Caroline Nokes MP: speeches
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Speeches
- 13 Jan 2026 · Storm Goretti · Hansard source
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Order. Before I call the Minister, I make it clear to Members that I intend to prioritise those representing areas of the country most affected by Storm Goretti. This may be a test of my geography.
- 13 Jan 2026 · Storm Goretti · Hansard source
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I call the Liberal Democrat spokesperson.
- 13 Jan 2026 · Nigeria: Freedom of Religion or Belief · Hansard source
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Order. It might be helpful to explain that interventions are not allowed from the Opposition Front Bench, so the hon. Member will not take the intervention.
- 13 Jan 2026 · Finance (No. 2) Bill · Hansard source
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I remind Members that in Committee, they should not address the Chair as Deputy Speaker. I ask them please to use our names when addressing the Chair. Madam Chair, Chair, and Madam Chairman are also acceptable. Clause 63 Tax to be charged on certain pension interests Question proposed, That the clause stand part of the Bill.
- 13 Jan 2026 · Finance (No. 2) Bill · Hansard source
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With this it will be convenient to consider the following: Clauses 84 and 85 stand part. Schedule 13. New clause 21— Review of the impact of sections 83 and 84: free bets and freeplays — “The Chancellor of the Exchequer must, within six months of the passing of this Act, undertake an assessment of the impact of implementation of sections 83 and 84 of this Act in respect of the treatment of free bets and freeplays for calculating general betting duty on remote bets.” New clause 25— Statements on increasing remote gambling duty and introducing a new rate of General Betting Duty — “(1) The Chancellor of the Exchequer must, within six months of this Act being passed, make a statement to the House of Commons on the effects of the increase in gambling duties made under sections 83 to 84 of this Act. (2) The statement made under subsection (1) must include details of the impact on— (a) sports and horseracing, (b) the number of high street betting shops, (c) the gambling black market, (d) the employment rate, and (e) the public finances.” This new clause would require the Chancellor to make a statement about the effects of the increase in gambling duties .
- 13 Jan 2026 · Finance (No. 2) Bill · Hansard source
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I call the Liberal Democrat spokesperson.
- 13 Jan 2026 · Finance (No. 2) Bill · Hansard source
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I call the Liberal Democrat spokesperson.
- 13 Jan 2026 · Finance (No. 2) Bill · Hansard source
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I call the shadow Minister.
- 13 Jan 2026 · Finance (No. 2) Bill · Hansard source
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With this it will be convenient to consider the following: Clauses 64 to 68 stand part. New clause 18— Review of the effect of sections 63 to 68 — “(1) HM Treasury must carry out a review of the effect of sections 63 to 68 of this Act (Pension interests). (2) The review under subsection (1) must include an assessment of— (a) the impact of those sections on individuals’ pension savings and beneficiaries, including on estate values and inheritance tax liabilities, (b) the administrative effects on personal representatives, pension scheme administrators, and HM Revenue and Customs, and (c) any behavioural effects on how pensions are used during life and on death. (3) HM Treasury must lay before the House of Commons a report setting out the findings of the review under subsection (1) no later than six months after the date on which sections 63 to 68 come into force.” This new clause would require HM Treasury to review and report on the effects of Clauses 63 to 68 of the Bill, which introduce inheritance tax charges on unused pension funds and death benefits, including their impacts on individuals, administrators, and behaviour, and to publish the findings to Parliament. New clause 19— Report on the impact of inheritance tax liability on personal representatives in relation to pension assets — “(1) The Secretary of State must, within 12 months of the passing of this Act, lay before the House of Commons a report on the impact of the changes to inheritance tax treatment of pension assets on personal representatives of deceased persons made under this Act. (2) The report must consider— (a) the legal obligations of personal representatives to collect the assets of an estate, settle all liabilities (including inheritance tax), and distribute the estate to beneficiaries, (b) the extent to which personal representatives may be personally liable for inheritance tax due on assets, including pension funds, which do not form part of the estate and do not come into their possession, (c) any risk of increased litigation arising from the imposition of personal liability on personal representatives in respect of inheritance tax due on pension assets, (d) the impact of any such liability on the willingness of personal representatives, particularly those who are not beneficiaries of the estate, to distribute estate assets promptly, (e) any practical difficulties faced by personal representatives where pension assets, lifetime gifts, or other chargeable assets are discovered after initial inheritance tax calculations have been completed, including the requirement to recalculate inheritance tax liabilities and re-apportion the nil rate band, (f) any administrative and timing challenges associated with identifying multiple pension arrangements, particularly where a deceased person held several pension funds arising from different employments, and (g) whether the existing six-month timeframe for inheritance tax reporting and payment adequately reflects those practical difficulties. (3) The report must assess whether the current framework operates fairly and proportionately for personal representatives and whether legislative or administrative changes are necessary to reduce uncertainty, delay, or unintended personal liability.” This new clause requires the Government to report on the impact of inheritance tax rules on personal representatives, including personal liability for tax on pension assets outside the estate and the practical difficulties of identifying and valuing multiple pension arrangements within existing time limits. New clause 20— Administration of inherited pension pots — “(1) HM Revenue and Customs must review the tax administration arrangements relating to inherited pension pots. (2) The purpose of the review under subsection (1) is to ensure that— (a) inheritance tax and related tax checks do not cause unreasonable delays in the payment of pension death benefits to beneficiaries, and (b) bereaved families are able to receive pension benefits within a reasonable period following a member’s death. (3) In carrying out the review, HM Revenue and Customs must have regard to— (a) the cumulative administrative burden placed on personal representatives, pension scheme administrators, and beneficiaries, (b) the interaction between inheritance tax reporting, clearance processes, and pension scheme payment rules, and (c) any evidence of prolonged delays in the payment of inherited pension benefits. (4) HM Revenue and Customs must publish the outcome of the review, including any proposed changes to its processes or guidance, within 12 months of the passing of this Act.” This new clause would require the Government to address delays in the payment of inherited pension pots by reviewing HMRC’s tax administration processes, with the aim of preventing prolonged waiting periods for bereaved families. New clause 22— Statement on inheritance tax on pension interests — “(1) The Chancellor of the Exchequer must, within six months of this Act being passed, make a statement to the House of Commons on the effects of the charging of inheritance tax on pension interests made under sections 63 to 68 of this Act. (2) The statement made under subsection (1) must include analysis of the impact on— (a) pension saving levels, (b) household saving decisions, and (d) personal representatives.” This new clause would require the Chancellor to make a statement on the effects charging inheritance tax on pension interests on pension saving levels, household saving decisions and personal representatives. New clause 23— Consultation on changes to inheritance tax on pensions interests — “(1) The Chancellor of the Exchequer must, before 6 April 2027, undertake a consultation on the potential impacts of the changes made by sections 63 to 67. (2) The consultation made under subsection (1) must consider the extent to which the changes to inheritance tax on pension interests deliver better outcomes for UK savers and pensioners. (3) The Chancellor of the Exchequer must lay before the House of Commons a report summarising the responses to the consultation.” This new clause would require the Chancellor to consult on the potential impacts of the changes made by sections 63 to 67. The consultation must consider the extent to which the changes to inheritance tax on pension interests deliver better outcomes for UK savers and pensioners. A report summarising the responses to the consultation must be laid before the House of Commons. New clause 24— HMRC guidance on inheritance tax on pension interests — “(1) HM Revenue and Customs must, within six months of this Act being passed, publish comprehensive guidance on the implementation of sections 63 to 68. (2) HMRC must establish a dedicated helpline for enquiries relating to inheritance tax on pension interests. (3) The guidance published under subsection (1) must be reviewed annually and published in accessible formats.” This new clause would require HMRC to publish comprehensive guidance on the implementation of sections 63 to 68 and establish a dedicated helpline for enquiries relating to inheritance tax on pension interests. The guidance must be reviewed annually and published in accessible formats .
- 13 Jan 2026 · Finance (No. 2) Bill · Hansard source
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I call the Chair of the Culture, Media and Sport Committee.
- 13 Jan 2026 · Finance (No. 2) Bill · Hansard source
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I call the shadow Minister.
- 12 Jan 2026 · Social Media: Non-consensual Sexual Deepfakes · Hansard source
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I call the shadow Secretary of State.
- 12 Jan 2026 · Social Media: Non-consensual Sexual Deepfakes · Hansard source
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I call the Chair of the Education Committee.
- 12 Jan 2026 · Social Media: Non-consensual Sexual Deepfakes · Hansard source
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Order. May I suggest to everybody who is yet to ask a question that second parts are not required?
- 12 Jan 2026 · Social Media: Non-consensual Sexual Deepfakes · Hansard source
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Order. Questions have to be much shorter.
- 12 Jan 2026 · Social Media: Non-consensual Sexual Deepfakes · Hansard source
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I call the Liberal Democrat spokesperson.
- 12 Jan 2026 · Social Media: Non-consensual Sexual Deepfakes · Hansard source
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I call the Chair of the Culture, Media and Sport Committee.
- 12 Jan 2026 · Social Media: Non-consensual Sexual Deepfakes · Hansard source
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I call the Chair of the Select Committee, Chi Onwurah.
- 12 Jan 2026 · Social Media: Non-consensual Sexual Deepfakes · Hansard source
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The hon. Member will know that that is not a point of order. I made it very clear that the statement would run for an hour. The Secretary of State seems to be itching to respond, but perhaps she could do so in writing. It is very unfair on Members who have not had the chance to get in that we should seek to extend the statement via a point of order.
- 12 Jan 2026 · Social Media: Non-consensual Sexual Deepfakes · Hansard source
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I am not sure that I did give the Secretary of State a look, but I am going to run this statement for only an hour in total, so Members need to ask much shorter questions. I call Sir Jeremy Wright.
- 12 Jan 2026 · Finance (No. 2) Bill · Hansard source
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With this it will be convenient to consider the following: Clauses 2 to 6 stand part. Schedule 1 stand part. Clauses 7 and 8 stand part. Schedule 2 stand part. New clause 2— Review of the impact of section 7 on rent prices — (1) The Chancellor of the Exchequer must, within three months of this Act being passed, lay before the House of Commons an assessment of the impact of implementation of section 7 of this Act on rent prices. (2) The assessment made under subsection (1) must— (a) estimate the proportion of the increase in income tax on property income that is passed on to renters through higher rents, (b) analyse the impact on renters by— (i) region, an (ii) income decile, and (c) set out the methodology used to reach those estimates.” New clause 10— Statements on increase in dividend ordinary and upper rates — “(1) The Chancellor of the Exchequer must, within six months of this Act being passed, make a statement to the House of Commons on the increase in dividend ordinary and upper rates introduced by section 4 of this Act. (2) The statement made under subsection (1) must include details of the impact on— (a) household saving decisions; (b) the domestic equity market; (c) institutional investors; and (d) outcomes for all British savers and pensioners.” This new clause requires the Secretary of State to make a statement on the impact of increase in dividend ordinary and upper rates. New clause 11— Statements on saving rates of income tax for tax year 2027-28 — “(1) The Chancellor of the Exchequer must, within six months of this Act being passed, make a statement to the House of Commons on the saving rates of income tax for the tax year 2027-28 introduced by section 5 of this Act. (2) The statement made under subsection (1) must include details of the impact on— (a) household saving decisions; and (b) outcomes for all British savers and pensioners.” This new clause requires the Secretary of State to make a statement on the impact of the saving rates of income tax for tax year 2027-28. New clause 12— Sections 6 to 8 and Schedules 1 and 2: impact on private rental sector — “(1) The Chancellor of the Exchequer must, within six months of this Act being passed, publish an assessment of the impact of the changes introduced by sections 6, 7, and 8 of this Act on the private rental sector in England, Wales, Scotland, and Northern Ireland. (2) The assessment made under subsection (1) must consider - (a) the effects of the provisions of sections 6, 7, and 8 on the cost of private rent in each region within England, Wales, Scotland, and Northern Ireland, (b) the effects of the provisions of sections 6, 7, and 8 on the supply of private rental properties in each region within England, Wales, Scotland, and Northern Ireland, (c) any other implications of the changes introduced by sections 6, 7, and 8 of this Act.” This new clause requires the Secretary of State to publish an assessment of the impact of imposing new rates of income tax on property income.
- 12 Jan 2026 · Finance (No. 2) Bill · Hansard source
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I remind the House that, in Committee, Members should not address the Chair as Deputy Speaker. Please use our names when addressing the Chair. Madam Chair and Chair are also acceptable. Clause 1 Income tax charge for tax year 2026-27 Question proposed , That the clause stand part of the Bill.
- 12 Jan 2026 · Finance (No. 2) Bill · Hansard source
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I call the Liberal Democrat spokesperson.
- 12 Jan 2026 · Finance (No. 2) Bill · Hansard source
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I call the shadow Minister.
- 12 Jan 2026 · Water Supplies: East Grinstead · Hansard source
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I call the Liberal Democrat spokesperson.
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