Speeches by Wild.

“I am not clear from the Minister’s comments whether he has accepted the Valentine’s invitation, but I am sure I am not alone in not expecting a member of the Committee to corpse on CBAM, which some might say is a rather dry topic. While CBAM can play a role in ensuring a level playing field for UK manufacturers and pro…”

“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…”

“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…”

“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—”

“It is good to be back in the saddle as we come on to some more clauses and, later this afternoon, new clauses. The amendment was tabled in my name, and I will speak to clauses 259 to 262 on penalties for the late filing of tax returns.”

“I beg to move, That the clause be read a Second time. New clause 36 would require the Chancellor of the Exchequer to review and report on the effects of the Bill on the administrative burden on businesses, including the impact on small and medium-sized businesses, and any mitigation measures that have been taken. Throu…”

“I am surprised the Minister was able to say that last bit with a straight face when he was corpsing about carbon taxes earlier in Committee. As this will be the final time I speak in Committee, I thank you, Mrs Harris, along with Mr Efford and Sir Roger, for your time in the Chair. I thank the Clerks and officials, all…”

“Perhaps both—there we go. Any other Members would be welcome to join us as well. I look forward to that. Sadly, the Exchequer Secretary was unable to give me that global figure, so I intend to press the new clause to a vote. Question put, That the clause be read a Second time.”

“We are sorry to see the Exchequer Secretary disappear. I hope that he comes back this afternoon for our further deliberations. The clause introduces schedule 16, providing for the administration and enforcement of CBAM. They hand responsibility for managing this new carbon import charge to HMRC, and set out detailed co…”

“One of the points that the Chartered Institute of Taxation also raised is the difficulty of dealing with promoters who are based outside the UK. It says that 20 to 30 of the active promoters who sell mass-marketed tax avoidance schemes have some offshore presence. How will the measures address the offshore issue? I am …”

“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…”

“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…”

“Clause 99 will increase the aggregates levy—the tax on commercially exploited rock, sand and gravel—from April. The levy, charged per tonne of primary aggregate, is intended to encourage efficient use of materials. As colleagues will know, aggregates are fundamental to almost every form of infrastructure: they are the …”

“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…”

“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 think we are on first-name terms now, Mrs Harris.”

“I rise to speak to clause 94 and new clause 19, which stands in my name. Clause 94 makes changes to the expensive car supplement in vehicle excise duty, as the Minister referred to, specifically for zero emission vehicles. This is an extra £425 charge that applies to most cars with a list price above £40,000. Under the…”