Speeches by Tomlinson.

“This is really important. Our large infrastructure businesses and premises are valued using this receipts and expenditure methodology in a similar way to hotels, though in some ways it is complicated. It is similar but distinct to the challenge that pubs are facing. Because of some of the engagement we had before the B…”

“One of the vehicles for considering that will be the big high streets strategy that we are going to do across Government. Our intention, to be clear to the Committee, is not to announce the big fundamental parts of the business rates system as part of the high streets strategy; I do not think that you would like that, …”

“That is an important question, and it is worth me going through it. Different members of the industry had previously supported the guidance on how the methodology was applied to the valuation of pubs. There is this group called the Pubs Rating Forum, which consists of the British Beer and Pub Association, UKHospitality…”

“The objective is for business rates to broadly reflect rent. That is what is in the law, and that is how the system has operated for many decades. The intention of the review that we are carrying out is not to break from that for pubs—or for hotels, which we are going to look at, too, because they are valued in a simil…”

“There is also a range of other reforms. At the Budget, we published a call for evidence about the further transformation of business rates, which asked particularly about slab to slice. You will be familiar with the way that, a few years ago now, George Osborne changed the stamp duty system from a slab system to a slic…”

“The hon. Member is right: a range of reliefs in the national insurance system help particular groups, including young people and those who have served in our military. It is right that those reliefs are there, and I am glad that the Government took the decision to extend them by two years. The Government publish guidan…”

“I beg to move, That the draft Child Benefit and Guardian’s Allowance Up-rating Order 2026, which was laid before this House on 12 January, be approved.”

“The draft Child Benefit and Guardian’s Allowance Up-rating Order sets the rates for both child benefit and guardian’s allowance, and will ensure that those benefits, for which Treasury Ministers are responsible and which are delivered by His Majesty’s Revenue and Customs, are uprated by inflation in April 2026. The dra…”

“indicated assent.”

“I fully recognise the intention behind these proposals. Members on both sides of the Committee are rightly focused on how tax changes affect businesses of all sizes, across the economy and across the country. We need to make sure that we provide certainty and stability for businesses, which is what we are doing with ou…”

“I have set this out, but I want to clarify that the tribunal is independent. The head of the tribunal would be an existing first-tier tax tribunal judge. As the hon. Member for Newton Abbot has particular experience and interest in this, I will write to him in more detail on the composition and independence of the tax …”

“One of the challenges here is that asking the Opposition to scrutinise the Government’s record on living standards is like asking the thief to scrutinise the workings of the CCTV—it does not make any sense. Their record was appalling: under the previous Government, we saw the deepest squeeze on living standards of any …”

“Let us be really clear: in this Parliament, we are going to see living standards rise, and we are going to do all we can to beat the forecast that the OBR set out. We beat the economic growth forecast last year by 50%. We know the record of the Conservative party: when it was in power, living standards fell over five y…”

“I thank the shadow Exchequer Secretary, the hon. Member for North West Norfolk, for his engagement and diligence throughout the Committee’s six sittings in scrutinising the Government on this topic, and a whole range of others. I also thank the shadow Economic Secretary, the hon. Member for Wyre Forest, for doing the s…”

“The tribunal will be independent to the extent that those officers who made decisions and any determinations about the matter will not be involved in the tribunal. I think that would be right. The tribunal will include decisions of an officer of HMRC in respect of approving or suspending the person’s registration and t…”

“The shadow Minister is right that the tax adviser registration comes in from May this year—specifically, from 18 May 2026—but registration will be phased in over 2026-27 and tax advisers will have a minimum of three months to register. Most will have more time.”

“Clauses 242 to 246 require tax advisers who interact with HMRC on behalf of a client to register with HMRC and meet minimum standards from May 2026. We have been debating a number of similar clauses, and this is the final group concerning tax adviser registration. Overall, the measures will help businesses and individu…”

“Clauses 238 to 240 set out that when a person becomes liable to a penalty, HMRC must assess the penalty and notify the person. The notice will set out the details of the penalty, why they have received it and how they may appeal, ensuring that tax advisers have a clear path to compliance. Before issuing a penalty, the …”

“I thank the shadow Minister for his engagement during this process. I look forward to discussing further provisions. Question put and agreed to. Clause 274 accordingly ordered to stand part of the Bill. Clauses 275 to 279 ordered to stand part of the Bill. New Clause 2 Report on the impact of section 28 “(1) The Chance…”

“Clause 274 gives the Government the power to make regulations to enable testing of a new digital service for the securities transfer charge. As part of the changes under the stamp taxes on shares modernisation project, stamp duty and stamp duty reserve tax will be replaced by the securities transfer charge. This will c…”