-operation agreements with EEA national regulators and with the ESAs. These agreements will help ensure that a high level of co-operation and information sharing will continue.

Communities: Charities and Volunteers

Lindsay Hoyle Excerpts

Wednesday 13th February 2019 Commons Chamber

[Mims Davies]

rose—

[Mr Deputy Speaker (Sir Lindsay Hoyle)]

Order. May I have just one second to help the House? There are 17 speakers besides the Front Benchers, so may I encourage Members to try to help each other?

[Mims Davies]

I thank the hon. Lady for raising the importance of working across communities to support people in need. It is absolutely right for food banks to play their part, as they have for many decades through churches and local organisations. It is absolutely right that when people are in need, we have the opportunities and the partnerships to reach out to them.

I was talking about my vision, and the Government’s vision, for civil society. My third focus is on harnessing the energy of our young people and ensuring that there are plenty of opportunities for them to contribute in their communities. We want to create the conditions for a bold and bright future in which civil society is able to play an even greater role than it does today. Those themes are captured in our civil society strategy, published six months ago. I will briefly update the House on how we are pursuing our vision, but let me first thank my team of officials for their incredible outreach and dedication in supporting the sector and connecting communities through the strategy and for working so well.

The United Kingdom is already one of the most generous places in the world. Last year, the public donated £10.3 billion, and we have heard about millions of people who volunteered in our communities on each and every day of that year. Gift aid is now worth more than £1.2 billion to charities. Since 1990, when John Major was Prime Minister, £15 billion more has been given to good causes. That is the most successful charity tax relief in the world, and I am delighted that the Treasury has announced that the small donations gift aid limit has been raised to £30.

To support even more people giving back to their local area, I am today awarding a further £3 million to communities that need it most. Some £770,000 is going to six places to boost fundraising directly to local good causes. This investment will unlock funds for Britain’s most deprived communities, improving social mobility from Bristol to the Yorkshire coast. Some £2.3 million will go to 10 more places to put community at the heart of tackling local issues, from the Onion Collective in Somerset addressing skills gaps in the county to Lincoln’s hometown football club building on cohesion in the community. This investment in communities the length and breadth of the country will help even more people take action on the issues they care about most, including helping more volunteering, giving more money directly to local causes that people feel connected with in their community and supporting even more simple neighbourly acts, which can mean so much.

The Government are also helping connect communities by tackling loneliness. We are the first country in the world to have a Minister for loneliness, and I have had interest from Governments, businesses and charities around the globe—from places such as Canada, the USA, Australia, Sweden to Japan—that want to learn from us. To help tackle loneliness across England, we have secured £20 million of new grant funding for brilliant projects that are directly connecting communities, such as the Rural Coffee Caravan in Bury St Edmunds. The Care Leavers Association is also included; it is helping to develop a digital platform to connect care leavers of all ages so they can share, learn and support one another.

--- Later in debate ---

[Several hon. Members rose—]

[Mr Deputy Speaker (Sir Lindsay Hoyle)]

Order. We will be starting with a six-minute limit. Hopefully, I will not have to lower it. Let us aim for that for everybody.

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[Several hon. Members rose—]

[Mr Deputy Speaker (Sir Lindsay Hoyle)]

Unfortunately, I have to take the time limit down to five minutes to get everybody in.

--- Later in debate ---

[Jack Brereton (Stoke-on-Trent South) (Con)]

We in this House are all grateful for the dedication of charities and volunteers in our constituencies and impressed by their achievements. As the Government’s civil society strategy states, global Britain is rooted in local Britain, and I am pleased to say that my constituency has many residents groups, community charities and local branches of national charities. I want to place on the record my thanks for the incredible work done by all volunteers in our communities.

Celebrating civil society is a recognition that it is not good enough to expect the state, whether national or local government, to do everything. Far too often in the past, it has fallen to organisations such as city councils to be responsible for everything, when in reality they cannot be, and even if they could, it would disempower communities. Supporting charities and volunteers is a recognition that organisations outside the state are often better able to tackle certain challenges and provide certain social goods. What matters is that these parts, across public, private and civil society, work together to create something greater than their sum.

Over the summer, I was pleased to host funding workshops at Blurton community hub, in my constituency, with the Coalfields Regeneration Trust and the People’s Postcode Lottery. Both events were well attended by community and charitable organisations, and I hope that from them we will see more successful bids and the investment we need in our local communities.

Stoke-on-Trent City Council recently empowered communities by creating a community investment fund focused on investing in equipment and assets with a longer-term impact. Since it started two years ago, £1.7 million has been invested, with a further £1.3 million to be announced soon. The council also recently set up the Potto Lotto, a Potteries-based lottery, where 60% of the ticket price goes to local charities and players can nominate a good cause to fund. This shows the proactive and innovative approach being taken in partnership locally that is empowering communities and charities to deliver great returns.

Another excellent local example of joint working is the North Staffordshire Community Rail Partnership, which promotes the north Staffordshire line—for example, by helping to create more welcoming station environments for passengers, including at Longton in my constituency. I have no doubt that its efforts over the past decade have helped to double local rail usage, which I fully expect the new franchisee to reflect with improvements on the line. That highly localised work at Longton has had a knock-on effect in the form of a bronze medal at the Britain in Bloom festival in the first year of its taking part, thanks to the hard work of volunteers at Longton Community Partnership.

All this contributes to much-needed footfall, as do the charity shops that occupy what would otherwise be empty premises on our high streets. Some people complain about the number of charity shops, but it is always better that these shops are occupied, and of course the future high streets fund will help further. Local charities, such as Dougie Mac and Bethel church, are putting funding straight back into the local area. Furthermore, following the successes of Longton and Blurton at Britain in Bloom, it is fantastic to see the local community in Fenton coming forward with a Fenton in Flower competition.

Many local sports clubs rely almost entirely on volunteers. I think of clubs such as Hanford, Meakins Fenton, Longton and Hem Heath cricket clubs, Longton and Trentham rugby clubs, and Foley football club, alongside Stoke City football club, of course, which is involved extensively with local charitable work, especially with young people, through its community trust. Longton rugby club, which was visited by the Prime Minister herself, is mainly run by volunteers. Its website stresses that none of what the club does behind the scenes and on the pitch would be possible without the dedicated work and support of volunteers.

In Meir, local partners, including the YMCA, are working to combat some of the challenges we are experiencing with antisocial behaviour and gangs. Critical to this is improving sports facilities for the community to ensure a distraction for those young people. Recent visits to charities in my constituency have shown me the breadth and vitality of the important work being done by these volunteers. The Grocott Centre, for example, which I visited in January, is a local independent charity based in Fenton that promotes the welfare, wellbeing and social inclusion of vulnerable groups. It does incredible work with people with dementia, elderly people and adults with learning or physical disabilities.

I was a delighted that Blurton Farm residents association received the Queen’s award for voluntary service in 2018, owing to the huge commitment and tireless work of volunteers, especially its chair, Christine Pratt. Other charities I have visited recently include Landau Stoke, Father Hudson’s Care, the Gingerbread Centre, Deaflinks and Temple Street Methodist church community café. I am hugely grateful to them all for the excellent work they do in the community. The Donna Louise children’s hospice and the Douglas Macmillan hospice also do phenomenal work to support families at their most harrowing and difficult times, and staff and volunteers—

[Mr Deputy Speaker (Sir Lindsay Hoyle)]

Order. I am sorry but the hon. Gentleman’s time is up.

Sport in the UK

Lindsay Hoyle Excerpts

Monday 4th February 2019 Commons Chamber

[Rebecca Pow (Taunton Deane) (Con)]

My hon. Friend is making a very powerful case and I had to intervene on this point, because statistically, one might say that women in rugby—in terms of the Six Nations—are destined to do better than the men, and the same can be said of the England women’s football team. So, to follow the point made by the hon. Member for Harrow West (Gareth Thomas), why are we not seeing more coverage of women’s sport on our screens?

[Mr Deputy Speaker (Sir Lindsay Hoyle)]

On a point of clarification, the hon. Lady was talking about rugby union. I say that because there is rugby league as well.

[Mims Davies]

Thank you, Mr Deputy Speaker.

My hon. Friend the Member makes an important point about how women in sport are inspiring others. I was talking about participation and the people we should be inspiring: everybody. If we are to do that, women and girls need the opportunity to be seen on our televisions, so I will absolutely take that away with me tonight.

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[Stephen Kerr]

I forgot to mention that it all began in Stirling at St Ninians Primary School—the most important thing of all!

[Mr Deputy Speaker]

I have no problem with interventions. The problem is that the people wanting to speak later are cutting down their own time. The time limit was 10 minutes, but it is now down to eight.

[Mims Davies]

I will plough on, but thank goodness for Stirling!

I want us to find different ways of doing things. I want to find the next parkrun or daily mile. I thank the fabulous parkrun family for all they are doing. Building strongly on the success of the This Girl Can campaign, we need to be smarter about how we use data and new technologies to get people moving and—more importantly —staying moving. I want us to make being active easy and fun for everyone and a habit for everyone.

December’s Sport England’s active lives children’s survey will help us to understand how children in particular engage with and think about sport and physical activity. This world-leading study represents a big step forward. We now have robust data that tells us which changes will make the biggest difference to our children’s lives. The first set of results was published late last year, and the evidence it set out was a wake-up call for the sector. Our children are simply not active enough. We all need to address that head on.

I will work with ministerial colleagues in the Department for Education and the Department of Health and Social Care, and I am delighted that we will be publishing a new cross-Government plan to focus on getting kids active in and out of school. I particularly want to focus on after-school periods when children should have the opportunity to be active and safe in enjoyable environments. I want to make sure that all children have access to the right sporting offer and that they enjoy physical activity and therefore can reap the benefits of an active lifestyle. Sport needs to be fun, inclusive and engaging. There is a world of options out there, as we have heard, and I want us to work harder to make sport and physical activity appealing to everyone.

Why does this matter? Being active brings many benefits not just to children but to people of all ages. Working with the Department of Health and Social Care, I want us to embrace the use of sport and physical activity in improving health outcomes. Being active can reduce chronic diseases and health conditions such as diabetes and heart disease, and it can ease pressures on our health and social care systems. Given our aging society, we must do everything we can to help people to enjoy healthy, independent and fulfilling lives for longer.

With my loneliness Minister hat on, I must add that getting people active, where that means people being connected, is also vital, and the enjoyment and sense of belonging that can come from taking part in sport and physical activity can be a huge part of that. Real change is already happening in that regard. As part of the NHS long-term plan, NHS England is hiring 1,000 new advisers to expand social prescribing and help patients to lead fitter, healthier and happier lives. About 50% of GP appointments are not directly related to medical conditions, and pills are prescribed. Evidence shows that referrals to, for instance, exercise classes, sports groups or, indeed, ballroom dancing classes can greatly help people’s health and wellbeing.

However, I want to go further, and work with ministerial colleagues to use the power of sport to make lives better. Physical activity can help us in so many ways. Getting more people walking or cycling reduces congestion, improves air quality and can revitalise our high streets. Sport can bring people together and reduce social isolation, and the discipline and teamwork that it encourages can also be an important tool in cutting reoffending rates in the criminal justice system.

My second priority is protecting the culture and integrity of high-level sport. What matters is not just what we do to win medals and create sporting success, but how we go about it. It cannot be right for athletes such as Kelly Sotherton to receive their medals six years late and behind closed doors because the systems are not right. Since taking up my role, I have had discussions with UK Anti-Doping, UK Sport, the World Anti-Doping Agency and representatives of athletes in order to understand what has gone wrong in some quarters, and to make the UK’s position clear.

How can we inspire more people through sport by preserving and strengthening its integrity? People must have faith in sports that they know and love. Our athletes deserve to know that they are competing on a level playing field. We must continue to operate robust anti-doping and governance regimes, both domestically and internationally. We must continue to lead the way.

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[Mims Davies]

My hon. Friend mentioned high-class behaviour in Henley—I expect nothing less. Absolutely—it is fantastic that rowing is thriving, and I have promised to visit.

The Commonwealth games will take place 10 years after the Olympic and Paralympic games, and I want to build on the success of 2012, and make them an event that is remembered for bringing people together, celebrating diversity, and promoting inclusivity across the Commonwealth and beyond. Its legacy will go further, and embrace trade and investment, culture, sport, employment, housing and tourism. Later this month, I will set out the strategy with UK Sport beyond 2020, the Olympics and the Paralympics, supporting our athletes and all competitors for the next stage. As we heard, UK Sport has recently launched its aspiration fund.

I want to conclude, because I am sure that you want me to do so, Mr Deputy Speaker. [Interruption.] I want the number of people enjoying sport and engaging in physical activity to grow; I want sport to be embedded in Government thinking on health and social care; I want this country’s amazing reputation for hosting the world’s biggest sporting events to continue; I want our sporting bodies to demonstrate strong leadership and a duty of care to all participants; I want Team GB to continue its medal success; and I absolutely want to make sure that everyone can benefit from the power of sport.

[Mr Deputy Speaker (Sir Lindsay Hoyle)]

To reassure the House, it was not me who wanted the Minister to conclude—it was all the Members wishing to speak, if that helps.

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[Several hon. Members rose—]

[Mr Deputy Speaker (Sir Lindsay Hoyle)]

If Members speak for up to six minutes each, that would really help us. Some Members may pull a face, but that is because of the Front Benchers, not me.

Equitable Life

Lindsay Hoyle Excerpts

Thursday 31st January 2019 Commons Chamber

[Several hon. Members rose—]

[Mr Deputy Speaker (Sir Lindsay Hoyle)]

Order. I suggest that Members take up to 10 minutes, and we will start with Fabian Hamilton.

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[Several hon. Members rose—]

[Mr Deputy Speaker (Sir Lindsay Hoyle)]

Order. I am not going to complain about the length of that speech, but if Members can try to speak for under 10 minutes, that would help the situation. All our constituents need the help and support of this House, and we need to hear these passionate speeches, but please try to help each other. The good news is that Sir Desmond Swayne has offered to undershoot in order to pull some time back.

Fashion Industry

Lindsay Hoyle Excerpts

Thursday 31st January 2019 Commons Chamber

Select Committee Statement

[Mr Deputy Speaker (Sir Lindsay Hoyle)]

We now come the Select Committee statement. I call Mary Creagh to speak for up to 10 minutes.

Finance (No. 3) Bill

Lindsay Hoyle Excerpts

3rd reading: House of Commons & Report stage: House of Commons
Tuesday 8th January 2019 Commons Chamber

[Jonathan Reynolds (Stalybridge and Hyde) (Lab/Co-op)]

I beg to move, That the clause be read a Second time.

[Mr Deputy Speaker (Sir Lindsay Hoyle)]

With this it will be convenient to discuss the following:

New clause 7—Review of effect of carbon emissions tax on climate targets—

“The Chancellor of the Exchequer must review the expected effect of the carbon emissions tax on the United Kingdom’s ability to meet its internationally agreed climate targets and lay a report of that review before the House within six months of the passing of this Act.”

New clause 12—Review of expenditure implications of Part 3—

“(1) The Chancellor of the Exchequer must review the expenditure implications of commencing Part 3 of this Act and lay a report of that review before the House of Commons within six months of the passing of this Act.

(2) No regulations may be made by the Commissioners under section 78(1) unless the review under subsection (1) has been laid before the House of Commons.”

This new clause would require a review within 6 months of the expenditure implications of introducing a carbon emissions tax. It would prevent part 3 (carbon emissions tax) coming into effect until such a review had been laid before the House of Commons.

New clause 13—Report on consultation on certain provisions of this Act (No. 2)—

“(1) No later than two months after the passing of this Act, the Chancellor of the Exchequer must lay before the House of Commons a report on the consultation undertaken on the provisions in subsection (2).

(2) Those provisions are—

(a) sections 68 to 78,

(b) section 89, and

(c) section 90.

(3) A report under this section must specify in respect of each provision listed in subsection (2)—

(a) whether a version of the provision was published in draft,

(b) if so, whether changes were made as a result of consultation on the draft,

(c) if not, the reasons why the provision was not published in draft and any consultation which took place on the proposed provision in the absence of such a draft.”

This new clause would require a report on the consultation undertaken on certain provisions of the Bill – alongside New Clause 11, New Clause 14 and New Clause 15.

New clause 19—Review of powers in consequence of EU withdrawal (No. 2)—

“(1) The Chancellor of the Exchequer must, no later than a week after the passing of this Act and before exercising the power in section 89(1), lay before the House of Commons a review of the following matters—

(a) the fiscal and economic effects of the exercise of the powers in section 89(1) and of the outcome of negotiations for the United Kingdom’s withdrawal from the European Union giving rise to their exercise;

(b) a comparison of those fiscal and economic effects with the effects if a negotiated withdrawal agreement and a framework for a future relationship with the EU had been agreed to;

(c) any differences in the exercise of those powers in respect of—

(i) England,

(ii) Scotland,

(iii) Wales, and

(iv) Northern Ireland;

(d) any differential effects in relation to the matters specified in paragraphs (a) and (b) in relation between—

(i) England,

(ii) Scotland,

(iii) Wales, and

(iv) Northern Ireland.”

This new clause would require a review of the economic and fiscal impact of the use of the powers in section 89 in the event of no deal and in event of a withdrawal agreement passing.

Amendment 16, in clause 78, page 51, line 32, after “may” insert

“(subject to section (Review of expenditure implications of Part 3))”.

See New Clause 12.

Amendment 1, in clause 89, page 66, line 38, at end insert—

“(1A) The Chancellor of the Exchequer must, no later than a week after the passing of this Act and before exercising the power in subsection (1), lay before the House of Commons a review of the following matters—

(a) the fiscal and economic effects of the exercise of those powers and of the outcome of negotiations for the United Kingdom’s withdrawal from the European Union giving rise to their exercise;

(b) a comparison of those fiscal and economic effects with the effects if a negotiated withdrawal agreement and a framework for a future relationship with the EU had been agreed to;

(c) any differences in the exercise of those powers in respect of—

(i) Great Britain, and

(ii) Northern Ireland;

(d) any differential effects in relation to the matters specified in paragraphs (a) and (b) in relation between

(i) Great Britain, and

(ii) Northern Ireland.”

This amendment would require the Chancellor of the Exchequer to review the fiscal and economic effects of the exercise of the powers in subsection (1) before exercising those powers.

Amendment 13, page 67, line 7, leave out subsection (5) and insert—

“(5) No statutory instrument containing regulations under this section may be made unless a draft has been laid before and approved by a resolution of the House of Commons.”

This amendment would make Clause 89 (Minor amendments in consequence of EU withdrawal) subject to the affirmative procedure.

Amendment 7, page 67, line 19, at end insert—

“(7) The provisions of this section only come into force if—

(a) a negotiated withdrawal agreement and a framework for the future relationship have been approved by a resolution of the House of Commons on a motion moved by a Minister of the Crown for the purposes of section 13(1)(b) of the European Union (Withdrawal) Act 2018, or

(b) the Prime Minister has notified the President of the European Council, in accordance with Article 50(3) of the Treaty on European Union, of the United Kingdom’s request to extend the period in which the Treaties shall still apply to the United Kingdom, or

(c) leaving the European Union without a withdrawal agreement and a framework for the future relationship has been approved by a resolution of the House of Commons on a motion moved by a Minister of the Crown.”

This amendment would prevent the Government implementing the “no deal” provisions of Clause 89 without the explicit consent of Parliament for such an outcome. It would provide three options for the provisions of Clause 89 to come into force: if the House of Commons has approved a negotiated withdrawal agreement and a framework for the future relationship; if the Government has sought an extension of the Article 50 period; or the House of Commons has approved leaving the European Union without a withdrawal agreement and framework for the future relationship.

Amendment 8, page 67, line 19, at end insert—

“(7) The provisions of this section shall not come into force until the House of Commons has come to a resolution on a motion made by a Minister of the Crown agreeing its commencement.”

Amendment 14, in clause 90, page 67, line 22, after “may” insert

“(subject to subsections (1A) and (1B))”.

See Amendment 15

Amendment 15, page 67, line 24, at end insert—

“(1A) Before proposing to incur expenditure under subsection (1), the Secretary of State must lay before the House of Commons—

(a) a statement of the circumstances (in relation to negotiations relating to the United Kingdom’s withdrawal from the European Union) that give rise to the need for such preparatory expenditure, and

(b) an estimate of the expenditure to be incurred.

(1B) No expenditure may be incurred under subsection (1) unless the House of Commons comes to a resolution that it has considered the statement and estimate under subsection (1A) and approves the proposed expenditure.”

This amendment would require a statement on the circumstances (in relation to negotiations) giving rise to the need for, as well as an estimate of the cost of, preparatory expenditure to introduce a charging scheme for greenhouse gas allowances. The amendment would require a Commons resolution before expenditure could be incurred.

New clause 18—Review of effects on measures in Act of certain changes in migration levels—

“(1) The Chancellor of the Exchequer must review the effects on the provisions of this Act of migration in the scenarios in subsection (2) and lay a report of that review before the House of Commons within one month of the passing of this Act.

(2) Those scenarios are that—

(a) the United Kingdom does not leave the European Union,

(b) the United Kingdom leaves the European Union without a negotiated withdrawal agreement,

(c) the United Kingdom leaves the European Union following a negotiated withdrawal agreement, and remains in the single market and customs union,

(d) the United Kingdom leaves the United Kingdom on the terms of the draft withdrawal agreement of 14 November 2018.

(3) In respect of each of those scenarios the review must consider separately the effects of—

(a) migration by EU nationals, and

(b) migration by non-EU nationals.

(4) In respect of each of those scenarios the review must consider separately the effects on the measures in each part of the United Kingdom and each region of England.

(5) In this section—

“parts of the United Kingdom” means—

(a) England,

(b) Scotland,

(c) Wales, and

(d) Northern Ireland;

“regions of England” has the same meaning as that used by the Office for National Statistics.”

This new clause would require a review of effects on measures in the Bill of certain changes in migration levels.

[Jonathan Reynolds]

This group of amendments relates to the tax and fiscal implications of the UK’s withdrawal from the EU.

Throughout the last year Parliament has been asked to approve a series of Bills giving the Government the power to deliver every type of Brexit deal conceivable, and this Finance Bill is no different. I said when closing the Second Reading debate on the Bill for the Opposition that this approach was one of “give us the powers now and we will make the decisions later,” and as it currently stands Brexit represents the biggest transfer of power to the Executive in modern constitutional history. That is disappointing for anyone who thought Brexit would see greater powers for this Parliament, but it is also a recipe for very bad decisions, and there is a classic culprit in this Finance Bill in the form of clause 89. Innocently named “Minor amendments in consequence of EU withdrawal”, it gives the Government power to amend tax legislation without any of the usual due process in the event that the UK leaves the EU without a deal.

The Government always tell us—I am sure they will do so again—that this is simply a safeguarding provision that we will never have to use, but all of us here today know that as it stands the Government have absolutely no chance of getting their deal through, because that deal does not deliver the basics of what this country needs. It does not deliver smooth, low-friction borders for manufacturing and supply chains, nor does it deliver market access for financial services. It also fails to resolve the big question: after we leave the EU, will we prioritise market access or trade autonomy? Because of that, we will almost certainly end up in the backstop arrangements, a halfway house without any say for the UK—the very worst of all worlds.

The new clauses and amendments are therefore of seminal importance, and I am extremely grateful to the Chair of the Home Affairs Committee, my right hon. Friend the Member for Normanton, Pontefract and Castleford (Yvette Cooper), for laying amendment 7 before the House today. It is clearly a cross-party amendment, supported by the Chairs of the Treasury, Exiting the European Union and Business, Energy and Industrial Strategy Committees, but it has the Opposition’s support because it offers Parliament a chance to make a clear statement rejecting a no-deal outcome—a statement that cannot come soon enough.

Anyone pretending that crashing out without a deal is simply about resorting to World Trade Organisation schedules is dangerously misinformed. As The Economist magazine said last month:

“A no-deal Brexit is about a lot more than trade—it would see many legal obligations and definitions lapse immediately, potentially putting at risk air travel, electricity interconnections and a raft of financial services”.

It would mean tariffs on trade with the EU, but it would also affect trade beyond the EU as all our current trade agreements negotiated as an EU member would immediately cease to apply. Agriculture, aerospace, the automotive sector—all these major sectors of our economy—would face potentially irreparable damage, and while tariffs may be reduced over time, excise duties and health checks on food, plants and livestock cannot be reduced so easily. Researchers at Imperial College London have calculated that just two minutes more transit time per lorry at Dover and the Channel tunnel translates into a 47 km traffic jam, and for perishable items like food, delays of that magnitude simply could not be sustained. When we add to that higher prices through tariffs and further inflationary pressure from another inevitable fall in the value of the pound, it is a recipe for significant pressure on living standards. That is why the Opposition say that no deal is not a real option.

There has been some suggestion that the Government might accept amendment 7.

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[Crispin Blunt (Reigate) (Con)]

I am afraid that the hon. Gentleman is going to have to do a bit better than this. He talks about crashing out without a deal, but he needs to get into the detail of the implications. Perhaps he is going to start talking about planes, but amazingly, the planes are going to keep flying. Amazingly, we are still going to have drugs supplied into the United Kingdom. He needs to get down into the detail of exactly what the implications will be, because if we are faced with the reality of no overall agreement, there will be a barrow-load of minor agreements to ensure that the common interests of the United Kingdom and the European Union survive the transfer to WTO terms on 29 March with minimum impact on the citizens of the EU and the UK. It is time he got real and stopped this nonsense—

[Mr Deputy Speaker (Sir Lindsay Hoyle)]

Order.

[Jonathan Reynolds]

Thank you, Mr Deputy Speaker.

I have just talked about some of the consequences of crashing out without a deal. I have talked about relationships, about tariffs on products and about the legal definitions under the common agreements that this country has undertaken with other European countries. We all know this—the information is readily available—so I am not quite sure what point the hon. Gentleman is making. I think he is aware of the dangers of taking this course of action.

Finance (No. 3) Bill

Lindsay Hoyle Excerpts

Committee: 1st sitting: House of Commons
Monday 19th November 2018 Commons Chamber

[Kirsty Blackman (Aberdeen North) (SNP)]

I beg to move amendment 6, page 2, line 24, leave out subsection (4).

This amendment would take out provisions removing the legal link between the personal allowance and the national minimum wage.

[The Chairman of Ways and Means (Sir Lindsay Hoyle)]

With this it will be convenient to discuss the following:

Clauses 5 and 6 stand part.

Clauses 8 to 10 stand part.

Clause 38 stand part.

That schedule 15 be the Fifteenth schedule to the Bill.

Clauses 39 to 42 stand part.

New clause 1—Additional rate threshold and supplementary rate—

“The Chancellor of the Exchequer must, no later than 5 April 2019, lay before the House of Commons a distributional analysis of—

(a) the effect of reducing the threshold for the additional rate to £80,000, and

(b) the effect of introducing a supplementary rate of income tax, charged at a rate of 50%, above a threshold of £125,000.”

New clause 2—Impact of provisions of section 5 on child poverty and equality—

“(1) The Chancellor of the Exchequer must review the impact of the provisions of section 5 and lay a report of that review before the House of Commons within six months of the passing of this Act.

(2) A review under this section must consider the impact of the changes made by section 5 on—

(a) households at different levels of income,

(b) people with protected characteristics (within the meaning of the Equality Act 2010),

(c) the Treasury’s compliance with the public sector equality duty under section 149 of the Equality Act 2010,

(d) different parts of the United Kingdom and different regions of England, and

(e) levels of relative and absolute child poverty in the United Kingdom.

(3) In this section—

‘parts of the United Kingdom’ means—

(a) England,

(b) Scotland,

(c) Wales, and

(d) Northern Ireland;

‘regions of England’ has the same meaning as that used by the Office for National Statistics.”

New clause 3—Review of the effectiveness of entrepreneurs’ relief—

“(1) Within twelve months of the passing of this Act, the Chancellor of the Exchequer must review the effectiveness of the changes made to entrepreneurs’ relief by Schedule 15, against the stated policy aims of that relief.

(2) A review under this section must consider—

(a) the overall number of entrepreneurs in the UK,

(b) the annual cost of entrepreneurs’ relief,

(c) the annual number of claimants per year,

(d) the average cost of relief paid per claim, and

(e) the impact on productivity in the UK economy.”

New clause 7—Review of changes to entrepreneurs’ relief—

“(1) The Chancellor of the Exchequer must review the impact on investment in parts of the United Kingdom and regions of England of the changes made to entrepreneur’s relief by Schedule 15 to this Act and lay a report of that review before the House of Commons within six months of the passing of this Act.

(2) A review under this section must consider—

(a) the effects of the provisions on business investment,

(b) the effects of the provisions on employment, and

(c) the effects of the provisions on productivity.

(3) In this section—

‘parts of the United Kingdom’ means—

(a) England,

(b) Scotland,

(c) Wales, and

(d) Northern Ireland;

‘regions of England’ has the same meaning as that used by the Office for National Statistics.”

This new clause would require a review of the impact on investment of the changes made to entrepreneurs’ relief which extend the minimum qualifying period from 12 months to 2 years.

New clause 8—Review of geographical effects of provisions of section 9—

“The Chancellor of the Exchequer must review the differential geographical effects of the changes made by section 9 and lay a report of that review before the House of Commons within six months of the passing of this Act.”

This new clause would require a geographical impact assessment of income tax exemptions relating to private use of an emergency vehicle.

New clause 9—Report on consultation on certain provisions of this Act—

“(1) No later than two months after the passing of this Act, the Chancellor of the Exchequer must lay before the House of Commons a report on the consultation undertaken on the provisions in subsection (2).

(2) Those provisions are—

(a) section 5,

(b) section 6,

(c) section 8,

(d) section 9,

(e) section 10,

(f) Schedule 15,

(g) section 39

(h) section 40,

(i) section 41, and

(j) section 42.

(3) A report under this section must specify in respect of each provision listed in subsection (2)—

(a) whether a version of the provision was published in draft,

(b) if so, whether changes were made as a result of consultation on the draft, and

(c) if not, the reasons why the provision was not published in draft and any consultation which took place on the proposed provision in the absence of such a draft.”

This new clause would require a report on the consultation undertaken on certain provisions of this Act – alongside new clauses 11, 13 and 15.

New clause 18—Review of public health and poverty effects of Basic Rate Limit and Personal Allowance—

“(1) The Chancellor of the Exchequer must review the public health and poverty effects of the provisions of section 5 to this Act and lay a report of that review before the House of Commons within six months of the passing of this Act.

(2) A review under this section must consider—

(a) the effects of those provisions on the levels of relative and absolute poverty in the UK,

(b) the effects of those provisions on life expectancy and healthy life expectancy in the UK, and

(c) the implications for the public finances of the public health effects of those provisions.”

New clause 19—Personal allowance—

“The Chancellor of the Exchequer must, no later than 5 April 2019, lay before the House of Commons an analysis of the distributional and other effects of a personal allowance in 2019-20 of £12,750.”

This new clause would require a distributional analysis of the effect of increasing the personal allowance to £12,750.

[Kirsty Blackman]

What a pleasure it is, Mr Deputy Speaker, to speak first in this debate. I very much appreciate the way the selection has worked out in my favour today. I rise to speak to amendment 6 and new clauses 7, 8, 9 and 19 in my name and the names of my SNP colleagues. For the avoidance of doubt, should the Opposition press new clause 1, new clause 3, or new clause 18, we will support them.

As I am sure that you, Mr Deputy Speaker, and those on the Treasury Bench will be unsurprised to hear, I would like to start by raising my concerns about the process. It is the case that the personal allowance is reserved while matters relating to the upper limit of basic rate taxation are devolved. I therefore have issues with the way that clause 5 is constructed. I request, as I did on Second Reading, that in future years these two sections of the Finance Bill are split and considered separately. I hope that the Minister and officials will take that on board in drafting future Finance Bills. It would make the debate cleaner and easier to follow for MPs and for those outside the House. As I have said previously, there are real issues with the way that the House scrutinises both tax and spending measures, and this would be a simple change that would ensure that better scrutiny could be brought to bear on these matters.

Amendment 6 would take out provisions removing the legal link between the personal allowance and the national minimum wage. The legal link between the two was put in place to kick in in years where the personal allowance was below £12,500. I have two concerns with the removal of this link. First, we have no guarantee that the personal allowance will not in future be reduced to less than £12,500, because this House cannot bind a future House of Commons and a future Government might decide to reduce, rather than increase, the personal allowance.

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[Jonathan Reynolds]

The shadow Chancellor did not speak from the Dispatch Box. I think the hon. Gentleman is thinking of the shadow Chief Secretary, my hon. Friend the Member for Bootle (Peter Dowd)—the two should not be confused. On nationalisation, I think the point that my hon. Friend was trying to make is that we can simply look at British history to see how this works. If we take an asset into public ownership and the return from that asset is greater than the cost of the borrowing to take it on, there is no net cost to the taxpayer, and certainly, income tax will not have to rise to cover that.

[The Chairman of Ways and Means (Sir Lindsay Hoyle)]

Order. We are not having a debate on party policy. We have amendments and clauses before us and we are straying from them—I know you wanted to get through your speech very quickly, Mr Graham.

[Richard Graham]

You are entirely right as always, Sir Lindsay. It was helpful to have it exposed that there is clearly a significant difference of opinion between the shadow Chief Secretary and the shadow Chancellor on whether there will be any additional costs from the policies of the Opposition—[Interruption.] I have taken a lot of interventions, so I will cease from taking them so that I can come, as you suggested Sir Lindsay, to a rapid closure, which I am sure will be welcomed by Opposition Members.

Having made the crucial point on our approach to investment in business, let me finish on the annual investment allowance, which is a crucial part of the Budget and the clauses under discussion. This is important because it encourages businesses to invest in expensive technology that, over time, will allow them to grow and employ more people. I could give a dozen examples from my constituency of where this has been true. To give it some flavour, I will highlight just one area. The hon. Member for Stalybridge and Hyde will know, having visited China with me last week, how far we have gone in increasing our exports to China. From Gloucester alone, we are exporting a huge number of manufactured goods, including the landing gear on all Airbus aircraft.

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[Rachel Maclean]

Does my hon. Friend recall that, along the same lines, the Labour Opposition were preparing for capital flight and a run on the pound, and does he share my alarm at that prospect?

[The Chairman of Ways and Means (Sir Lindsay Hoyle)]

Order. May I share my wisdom with you both? The debate is about the clauses and new clauses before us. Members tried to go down this route once before. The new clauses are quite clear, and the clauses are quite clear. I am sure Mr Docherty wishes to stick to that, and I am sure Members will not tempt him again.

[Leo Docherty]

You are absolutely right, Sir Lindsay. I certainly will not be tempted to stray from the clauses and new clauses that we are considering.

It is, of course, important to consider the approach to ownership of private property that the shadow Chancellor and his party laid out last year in a document that Members can obtain from the Library, entitled “Alternative Models of Ownership”.

[Leo Docherty]

It is relevant because it puts renationalisation at the front and centre of the Labour party’s economic policy. Regrettably, there are no figures in the document. That is because the cost of renationalisation, calculated by the Centre for Policy Studies, would be £176 billion: £6,471 for every single household. That is a deeply alarming fact.

That approach was given further voice when, just last week, the shadow Chancellor made a speech at an event hosted by Red Pepper. He discussed his broad economic approach, and his approach to tax and private property. He promised that the Labour manifesto would be even more radical than the last. This is relevant because, referring to Labour’s approach to the private ownership of land, the shadow Chancellor said:

“One of the big issues we’re now talking about is land, how do we go about looking at collective ownership of land”.

[The Chairman of Ways and Means (Sir Lindsay Hoyle)]

Order. We have strayed completely from where we should be. If the hon. Gentleman wants a debate on the Opposition, he needs to wait until the right moment. Today is not that moment. This is about the new clauses that we are discussing, and what he is talking about is not relevant. I have allowed him a little leeway, but we have now strayed too far. I would like him to concentrate on the new clauses.

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Question proposed, That the clause stand part of the Bill.

[The Temporary Chairman (Sir George Howarth)]

With this it will be convenient to discuss the following:

Clauses 69 to 77 stand part.

Amendment 10, in clause 78, page 51, line 32, after “may”, insert—

“(subject to section (Review of expenditure implications of Part 3))”.

Antecedent to new clause 10.

Clause 78 stand part.

Amendment 14, in clause 89, page 66, line 30, at end insert—

“(1A) The Chancellor of the Exchequer must, no later than the date provided for in subsection (1C), lay before the House of Commons a statement of the circumstances (in relation to the outcome of negotiations with the EU) that give rise to the exercise of the power.

(1B) The statement under subsection (1A) must be accompanied by—

(a) an assessment of the fiscal and economic effects of the exercise of those powers and the circumstances giving rise to them;

(b) a comparison of those fiscal and economic effects with the effects if—

(i) a negotiated withdrawal agreement and a framework for a future relationship with the EU had been agreed to, and

(ii) the United Kingdom had remained a member of the European Union;

(c) a statement by the Office for Budget Responsibility on the accuracy and comprehensiveness of the assessment under paragraph (a) and the comparison under paragraph (b).

(1C) The date provided for in this subsection is—

(a) a date which is no less than seven days before the date on which a Minister of the Crown proposes to make a motion for the purposes of section 13(1)(b) of the European Union Withdrawal Act 2018 and after the passing of this Act, or

(b) a date which is no less than seven days before the date on which a Minister of the Crown proposes to make a motion for the purposes of section 13(6)(a) of the European Union Withdrawal Act 2018 and after the passing of this Act, or

(c) a date which is no less than seven days before the date on which a Minister of the Crown proposes to make a motion for the purposes of section 13(8)(b)(i) of the European Union Withdrawal Act 2018 and after the passing of this Act, or

(d) the date on which this Act is passed,

whichever is the earliest.”

This amendment requires the first use of the powers intended to modify tax legislation in the event of a no deal Brexit to be accompanied by a statement of the circumstances and a comparative analysis of their impact, accompanied by an OBR assessment.

Amendment 15, page 66, line 30, at end insert—

“(1A) No regulations under this section may be made until the Chancellor of the Exchequer has laid a statement before the House of Commons setting out—

(a) a list of the powers in relevant tax legislation that the Treasury has acquired since June 2016 in connection with the United Kingdom’s withdrawal from the European Union,

(b) a list of the powers in relevant tax legislation the Treasury expects to acquire if—

(i) a withdrawal agreement and a framework for a future relationship with the European Union have been agreed to, or

(ii) the United Kingdom has left the European Union without a negotiated withdrawal agreement.

(c) a description of any powers conferred upon the House of Commons (whether by means of the approval or annulment of statutory instruments or otherwise) in connection with the exercise of the powers set out in subsection (b).”

Amendment 22, page 66, line 30, at end insert—

“(1A) The Chancellor of the Exchequer must, no later than a week after the passing of this Act and before exercising the power in subsection (1), lay before the House of Commons a review of the following matters—

(a) the fiscal and economic effects of the exercise of those powers and of the outcome of negotiations for the United Kingdom’s withdrawal from the European Union giving rise to their exercise;

(b) a comparison of those fiscal and economic effects with the effects if a negotiated withdrawal agreement and a framework for a future relationship with the EU had been agreed to;

(c) any differences in the exercise of those powers in respect of—

(i) Great Britain, and

(ii) Northern Ireland;

(d) any differential effects in relation to the matters specified in paragraphs (a) and (b) in relation between—

(i) Great Britain, and

(ii) Northern Ireland.”

Amendment 7, page 67, line 1, leave out subsection (5) and insert—

“(5) No statutory instrument containing regulations under this section may be made unless a draft has been laid before and approved by a resolution of the House of Commons.”

This amendment would make clause 89 (Minor amendments in consequence of EU withdrawal) subject to affirmative procedure.

Amendment 20, page 67, line 2, at end insert—

“(5A) No regulations may be made under this section unless the United Kingdom has left the European Union without a negotiated withdrawal agreement.”

Amendment 2, page 67, line 13, at end insert—

“(7) This section shall, subject to subsection (8), cease to have effect at the end of the period of two years beginning with the day on which this Act is passed.

(8) The Treasury may by regulations provide that this section shall continue in force for an additional period of up to three years from the end of the period specified in subsection (7).

(9) No regulations may be made under subsection (8) unless a draft has been laid before and approved by a resolution of the House of Commons.”

Clause 89 stand part.

Amendment 8, in clause 90, page 67, line 16, after “may”, insert—

“(subject to subsections (1A) and (1B))”

This amendment is antecedent to Amendment 9.

Amendment 9, page 67, line 18, at end insert—

“(1A) Before proposing to incur expenditure under subsection (1), the Secretary of State must lay before the House of Commons—

(a) a statement of the circumstances (in relation to negotiations relating to the United Kingdom’s withdrawal from the European Union) that give rise to the need for such preparatory expenditure, and

(b) an estimate of the expenditure to be incurred.

(1B) No expenditure may be incurred under subsection (1) unless the House of Commons comes to a resolution that it has considered the statement and estimate under subsection (1A) and approves the proposed expenditure.”

This amendment would require a statement on circumstances (in relation to negotiations) giving rise to the need for, as well as an estimate of the cost of, preparatory expenditure to introduce a charging scheme for greenhouse gas allowances. The amendment would require a Commons resolution before expenditure could be incurred.

Clause 90 stand part.

New clause 10—Review of expenditure implications of Part 3—

“(1) The Chancellor of the Exchequer must review the expenditure implications of commencing Part 3of this Act and lay a report of that review before the House of Commons within six months of the passing of this Act.

(2) No regulations may be made by the Commissioners under section 78(1) unless the review under subsection (1) has been laid before the House of Commons.”

This new clause would require a review within 6 months of the expenditure implications of introducing a carbon emissions tax. It would prevent Part 3 coming into effect until such a review had been laid before the House of Commons.

New clause 11—Report on consultation on certain provisions of this Act (No. 2)—

“(1) No later than two months after the passing of this Act, the Chancellor of the Exchequer must lay before the House of Commons a report on the consultation undertaken on the provisions in subsection (2).

(2) Those provisions are—

(a) sections 68 to 78,

(b) section 89, and

(c) section 90.

(3) A report under this section must specify in respect of each provision listed in subsection (2)—

(a) whether a version of the provision was published in draft,

(b) if so, whether changes were made as a result of consultation on the draft,

(c) if not, the reasons why the provision was not published in draft and any consultation which took place on the proposed provision in the absence of such a draft.”

This new clause would require a report on the consultation undertaken on certain provisions of this Act – alongside new clauses 9, 13 and 15.

New clause 17—Review of the carbon emissions tax (No. 2)—

“Within twelve months of the commencement of Part 3 of the Act, the Chancellor of the Exchequer must review the carbon emissions tax to determine—

(a) the effect of the carbon emissions tax on the United Kingdom’s carbon price in the context of non-participation in the European Union emissions trading scheme, and

(b) the effect of the carbon emissions tax on the United Kingdom’s ability to comply with its fourth and fifth carbon budgets.”

[The Exchequer Secretary to the Treasury (Robert Jenrick)]

In these parts of the Bill, we make sensible preparations for our exit from the European Union. While right hon. and hon. Members across the House may well disagree on Brexit, I would hope that all would wish to see us prepare as carefully as possible so that we can maintain the stability of the tax system; provide as much certainty for the taxpayer as possible; in respect of carbon pricing, meet our commitments to the environment; and do all those things in all eventualities, including in the event of no deal, which is clearly not the Government’s preference but remains a possibility.

At Budget, the Government announced essential provisions to ensure that the tax system can continue to function in any outcome.