"I am grateful for the hon. Member’s intervention, which I will come to in a second.
On the shadow Exchequer Secretary’s central point about the definition of vaping and the inclusion of nicotine-free liquids, the definition is deliberately broad to reflect how the market operates and to support what we …..." Lucy Rigby - View Speech
"As I stated in our debate on the previous group, the vaping products duty is a new excise duty on vaping products manufactured or imported into the UK from 1 October 2026. Clause 117 is important in setting out what a duty stamp is for the purposes of the vaping …..." Lucy Rigby - View Speech
The vaping products duty is a new excise duty on vaping products manufactured or imported into the UK from 1 October 2026. The changes made by clause 112 will create a new charge to excise duty and set out the rate, which …..." Lucy Rigby - View Speech
"It is good to hear that the shadow Exchequer Secretary will not oppose the clauses. He is right about the policy impetus behind what we are doing. For the first time in the UK, more people vape than smoke. The chief medical officer has been clear that vaping is not …..." Lucy Rigby - View Speech
"Clauses 131 to 138 and Schedule 14 set out general provisions to ensure the effective implementation of the duty and the scheme.
Clause 131 allows for the publication of information to ensure effective enforcement of the duty and the scheme. Clause 132 details the instances in which information may be …..." Lucy Rigby - View Speech
"The shadow Exchequer Secretary raised a point about the strong penalties associated with the regime. I have already set out the Government’s aim: that the enforcement mechanisms in the Bill are deliberately tough and are aimed at being a strong deterrent. We believe that the strong penalties, including custodial sentences, …..." Lucy Rigby - View Speech
"Clause 126 introduces two new criminal offences, to which we have already alluded, for possessing or transferring duty stamps in contravention of the scheme rules. Clause 127 introduces the two new criminal offences that I have just described, and sets out a defence for the purposes of those offences. Clause …..." Lucy Rigby - View Speech
"I appreciate your accommodation of the cold in the room, Sir Roger. I hope this afternoon proves that we can be both sartorially elegant and warm. Committee members may take their own view, but I look forward to this afternoon.
"Clauses 156 to 162 introduce a new statutory prohibition on the promotion of tax avoidance arrangements. If you will forgive me, Sir Roger, I will set out a little more background on these clauses than I have on others, which I think is important.
"The shadow Exchequer Secretary referred to some of the points agreed at the EU-UK summit last May. As he knows, the EU and the UK agreed to work towards linking our respective ETSs. He will not expect me to comment on ongoing negotiations, so I will not do that, but …..." Lucy Rigby - View Speech