Speeches by Wild.

“Clause 165, which deals with the preliminary notice, allows a 30-day period in which to make representations to HMRC. Does my hon. Friend have sympathy with the view put forward by the Chartered Institute of Taxation, which says that that period is inadequate? A 90-day period is used for similar notices, such as follow…”

“Well, as my hon. Friend the Member for Wyre Forest says from a sedentary position, pandemics, wars and energy price shocks did have something to do with the impact, but the figure is a 0.25% rise over the forecast period. The Minister can boast about that growth and say he is going to beat the forecast, but that is the…”

“Is the Minister indicating that such people will be blocked from using the banking system in the UK if they are served with one of the notices? Where is that? I cannot see that in the clauses. Could those people simply ignore the notice and ignore any fines?”

“On the mechanics, the Association of Taxation Technicians has raised the point that the scheme is due to be a requirement from May, yet there is a lack of clarity about how or when advisers need to register. Further to that, will the Minister get HMRC to set target times for responding to—approving or rejecting—applica…”

“I beg to move amendment 50, in clause 259, page 236, line 4, at end insert— “(1A) After paragraph 5(8) insert— ‘(8A) A person is not liable to a penalty point as a result of the late filing of a return under this Schedule if they had no tax liability due in the relevant period. (8B) For the purpose of this section, “no…”

“I am grateful to the Minister for her response and to the hon. Member for Maidenhead for highlighting the large number of people who miss the deadline. As I say, the reality is that a number of people get late filing penalties when they do not owe any tax. The case I cited was that of someone called Andrea, who suffere…”

“Clauses 263 to 271, which introduce the new system of advance tax clearance, will give legislative effect to the commitment in the Government’s corporate tax road map to offer greater certainty for major investment. A public consultation was run last year; the summary of responses, which came out at the Budget, shows c…”

“I will not detain the Committee long on these clauses. We support clause 274 and the sensible modernisation work, which—the Minister must have overlooked this, but I am sure he will acknowledge it in his reasonable way—began under the previous Government—”

“Not that one—the stamp duty one. Extending the oversight in clause 275 is clearly sensible, and I do not have anything to add on the cleaning-up operation in clause 277, the enabling of abbreviations in clause 278 or the title of the Bill.”

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

“I will speak to new clauses 33 and 35 in my name and that of my right hon. Friend the Member for Central Devon (Sir Mel Stride) and my hon. Friend the Member for Wyre Forest. New clause 33 would require a review of the effects of the Bill on businesses: within 12 months of the Bill being passed, the Chancellor of the E…”

“Sadly, the Minister’s response is predictable; I think we have won the argument on why these measures would be useful have in the legislation, but we may not win a vote. The Minister refers to the TIINs once again, but as we have debated ad nauseum, they are forward looking, and not an after-the-event review of what ha…”

“I beg to move, That the clause be read a Second time. The new clause would require the Chancellor to publish an assessment of how the measures in the Bill affect the finances of households across different income levels. It would shine a light on the real impact on ordinary families of the Government’s choices. As we a…”

“I am not sure about the analogy—I do not know whether the Minister was pulling that off the cuff. I do not think I heard him deny the figure that I quoted, which was that the OBR predicts that real household disposable income will increase by only 0.25% over the forecast period. I do not think that he is disagreeing wi…”

“Good morning, Sir Roger and members of the Committee. As the Minister says, clauses 112 to 116 will introduce the UK’s excise duty on vaping products and set out the legal and administrative framework for its operation. Clause 112 will establish the new vaping products duty, setting a flat rate of £2.20 per 10 ml, roun…”

“It is a pleasure to see you in the Chair, Mr Mundell. The two sets of regulations together set out the new tiered business rates system for the 2026 financial year. In plain English, the first set of regulations defines who gets which business rates multiplier under the new system, and the second sets out how much larg…”

“Thank you, Mrs Harris. I am almost the only one who has said anything in this Committee, so hopefully people know my name. I rise to speak to clause 96 and to my new clauses 20 and 32. As the Minister has set out, clause 96 sets air passenger duty rates for the 2027-28 tax year, uprating them in line with RPI. I believ…”

“The industry’s concerns are urgent, so if it persuades the Minister on certain points, will he table amendments on Report—the Bill will return to the House in the near future—to address them?”

“I am surprised that the Minister covered this important clause so briefly, as will become clear in my remarks. Clause 105 increases the soft drinks industry levy—the tax on soft drinks with added sugar, which is charged per litre, with higher rates applied to drinks containing more sugar. The Government propose to upra…”

“Clauses 101 to 104 amend the plastic packaging tax introduced in 2022 to encourage the use of recycled and reduced plastic. At the end of August last year, around 5,000 businesses were registered for the tax, and 38% of plastic packaging manufactured or imported into the UK was declared as taxable under it. The tax app…”