Speeches by Wild.

“The clause is about enabling HMRC to prepare for the introduction of a new excise duty on vaping products before it is formally provided for in law. Amendment 67 would require that, in doing so, HMRC must have regard to the desirability of requiring a digital tax stamp to be applied to e-cigarette liquids. A million pe…”

“I will be very brief on this one. It is a perfectly sensible measure, and we will not be opposing it. Question put and agreed to. Clause 70 accordingly ordered to stand part of the Bill. Clause 71 ordered to stand part of the Bill. Clause 72 Rates of air passenger duty until 1 April 2026 Question proposed, That the cla…”

“As the Minister says, clauses 67, 68 and 69 provide for changes to certain rates of VED, and clause 71 increases the rates for the HGV road user levy. We will not oppose the provisions, but we have some concerns and points to make about the timing of the changes and the lack of support for impacted industries, such as …”

“As we heard from the Minister, clause 66 provides for increasing certain rates of VED for light passenger and light goods vehicles in line with the RPI. There will also be changes to the first-year rates for zero emission vehicles and low emission vehicles. We broadly support the measures, but as well as discussing cla…”

“The hon. Member has probably seen the same evidence produced by the industry as I have; I do not think that we should dismiss it out of hand. Representatives from the industry do, for example, go around football terraces, pick up the empty packets, see where they came from, and do sampling or take other measures. Of co…”

“As we have heard from the Minister, clause 65 increases excise duty on all tobacco products and the minimum excise tax on cigarettes by the duty escalator RPI plus 2%. In addition, the excise duty rate for hand-rolling tobacco increases by an additional 10%. This is a one-off increase in addition to the restated policy…”

“The hon. Gentleman makes an important point that I am sure the Minister will want to cover when he responds. The average bill for pubs will go from £4,000 to £9,642 a year. Any hon. Member who talks to hospitality businesses in their constituency will know the real-world challenges they are facing. As it happens, my fa…”

“I apologise for the confusion on our side, Ms Vaz. The Committee will be pleased to know that I have lots to say on this clause, so we can all settle in for a while. Clause 63 increases the headline rate of alcohol duty in line with the retail price index, provides a reduction to the rates for draught alcoholic product…”

“As we heard from the Minister, clause 22 makes amendments to parts 4 and 5 of the Taxation (International and Other Provisions) Act 2010 concerning the meaning of indirect participation in relation to advance pricing agreements. Once again, we welcome these changes. An APA is a procedural agreement between one or more …”

“As we have heard from the Minister, clause 21 amends the process by which employers can operate PAYE on a proportion of payments of employment income made to an employee during the tax year. It is a welcome change. We will be supporting the clause and the simplification that it introduces. By way of background, the cla…”

“As we heard from the Minister, clause 20 repeals the ORIP rules, which are about ensuring that profits derived from UK consumers are taxed fairly and consistently, regardless of where the underlying intangible property is held. The previous Government announced in the 2023 autumn statement that they would abolish ORIP,…”

“It is a great pleasure to serve on the Committee under your chairmanship, Mr Mundell. As we heard from the Minister, clause 19 and schedule 4 amend the parts and schedules of the Finance (No. 2) Act 2023 that implement the multinational top-up tax and domestic top-up tax. Part 2 of schedule 4 introduces the undertaxed …”

“As we heard from the Minister, clause 56 introduces a power enabling the Treasury to make stamp duty and stamp duty reserve tax changes in connection with any exercise of the time-limited financial market infrastructure sandbox power. This power will be used to provide an exemption from stamp duty for PISCES transactio…”

“As we heard from the Minister, these clauses extend existing alternative finance provisions to ensure that the ATED charge arises only where the client is a person within the scope of that charge. Clause 54 extends those provisions for land in England, Scotland or Northern Ireland and clause 55 does so for land in Wale…”

“It is a pleasure to serve under your chairmanship, Mr Mundell. As we heard from the Minister, clause 36 confirms that statutory neonatal care pay is taxable as social security income. The measure will take effect from 6 April 2025, and we support it. It is important to understand the context in which we are discussing …”

“As the Minister set out, clause 35 and schedule 7 make changes to the tax rules that apply to alternative finance. They ensure that, where an existing asset is used to raise finance using alternative finance, the tax outcome is broadly the same as it would be had conventional financing been used. The measure aims to le…”

“As we have heard from the Minister, clause 32 reduces tax-free transfers from UK tax-relieved pensions by removing the exclusion from the overseas tax charge. The Government have also announced linked tax maintenance measures in the other clauses. Clause 33 makes changes to the conditions for overseas pension schemes a…”

“Under the ministerial code, every Minister has a responsibility to address a conflict of interest or a perception of such an interest. Will the Solicitor General be open with the House about whether, when the Attorney General was appointed, he chose or was required to recuse himself from advising on issues relating to …”

“Farming’s vital role in growing our rural economy, growing our food and protecting the countryside is threatened by Labour’s family farm tax. The self-proclaimed “iron Chancellor” is proving herself to be the tin-eared Chancellor, ignoring evidence from the National Farmers Union and others showing that the tax is base…”

“The Health Secretary has recognised the urgency of replacing the Queen Elizabeth hospital in King’s Lynn due to the RAAC safety issues. My constituents and I are grateful for that; it reflects the position of the last Conservative Government. In his statement, he said that he was working at pace to rebuild QEH, so will…”