Inheritance Tax

Debate between Robbie Moore and Scott Arthur

Wednesday 14th October 2026 Commons Chamber

[Robbie Moore]

That is absolutely right. It is good to see the hon. Member for Penrith and Solway (Markus Campbell-Savours) in his place. I hope that he will intervene in the debate and make it clear that he is also advocating for this cruel tax to be scrapped, just as the Conservatives are doing. There is hope when at least one Labour Member is willing to be bold enough to stand up against this Labour Government.

[Dr Scott Arthur (Edinburgh South West) (Lab)]

I regret that the hon. Gentleman has talked about suicide in this debate. Where was he when we heard the reports of the austerity implemented by his Government causing suicide? Are any Members on the Opposition Benches willing to defend that record? When invoking suicide in this debate, they have to acknowledge their own record.

[Robbie Moore]

I also regret the fact that I am talking about that issue. However, many farming representatives, including those from the National Farmers’ Union, the Country Land and Business Association and the Tenant Farmers Association, gave clear warnings to this Government that if the cliff edge associated with this tax became a reality in April 2026, there would be emotional consequences, such as anxiety. I regret that I have raised the matter, but unfortunately it is absolutely the case that suicide has taken place.

There will be a moment of hope in two weeks’ time when the Budget comes before the House: the Government could bring in 100% relief of APR and business property relief again. I urge the Government to do so and to listen to those strong calls from the industry. The hon. Gentleman asks where I was during austerity. Well, I have been a Member of Parliament for only six and a bit years. Before that, I was not in this place making any of those decisions.

There are also issues around the changes to the implementation of inheritance tax. The first payment of the tax will be due within six months of death, but the asset base will first have to be valued, so inevitably there will be challenges. The district valuers do not have the capacity to deal with the level of challenge that will come from those handling the probate valuations that will inevitably have to take place.

It worries me that, as the IHT debate has taken place in the House over the past two years, hardly any Labour MPs have stood up and advocated for the manufacturing, engineering and hotelier businesses that, I suspect, employ many of their constituents, providing them with their salaries and with opportunities to continue in a working environment. That worries me because I feel that the narrative has been lost to Labour Members. We have got time before the Budget for that narrative to change, and I firmly stand with the Conservative position that 100% relief for APR and BPR must be put back in place, and I ask the Government to listen and do something about it.

Call for General Election

Debate between Robbie Moore and Scott Arthur

Monday 12th January 2026 Westminster Hall

[Robbie Moore]

We have seen it at a national level, and the very same strategy was rolled out across Labour-run Bradford council, where a Conservative group motion was put before the council, urging it to vote for a national inquiry. What did the Labour councillors on Labour-run Bradford council do? They voted against that motion. This gets to the nub of the issue, because it should not be about politics; it should be about the difference between right and wrong. That, I feel, is why so many people have signed the petition. Yet again, this Labour Government—Home Secretary after Home Secretary—have been dragged to the Dispatch Box to carry out a further U-turn.

[Dr Arthur]

It is great to hear what is happening with Conservative council groups across the country in relation to the rape gang inquiry. What did the Conservative Government do over the last 14 years?

[Robbie Moore]

The grooming gangs taskforce was rolled out. As an individual, I have been clear; the independent inquiry into child sexual abuse under Theresa May, the Home Secretary at the time, provided a huge number of recommendations, and I have always advocated that they be put into force. But let us look at the timing. The 14 recommendations in the IICSA report—a very detailed report by Professor Alexis Jay—came out in 2022, and an equivalent amount of time has passed since the general election, so I ask the hon. Member for Edinburgh South West (Dr Arthur) why it is that this Labour Government have not implemented in full even one of those recommendations. That is shameful.

There have been further U-turns. The winter fuel allowance has changed. Our pensioners have been hugely negatively impacted by this Labour Government, and we can go on to the two-child benefit cap change and income tax. Labour MPs will say, “Those with the broadest shoulders need to bear the brunt of these choices”—like the Chagos deal, which cost something like £47 million, or the roll-out of digital ID at £1.8 million. But who is paying these bills? Basic rate income tax payers will see their income tax go up by £220 this year. They are not the individuals with the broadest shoulders, but it is these hard-working people across Keighley, Ilkley, Silsden and the Worth Valley who will pay for the disastrous decisions that the Government have made in the last 18 months.

--- Later in debate ---

[Dr Arthur]

Absolutely not. Those are not comments I am familiar with at all. I would advise the hon. Member not to focus on newspapers’ speculation and to focus on supporting his constituents.

I talked to the young people in school about how the Government take our international treaties on both the climate and human rights seriously, and they value that. I also talked about the plans to extend the voting age for general elections in Scotland to 16. Young voters can already vote at 16 in other elections in Scotland.

[Robbie Moore]

Before the hon. Member moves on, does he recognise the level of frustration there is with the Employment Rights Act 2025? My inbox has been filled with a lot of emails and correspondence from lobby organisations representing those with disabilities and special educational needs. They are frustrated that the Act will make it much more difficult for an employer to take a risk on giving an opportunity to someone with additional challenges or needs, so that there will be much less opportunity for them. Is he proud that the Government are aiming to do that with the Employment Rights Act and are not recognising those challenges?

[Dr Arthur]

The hon. Member knows that that is not the intention of the Government. He is welcome to visit my constituency, where I can help him meet lots of people who already support those with additional needs into work. They are doing fantastic work. I am sure that whatever the Government do will build on that success.

I am proud that the Government have learned from Edinburgh and introduced a pavement parking ban last week that will give councils across England the powers to introduce one. Again, that is a great step in creating a more equal UK. I am also really happy with the road safety strategy, which will save thousands of lives.

In Scotland, as we have already heard, we have had our biggest ever settlement. It is still a bit of a mystery to me how the Scottish Government spent that money. One of the biggest challenges we face in Edinburgh South West—this will have been part of the frustration that led people to sign the petition—is the housing crisis. I was really disappointed that last week the Scottish Government voted to tax house building in the middle of a housing emergency. That is the kind of Government we face in Scotland. We could talk about the UK Government, but people should look at the Scottish Government before doing so.

And I am really proud of what my office has done in the past year. It has resolved 8,000 cases and accumulated £303,000 of financial gain for constituents, mostly due to my colleague Lucie in my office. We also had a big impact on the Budget. Our lobbying brought about changes to inheritance tax and infected blood payments, and also brought reform to the Pension Protection Fund, ensuring that there was some indexation of the payments.

However, cutting across everything that happens in my constituency, there is still the cost of living crisis. There is also the growing youth employment that we have, particularly in Scotland—a point raised repeatedly by the hon. Member for Berwickshire, Roxburgh and Selkirk. Immigration is also a real issue. People feel that the previous Government lost control of immigration—I think we can accept that—and that the current Government must do more to bring it back under control. I say that as someone whose life was saved by an immigrant back in 2015, and who also worked at a university. So I understand the benefits of immigration, but we have to get it to a place where it is supporting the country as a whole, and I think there are some questions about that.

To conclude, we have used the word “betrayal” quite a lot in the debate, and I really regret that, because it has often been used to deliberately amplify division in the country and among people listening to the debate. As a Parliament, we have a duty to talk much more about where we agree. I am sure we agree with the point raised earlier about improving employment rights for pregnant women, women returning from childbirth and women who have had miscarriages. I hope that, for the remainder of this Parliament, we can spend more time talking about what we have in common and engaging with the electorate on that. Then, we will perhaps be able to focus on delivery rather than petitions.