Dan Tomlinson MP: speeches

Speeches

• 29 Jan 2026 · Finance (No. 2) Bill (Fourth sitting) · Hansard source

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  Clause 111 removes a restrictive time limit within which relief from the annual tax on enveloped dwellings can be claimed. This measure updates the legislation to remove the current restrictive time limit for claiming relief from the ATED. Companies are still required to deliver their ATED returns on time—typically 30 days from the start of the chargeable period. ATED returns not delivered by the filing deadline will remain subject to penalties for late filing. The time limits for amending a return already delivered to HMRC are unchanged. This clause will come into effect from the date of Royal Assent of the Bill and will have effect as if it had always been in force. HMRC is currently applying its discretion to accept late claims pending enactment of this legislative change. The change is necessary to ensure that the law reflects our policy aims for relief from the ATED. I therefore move that clause 111 stand part of the Bill.

• 29 Jan 2026 · Finance (No. 2) Bill (Fourth sitting) · Hansard source

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  I thank the Opposition spokesman for his questions. May I put on record my thanks to the officials for the support that they have provided to me today, in my first appearance in a Bill Committee as a Minister? The hon. Member asked why the tax is increasing in line with CPI rather than RPI. All new tax measures introduced since 2018 have been uprated by CPI instead of RPI, so that is perfectly in keeping with established practice. That is good to know. The hon. Member also about the mass balance approach. That is an accepted model already used in a range of industries, including cocoa and timber. Respondents to the consultation on a mass balance approach agreed that combining it with third-party certification is the best approach to prevent fraud and abuse. HMRC will continue to work with stakeholders on the detailed policy development, including independent certification requirements, which will be designed to be fair and robust and to maintain the integrity of the tax.

• 29 Jan 2026 · Finance (No. 2) Bill (Fourth sitting) · Hansard source

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  Over the months ahead, as a result of the action that this Government have taken to bring stability back to the economy, I look forward to seeing inflation return to 2% by the end of the year, as is forecast by the Bank of England. I thank the hon. Member for Maidenhead for bringing up the botched Brexit deal that the previous Government left us. Under the leadership of the Prime Minister and Ministers in the Cabinet Office and elsewhere in Government, we continue to work to reduce barriers to trade and deepen our relationship with our nearest trading partner. As the Minister responsible for customs and excise, I am always looking at what more we can do to support those who move goods across borders and trade with our partners in the EU. Question put and agreed to. Clause 90 accordingly ordered to stand part of the Bill. Clauses 91 to 93 ordered to stand part of the Bill. Clause 94 Vehicle excise duty: expensive car supplement Question proposed, That the clause stand part of the Bill.

• 29 Jan 2026 · Finance (No. 2) Bill (Fourth sitting) · Hansard source

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  It is a pleasure to speak under your chairship, Mrs Harris. I am very glad to see you in the Chair. Rather than running through these changes in detail, let me respond to some of the points that have been raised, because they are important and, in some cases, valid. As a tax Minister, I am not going to comment on the affairs of individual taxpayers, by which I mean individual businesses, but I will say that the exclusion from TOMS applied to several large private hire vehicle operators. Crucially, it ensured that they were subject to the same tax rules as everyone else. That is what this change is trying to do. Regarding any subsequent potential changes to the operation of business models that may or may not have taken place—hon. Members have mentioned some reports, but at this stage they are only reports—HM Revenue and Customs will always make an operationally independent assessment of whether a private hire vehicle operator is operating as an agent or, as it is sometimes called, a principal, and it will charge tax accordingly. If there are any implications—we do not know yet whether there will be—any costing update will flow into the forecast as usual.

• 29 Jan 2026 · Finance (No. 2) Bill (Fourth sitting) · Hansard source

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  Clauses 101 to 104 encourage greater demand for recycled plastic, help create demand for chemically recycled material, and allow for a more level playing field for plastic recyclers, rewarding the recycling of waste plastic. This is supportive of the Government’s broader environmental goals. The plastic packaging tax was introduced on 1 April 2022 as a part of the previous Government’s resources and waste strategy. It is the Government’s view that the clauses implement that tax in the right and proportionate way. I will not go through each in detail, but I will of course answer any questions that the Committee may have.

• 29 Jan 2026 · Finance (No. 2) Bill (Fourth sitting) · Hansard source

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  Clause 110 will make changes to the rates charged to businesses under the economic crime (anti-money laundering) levy from April 2026. The changes will increase the revenue raised each year by the levy by £110 million from 2027-28 onwards. The levy was introduced to provide a long-term, sustainable source of funding for initiatives aimed at tackling money laundering. In 2024-25, the levy funded 455 new roles fighting economic crime in organisations, including in the National Crime Agency and City of London police, and delivered a new digital service for suspicious activity reporting, which onboarded precisely 15,211 organisations. In a constrained funding landscape, we believe that the levy is right place to find the money for these initiatives. The Government have decided to change the rates charged to businesses under the levy to provide sufficient funding to deliver key projects in the economic crime space over the next three years. The changes made by clause 110 will increase the charge paid by businesses with an annual revenue between £10.2 million and £36 million from £10,000 to £10,200 per annum. It will also introduce a new band for businesses with an annual revenue between £500 million and £1 billion. Lastly, it will increase the charge paid by businesses with an annual revenue exceeding £1 billion to £1 million from April 2026. As the levy is collected a year in arrears, the increased rates will first be collected in the financial year beginning April 2027. The changes have been designed with proportionality and fairness at their core, and no business will pay more than 0.1% of its UK annual revenue in levy charges. Government amendment 12 seeks to update the language in the Economic Crime and Corporate Transparency Act 2023, which refers to the current band names “large” and “very large”. These will be changed to refer to the new band names A, B, C and D. The amendment contains no policy changes; it will just bring existing legislation in line with the new economic crime levy band names. I commend the clause and the amendment to the Committee.

• 29 Jan 2026 · Finance (No. 2) Bill (Fourth sitting) · Hansard source

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  As the hon. Member knows, there are always trade-offs to be considered in taxation policy design. As I have just outlined, there is around £5 billion of revenue here. We must ensure we get the balance right between raising revenue and continuing to support growth and the ability of companies to grow and invest in the UK. We did make changes at the Budget, for example to venture capital trusts, enterprise investment schemes and enterprise management incentives to encourage start-ups in particular to scale up in the UK, as one of our frontier sectors seeing growth. We have made changes to support that. I note the Opposition’s perspective, but on balance we think this is a good change to make on its own. We look forward to seeing the impact that it will have and we will continue to keep our tax measures under review. New clause 15 would require the Chancellor to publish, within 12 months, a report on the potential benefits of extending the period in which the UK listing relief applies beyond three years. The Government have carefully considered the scope of this relief, including the length of the relief period. The first few years after listing are crucial for companies as they endeavour to establish long-term viability on public markets, with the most vital period being the initial one or two years. However, our judgment is that the benefits of significantly extending the relief beyond this period would not represent best value for money, as the Exchequer cost would increase while the benefits for firms would diminish with each additional year. I therefore commend clause 82 to the Committee and ask that new clause 15 be rejected.

• 29 Jan 2026 · Finance (No. 2) Bill (Fourth sitting) · Hansard source

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  Clause 99 makes changes to increase the rate of the aggregates levy in line with the retail prices index from 1 April 2026. Clause 100 and schedule 23 make changes to aggregates levy legislation in preparation for its replacement in Scotland with the Scottish aggregates tax. The changes made by clause 99 increase the rate of aggregates levy from £2.08 per tonne to £2.16 per tonne from 1 April 2026. The changes made by clause 100 and schedule 23 make aggregate moved from a producer’s site in Scotland to England, Wales or Northern Ireland liable to aggregates levy. In addition, they provide an exemption where the aggregate has previously been supplied and will be subject to Scottish aggregates tax. Lastly, they provide for a tax credit from aggregates levy for aggregate moved from England, Wales or Northern Ireland to Scotland. The changes will take effect from 1 April 2026, when the Scottish aggregates tax is due to come into force. Amendments 26 to 28 are needed to ensure that the legislation interacts correctly with Scottish Government legislation so that a credit from aggregates levy is available on aggregates moved to Scotland only in circumstances in which Scottish aggregates tax is payable on the movement.

• 29 Jan 2026 · Finance (No. 2) Bill (Fourth sitting) · Hansard source

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  The clause relates to trade defence. As set out in the trade strategy, the Government committed to strengthen the UK’s trade defence toolkit in response to an increasingly turbulent global trading environment. The clause supports those commitments and ensures that the Government can continue to respond to changes in the global trading system. Unfair trade practices, including distortionary subsidies and dumping goods below cost in foreign markets, have a long pedigree. What has changed rapidly in recent years is their sheer volume and the range of markets and indeed British businesses that they threaten. Our trade defence system needs to be sharper and more flexible to respond to the increasingly turbulent global trading system. The UK remains committed to upholding the rules-based international system that has benefited us well, but in an unstable and volatile world, we cannot afford to be left behind and we need to be more agile in the face of a range of potential future shocks. That is why clauses 106 to 108 strengthen the UK’s trade defence toolkit, making it more closely aligned to that of international peers. The clauses will help to ensure that we can best protect UK interests, including in critical sectors such as steel, which are vital to our national security and critical infrastructure. The changes made by the clause will put beyond doubt that we are able to apply tariffs on a global basis or against a group of countries, where consistent with international agreements to which the UK is a party. This measure strengthens the UK’s trade defence toolkit, ensuring that the Government can continue to respond to changes in the global trading system, as well as to unfair trading practices where they occur. I commend the clause to the Committee.

• 29 Jan 2026 · Finance (No. 2) Bill (Fourth sitting) · Hansard source

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  Clause 97 makes changes to the main rates of the climate change levy, with effect from 1 April 2027. Since 2001, CCL has provided an incentive for businesses and the public sector to be energy efficient by adding a tax on the non-domestic supply of energy. Energy efficiency is one of the most cost-effective ways in which businesses can cut emissions, and permanently reducing energy use also helps to improve the UK’s energy resilience. CCL sets four separate main rates for different energy products. The liquefied petroleum gas rate has been frozen since 2019, and it will continue to be so from April 2027. The changes made by clause 97 will increase CCL rates on gas, electricity and solid fuels in line with the retail prices index. This represents a small increase to business bills, but it will ensure that the behavioural incentives of the tax are maintained while also protecting the public finances. The Government announced a wider review of CCL at the spring statement in 2025, and we remain committed to this to ensure the tax remains up to date in the ever-changing energy landscape. New clause 21 would require the Chancellor to report on the impact of clause 97 on energy-intensive industries and the UK’s international competitiveness within six months of the Bill being passed. I reassure the Committee that the Government already consider the impact of CCL on energy-intensive industries and competitiveness, and a number of reliefs are available to such businesses. For example, the exemption for certain processes in sectors such as steel, ceramics, cement, glass, metal forming and aluminium provides £270 million of relief per year. The Government do not believe that new clause 21 is necessary. I therefore commend clause 97 to the Committee and ask that new clause 21 be rejected.

• 29 Jan 2026 · Finance (No. 2) Bill (Fourth sitting) · Hansard source

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  I have given way multiple times, but I am happy to do so again, because we are in Committee and it is good to have thorough scrutiny.

• 29 Jan 2026 · Finance (No. 2) Bill (Fourth sitting) · Hansard source

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  I thank the Opposition spokespeople for their questions. [ Interruption. ] Spokesmen—very good. Before the Budget, I attended a roundtable with businesses, charities and those who had been campaigning and advocating for the change we brought in at the Budget. In response to many of the questions asked by the Opposition spokesmen, I can reassure them that we worked through the limits and detail of the clause really closely with the charitable sector and with the businesses that would have a different VAT treatment or that may pass on their goods in this way. On the specific question about guidance, it has already been shared with stakeholders and we continue to engage with them. I will see if my officials can send the Opposition spokesman, the hon. Member for North West Norfolk, the guidance if he would be interested to see it. The value of goods will be commensurate with a £10 million a year Exchequer cost. On the threshold, the Government have decided not to uprate it in line with CPI, but we will continue to keep it under review. As I said, it was set after detailed and extensive conversations and engagement with the groups that will be involved with the different treatment through either receiving or donating the goods. It is worth noting that, due to the wonders of modern capitalism, lots of the prices of consumer goods have actually been falling in real terms over time—for example, we might think about how expensive a traditional washing machine or a television is today compared with 20 or 30 years ago. It is not clear to me that it would be appropriate to continue to uprate the threshold as default in line with CPI. For that reason, I encourage that amendment 43 be rejected, and commend clause 80 to the Committee.

• 29 Jan 2026 · Finance (No. 2) Bill (Fourth sitting) · Hansard source

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  Let me respond to some of the Opposition spokesman’s points. HMRC’s estimate of illicit trade is published annually in “Measuring tax gaps”, which are official statistics produced to the highest quality standards. They adhere to the values, principles and protocols set out in the UK Statistics Authority’s code of best practice for statistics and are regulated by the Office for Statistics Regulation. HMRC is always looking for ways to strengthen them, but the Government consider them to be the most reliable estimates of illicit trade. As he set out, the figures produced by the tobacco industry or those working on its behalf cannot be regarded as a fully neutral assessment of the situation on the ground. The Opposition spokesman asked about the latest figures. The latest figures from the 2023-24 tax year are that the tobacco duty gap was 13.8%, equivalent to £1.4 billion. He is right that every penny not collected there is a penny not going towards public services. We need to continue to focus our efforts on what we can do to reduce that figure. He mentioned the work of the previous Government, and this Government will build on that. We will continue to work with Border Force to seize cigarettes and hand-rolling tobacco. The Committee may be interested to know that in the 2023-24 tax year, HMRC and Border Force together seized 92,435 kg of hand-rolling tobacco. We are continuing to see what more we can do. HMRC and Border Force published a strategy in 2024 setting out the continued commitment to reduce the trade, with £100 million of funding in enforcement capability and £1.4 billion to recruit 5,000 compliance officers. I had not heard the Opposition spokesman’s point on trading standards before; I did not have the pleasure of serving on the Public Bill Committee of last year’s Finance Bill when he raised it. The Government’s policy position is as it stands, but I am always interested to hear policy ideas. I will take his point back to the Department. Question put and agreed to . Clause 87 accordingly ordered to stand part of the Bill. Clause 88 ordered to stand part of the Bill. Clause 89 Vehicle excise duty for light passenger or light goods vehicles etc Question proposed, That the clause stand part of the Bill.

• 29 Jan 2026 · Finance (No. 2) Bill (Fourth sitting) · Hansard source

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  I thank the Opposition for that warm welcome back after our break. Clause 96 sets the rates of air passenger duty for the year 2027-28, as announced at the Budget. The rates will take effect on 1 April 2027. Following previous increases to APD, the Government will uprate rates in line with RPI from 1 April 2027. As was previously announced, they will be rounded to the nearest penny, which constitutes a real-terms freeze. This will continue to make sure that airlines continue to make a fair contribution to the public finances, particularly given that tickets are VAT-free and aviation fuel incurs no duty. The Government expect these measures to have an impact on approximately 600 airlines and aircraft operators. New clause 20 would require the Chancellor to publish an assessment of the impact of changes to air passenger duty under clause 96 on the aviation industry, passengers, household finances at different income levels and the public finances. The air passenger duty national statistics on different APD rates administered by HMRC are published annually through the APD bulletin. The bulletin, which is updated annually, includes statistics and analysis on APD receipts up to the latest full month before its release, and airline passenger numbers one month behind that of duty receipts in the UK. New clause 20 is therefore unnecessary. New clause 32 would require travel operators liable to air passenger duty to ensure that, where a boarding pass is issued, the change in the level of air passenger duty made under clause 96 and charged in respect of the passenger’s journey is clearly stated on the boarding pass. Air passenger duty is charged to airlines on a per-passenger basis on departure from UK airports. Although airlines can pass the cost of the tax on to passengers, that is a commercial decision for them. I therefore commend clause 96 to the Committee, and encourage the Committee to reject new clauses 20 and 32.

• 29 Jan 2026 · Finance (No. 2) Bill (Fourth sitting) · Hansard source

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  I do not know whether you want the conversation to continue on a tax that is not in scope, Mrs Harris, but I am happy to answer the question.

• 29 Jan 2026 · Finance (No. 2) Bill (Third sitting) · Hansard source

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  The Opposition spokesperson is right to ask about the extent to which HMRC will be able to distinguish between valid purposes and uses and those that seek to bend or break the rules. HMRC is aware of a small number of companies and businesses that we think are engaging in such practices. It would not be appropriate for me to disclose the precise number, but there are some of which HMRC is aware. We certainly do not want traditional and reasonable uses of the non-derecognition method to be affected. The Opposition spokesperson asks about the potential impact of this measure. I am glad that he has also read the costings. According to those costings, which have been certified by the Office for Budget Responsibility, this measure is expected to raise quite a significant sum: £465 million in total over the scorecard period. That suggests that the experts and analysts in HMRC, as well as the independent officials at the OBR, believe that there is a volume of bending or breaking of the rules here that we should be able to go after more effectively under this measure. Question put and agreed to . Clause 60 according ly ordered to stand part of the Bill . Clause 61 Energy (oil and gas) profits levy: decommissioning relief agreements Question proposed, That the clause stand part of the Bill.

• 29 Jan 2026 · Finance (No. 2) Bill (Third sitting) · Hansard source

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  I thank the Opposition spokesman for his remarks. He is right that the change will involve some co-ordination between the Pensions Regulator and HMRC. That is partly why we want to legislate here for changes that will allow HMRC to be confident that it can align the pension scheme tax registration process with the Pension Regulator’s authorisation and supervision regime. We think it is important for those things to be aligned and, as the Minister with responsibility for HMRC, I will continue to engage with officials, alongside, I am sure, the Minister for Pensions, to ensure that they continue to work closely with one another. The Opposition spokesman asked what engagement has taken place. The Government invited a small group of representatives from the pensions industry to comment on the measures ahead of the publication of the Bill to assess their efficacy for our intended purposes. We will continue to work closely with the sector, colleagues from the Pensions Regulator and the DWP on this matter. Question put and agreed to. Clause 57 accordingly ordered to stand part of the Bill. Clause 58 Corporate interest restriction: reporting companies Question proposed , That the clause stand part of the Bill.

• 29 Jan 2026 · Finance (No. 2) Bill (Third sitting) · Hansard source

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  I am not aware of further sectors to which the changes outlined in clause 59 would apply, but I will work with officials to continue to receive representations and perspectives from those who may or may not want to see further changes. The hon. Member for North West Norfolk asked about a review—of course, taxes will be kept under review. On his specific question on clause 58 and whether HMRC will be able to have discretion in applying the £1,000 penalty—yes, it will. I hope and strongly expect that HMRC will always use its powers and penalties in a judicious fashion, making sure to treat companies and individuals reasonably. I am confident that it will continue to do so in this case. Question put and agreed to. Clause 58 accordingly ordered to stand part of the Bill. Clause 59 ordered to stand part of the Bill. Clause 60 Avoidance schemes involving certain non-derecognition liabilities Question proposed , That the clause stand part of the Bill.

• 29 Jan 2026 · Finance (No. 2) Bill (Third sitting) · Hansard source

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  I thank the Liberal Democrat spokesperson and the shadow Minister for their contributions. I want to reassure the Liberal Democrat spokesperson in particular that these are not empty promises. The Government take this matter incredibly seriously. When it was raised, we worked hard to engage constructively and productively, and we brought forward this legislation in the Budget. I was glad that we were able to do so for those impacted by the scandal. I put on the record that these are deep and full promises, and the Government will make the progress that needs to be made for the victims. Question put, That the amendment be made.

• 29 Jan 2026 · Finance (No. 2) Bill (Third sitting) · Hansard source

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  The measure contained in clause 56 was in our manifesto, and I think it is good that the Government are making progress to implement our manifesto reforms. We have been working closely with the sector through the rounds of consultation and engagement that I mentioned in my opening remarks. The sector has acknowledged that the Government have had to balance the need to raise revenue for essential public services with the requirement to keep our economy competitive, and has welcomed the changes that have been made as a result of the engagement that has taken place since 2024. I may add that I am glad that someone does read the TIINs—they are always a joy to sign off ahead of any fiscal event. We will continue to monitor the impact of the measure and other reforms, although the Government do not believe that it is necessary to legislate for such monitoring. It is our position that it is best not to over-legislate.

• 29 Jan 2026 · Finance (No. 2) Bill (Third sitting) · Hansard source

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  Clause 58 makes changes to corporate interest restriction legislation to simplify administration in relation to reporting companies under the regime. Clause 59 makes a minor technical amendment to corporate interest restriction. The UK’s corporate interest restriction rules restrict groups from using excessive financing costs to reduce their UK tax liability. They apply where net financing costs of a group exceed £2 million per annum. Above that threshold, the rules typically restrict interest deductions to a proportion of tax-EBITDA—earnings before interest, taxes, depreciation and amortisation—which is a measure of UK taxable earnings. The restriction is applied to the group’s UK companies as a whole, and the regime provides for groups to appoint a reporting company to act on their behalf to simplify the administration of the regime, and to allocate any overall disallowance among the individual UK companies. Difficulties can arise where groups do not appoint a reporting company on time. The lack of a reporting company can give rise to increased tax liabilities, which stakeholders have described as a disproportionate outcome, and to difficulties and additional work for HMRC. The main change made by clause 58 is the removal of the time limit to appoint a reporting company, as well as the requirement for the appointment to be made by notice to HMRC. Most of the changes take effect for periods ending on or after 31 March 2026, but the ability for groups to make retrospective appointments will apply for periods that ended on or after 31 March 2024. To conclude my brief remarks, clause 58 delivers changes that will reduce the administrative burden and risk for both groups and HMRC from administering the regime, while clause 59 ensures that the corporate interest restriction regime works as intended. I commend both clauses to the Committee.

• 29 Jan 2026 · Finance (No. 2) Bill (Third sitting) · Hansard source

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  Clauses 70 to 73 make changes to improve the residence-based regime for inheritance tax. The clauses bolster the new residence-based approach to inheritance tax, which came in last April. The Government are making targeted adjustments to the reforms to ensure that they work as intended, acknowledge the economic contribution of former non-doms to our country and strengthen the UK’s position as an attractive destination for global talent. The changes made by clauses 70, 72 and 73 introduce some of the technical amendments needed to make sure that the reform works as intended. Clause 70 is an anti-avoidance provision, ensuring the settlor and its trust cannot manipulate excluded property rules to avoid an exit charge on ceasing to be a long-term UK resident. Clause 72 confirms that years of diplomatic service do not count towards the long-term UK residence test. Clause 73 makes minor corrections to the wording of sections in the Inheritance Tax Act 1984 that deal with spouse elections to be long-term UK residents and non-residents’ bank accounts. Clause 71 introduces a new £5 million cap on inheritance tax charges every 10 years on trusts of former non-doms. The usual tax levied on those trusts is 6% per decade. The cap applies only to trusts settled before 30 October 2024, recognising long-term decisions made under the previous framework. The changes bolster the new residence-based approach and make it more effective.

• 29 Jan 2026 · Finance (No. 2) Bill (Third sitting) · Hansard source

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  I will somewhat disappoint the Liberal Democrat spokesperson, the hon. Member for Maidenhead: the words that Ministers say in Committee are sometimes powerful and I do not think it would be appropriate for me to be more expansive on the definition. I ask him and others to rely on the words in the existing legislation, which I think are relatively clear and strong. Question put and agreed to. Clause 77 accordingly ordered to stand part of the Bill. Clause 78 ordered to stand part of the Bill. Ordered, That further consideration be now adjourned. —(Mark Ferguson.)

• 29 Jan 2026 · Finance (No. 2) Bill (Third sitting) · Hansard source

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  I am grateful to the shadow Minister for giving me a chance to reiterate that the Government have set out—it is relatively unusual for a Government to do so—a corporate tax road map where we have made very specific commitments, which we have kept to, around maintaining the headline rate of corporation tax at the lowest rate in the G7. As with all other policies, however, we keep all taxes under review. It would not be right, particularly many months from the next Budget, for me—I was called a “low-ranking” Treasury Minister by the Daily Mail the other day—to comment or speculate on future tax measures. Question put and agreed to. Clause 56 accordingly ordered to stand part of the Bill. Schedule 11 agreed to. Clause 57 Collective money purchase schemes and Master Trust schemes

• 29 Jan 2026 · Finance (No. 2) Bill (Third sitting) · Hansard source

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  The Government’s view was that it was right to put a threshold in the system. Labour Members do not think that it is right for the super-rich to continue to receive the winter fuel payment. On the hon. Member’s broader point, the Government’s policy is to continue with the payment as it stands, as a stand-alone payment for those who have a total income below £35,000 a year. Question put and agreed to. Clause 55 accordingly ordered to stand part of the Bill. Schedule 10 Winter fuel payment charge Amendment proposed : 41, in schedule 10, page 395, line 28, at end insert— “(1A) The Treasury must, each tax year, amend the amount specified under section 681I(1)(b) by the change in the level of the consumer prices index in the previous tax year.”— (James Wild.) This amendment would provide for the £35,000 income threshold for implementation of the winter fuel payment charge to be uprated annually in line with the consumer prices index. Question put, That the amendment be made.