Dan Tomlinson MP: speeches

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Speeches

9 Dec 2025 · Income Tax and National Insurance Threshold Freeze · Hansard source
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I am a bit confused by that question. The hon. Member said there was one word that was important. Let me give him one figure: £150. That is the amount we are taking off energy bills next year to help people to deal with the cost of living in the here and now. We are supporting people because of the mistakes that previous Governments made by not investing in our energy infrastructure and not investing in our future. We are picking up the pieces after the Conservatives did not take the necessary decisions.
9 Dec 2025 · Income Tax and National Insurance Threshold Freeze · Hansard source
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We have chosen to uplift the national living wage and the national minimum wage so that those on low incomes are properly rewarded for their hard work. It will benefit 2.7 million people, including many people in my hon. Friend’s constituency and across the whole country. I thank him and Members—particularly those on this side of the House—for their support in making sure that we can make work pay up and down the country.
9 Dec 2025 · Income Tax and National Insurance Threshold Freeze · Hansard source
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The Conservative spokesperson talks about fairness. Let me just identify one element of unfairness he left in the tax system that this Government is correcting, and it is a popular measure when we look at the views of the public up and down the country. We on this side of the House do not think it is fair that someone in a £10 million property can pay less council tax than someone in a typical terraced house in his constituency, my constituency and constituencies across the whole of England. We are making that change to make things fairer in this country.
9 Dec 2025 · Income Tax and National Insurance Threshold Freeze · Hansard source
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Yes.
9 Dec 2025 · Income Tax and National Insurance Threshold Freeze · Hansard source
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I suggest the hon. Member asks his Front Benchers why 75% of the impact of people paying more tax at the lower end is the result of decisions made by the previous Government, who spent seven years freezing income tax thresholds. It is a bit rich for the Conservatives to talk about this Government doing it for three years when they did it for seven years.
9 Dec 2025 · Topical Questions · Hansard source
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Members on the Treasury Bench are fully aware of the fact that changes to inheritance tax have an effect on those who are older. In the changes to both agricultural and business property relief that we have put forward, we have ensured that there is a higher allowance, with an extra £1 million, and a tax rate that is half as low as everyone else pays. We think that these reforms, which raise money in a fair and sustainable way, will contribute to raising the revenue that we need, in a way that protects family farms. Of course, we understand that there will be impacts on people. That is why we have designed the policy in the way that we have, and why we came forward with the changes that we announced at the Budget just a few weeks ago.
9 Dec 2025 · Topical Questions · Hansard source
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Let us be clear: nobody’s business rate bills are trebling. If businesses come to talk to us about increases in their rateable values because of the unwinding of the effect of the pandemic, it is important that all of us, on both sides of the House, are clear that the Government have put in support to ensure that pubs and those that have seen their values go up will not see increases next year. If the pubs rateable value is more than £100,000, they will be capped at a 30% increase. If it is less, they will be capped at 15% or £800. That is £4 billion of support that this Government are providing.
9 Dec 2025 · Topical Questions · Hansard source
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At the Budget, we came forward with a revision to the policy to support people whose spouses have already passed away, and we made the allowance transferable between the spouses. That change will reduce the number of farms affected by the agricultural property relief changes from about 500—as was estimated at the previous Budget—to 375, when coupled with changes to the underlying economic forecast. The policy raises money from those with the largest estates in a fair way, and I encourage Members in all parts of the House to consider whether or not—
9 Dec 2025 · Topical Questions · Hansard source
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I am happy to speak to my hon. Friend about the issues that she raises in her constituency.
9 Dec 2025 · Topical Questions · Hansard source
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I thank my hon. Friend for her question and her continued campaigning on this issue, which I know is important to her constituents. On those who seek to bend the rules, companies like Airbnb now send data to His Majesty’s Revenue and Customs on all their hosts, and where hosts fail to provide the detail that HMRC requires, Airbnb stops payments until they do. However, we need to go further, and I will meet my hon. Friend to discuss this.
9 Dec 2025 · Topical Questions · Hansard source
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I will stop there, Mr Speaker.
8 Dec 2025 · The Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2025 · Hansard source
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I beg to move, That the Committee has considered the Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2025 (S.I., 2025, No. 1199). This statutory instrument updates the UK’s tariff schedule to correct two errors relating to three tariff lines. These tariff lines apply to imports of specific varieties of basmati rice and tropical fruit and nut jams—if any hon. Member knows what a nut jam is, I look forward to talking to them about it later in the Tea Room. Both errors will be corrected in “The Tariff of the United Kingdom” reference document that sets out the UK global tariff rates for each good. For context, these errors relate to only three out of many thousands of commodity codes. First, the correction relating to tropical fruit and nut jams reinserts the correct tariff of 14% into the reference document. This tariff has applied in the UK’s tariff schedule since 2021, but in an update earlier this year, the rate was erroneously left blank, leaving it sadly undefined. Before the error was discovered, His Majesty’s Revenue and Customs continued to collect the correct 14% tariff rate on imports of these goods. To repay traders who paid this rate, HMRC will shortly start the process for issuing repayments. By correcting this error, the instrument removes uncertainty for traders and ensures that they pay the correct rate as introduced in 2021. Secondly, the correction relating to specific varieties of basmati rice realigns the tariff rate applying to two commodity codes with the original policy intention, by increasing the rate from 0% to £25 a tonne. These two codes were introduced in 2023—so Conservative and Labour Governments are both responsible for one of these errors—and the tariff rate was erroneously set at 0% instead of £25 a tonne, as applies to other basmati rice codes. Similarly, the new codes did not require traders to certify that their rice was genuine basmati rice, which meant there was a risk that traders could import other varieties of rice under the two new codes, paying a significantly lower tariff rate than they should. This instrument realigns the tariff with the original policy intention and eliminates the risk of circumvention, ensuring that all traders pay the correct duty. I do want to highlight, however, that less than 1% of basmati rice imports were declared under these two new codes in 2024, so the impact on traders will be minimal. I hope that hon. Members will join me in supporting this instrument, which I commend to the Committee.
8 Dec 2025 · The Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2025 · Hansard source
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The Opposition spokesman is right that the import of tropical fruit and nut jams is a relatively small import stream. To give him and other interested hon. Members a sense of quantity, we expect the total amount owed in repayments to be lower than £7,000—quite a small amount in the grand scheme of things. The Opposition spokesman mentioned other tax changes in the Budget, which I believe are broadly out of scope of this Committee, but I will correct him about the overnight visitor levy. Mayors will have a choice as to whether to introduce it or not; the Government are not applying the tax ourselves. We believe in devolution and we want to enable mayors to choose whether to make that decision to raise more revenue and invest in their local areas. It is up to them. That is what genuine devolution looks like. I sadly do not have an answer to the Opposition spokesman’s question about the volume of basmati rice imports, but it is an important topic and my officials will endeavour to write to him on it. In concluding, he reminds me that I may have made the biggest mistake of my political career to date by upsetting Paddington, and I will reflect on that deeply this evening, and in the days and weeks to come. Question put and agreed to.
1 Dec 2025 · Draft Double Taxation Relief and International Tax Enforcement (Peru) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025 · Hansard source
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I beg to move, That the Committee has considered the draft Double Taxation Relief and International Tax Enforcement (Peru) Order 2025.
1 Dec 2025 · Draft Double Taxation Relief and International Tax Enforcement (Peru) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025 · Hansard source
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It is a pleasure to serve on this Committee with you as Chair, Mr Swayne. The orders before the Committee give effect to the double taxation conventions, or DTCs, with Andorra, Peru, Portugal and Romania. Like all DTCs, these agreements will provide tax certainty to businesses and investors by removing double taxation and, importantly, without creating opportunities for the avoidance of tax. In doing so, they will remove barriers to cross-border trade and investment, support growth, and provide a clear and fair framework for taxing businesses that invest and trade across borders. That will benefit businesses and the economies of both the UK and our respective treaty partners. The DTCs are based mainly on the OECD model tax convention, which contains a set of internationally agreed principles and standards that make them easier for businesses to understand and tax administrations to apply. Those standards ensure that DTCs are not used to avoid or evade tax. They include a statement to that effect in the preamble, and are clear that it is not a purpose of a DTC to create opportunities for tax evasion and avoidance. The DTCs include a principal purpose test that denies treaty benefits in case of abuse. They also allow for the exchange of information between the UK and its treaty partners to facilitate tax transparency. Other anti-avoidance rules in the new treaties include a tie-breaker provision for determining corporate residence based on agreement between the competent authorities of the treaty partners. The orders include dispute resolution provisions, which provide that where a taxpayer considers that the DTC has not been applied correctly, they can present their case to either tax authority, allowing both countries to work together to resolve the issue. Together, those features strengthen our collective defences against tax avoidance and evasion while supporting cross-border trade, investment and mutual growth. I commend all the orders to the Committee.
1 Dec 2025 · Draft Double Taxation Relief and International Tax Enforcement (Peru) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025 · Hansard source
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I will.
1 Dec 2025 · Draft Double Taxation Relief and International Tax Enforcement (Peru) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025 · Hansard source
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In closing, Sir Chair, the orders before the Committee implement DTCs between the United Kingdom, Andorra, Peru, Portugal and Romania. The conventions will ensure that we have a modern DTC in place with all four of these countries, which will provide a stable foundation for trade and investment to grow, while at the same time making it harder to avoid taxes here in the United Kingdom. I am grateful to all hon. Members—Sirs and non-Sirs—for their contributions to the debate. Question put and agreed to. Draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025 Resolved, That the Committee has considered the draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025.— (Dan Tomlinson.) Draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 Resolved, That the Committee has considered the draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025.— (Dan Tomlinson.) Draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025 Resolved, That the Committee has considered the draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025.— (Dan Tomlinson.)
1 Dec 2025 · Draft Double Taxation Relief and International Tax Enforcement (Peru) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025 · Hansard source
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In closing, Mr Chair—
1 Dec 2025 · Draft Double Taxation Relief and International Tax Enforcement (Peru) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025 · Hansard source
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I thank the hon. Member for giving me the chance to correct the record that we have a Sir in the Chair today—Sir Desmond Swayne. I am very grateful for your chairmanship, Sir Desmond. On the impact of these different DTCs, trade with Andorra is only £93 million a year, so the impact will be relatively small for some of these measures. The impact will be larger with both Portugal and Romania as they are already very significant trading partners and we trade a similar amount with both. On the hon. Gentleman’s second question, Romania has ratified this already and Peru, Andorra and Portugal are expected to do so by the end of the year. Is this the moment where I conclude, or do I sit down now?
1 Dec 2025 · Draft Double Taxation Relief and International Tax Enforcement (Peru) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025 · Hansard source
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I—
1 Dec 2025 · Draft Double Taxation Relief and International Tax Enforcement (Peru) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic)) Order 2025 · Hansard source
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I beg to move, That the Committee has considered the draft Double Taxation Relief and International Tax Enforcement (Peru) Order 2025.
1 Dec 2025 · Draft Double Taxation Relief and International Tax Enforcement (Peru) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic)) Order 2025 · Hansard source
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It is a pleasure to serve on this Committee with you as Chair, Mr Swayne. The orders before the Committee give effect to the double taxation conventions, or DTCs, with Andorra, Peru, Portugal and Romania. Like all DTCs, these agreements will provide tax certainty to businesses and investors by removing double taxation and, importantly, without creating opportunities for the avoidance of tax. In doing so, they will remove barriers to cross-border trade and investment, support growth, and provide a clear and fair framework for taxing businesses that invest and trade across borders. That will benefit businesses and the economies of both the UK and our respective treaty partners. The DTCs are based mainly on the OECD model tax convention, which contains a set of internationally agreed principles and standards that make them easier for businesses to understand and tax administrations to apply. Those standards ensure that DTCs are not used to avoid or evade tax. They include a statement to that effect in the preamble, and are clear that it is not a purpose of a DTC to create opportunities for tax evasion and avoidance. The DTCs include a principal purpose test that denies treaty benefits in case of abuse. They also allow for the exchange of information between the UK and its treaty partners to facilitate tax transparency. Other anti-avoidance rules in the new treaties include a tie-breaker provision for determining corporate residence based on agreement between the competent authorities of the treaty partners. The orders include dispute resolution provisions, which provide that where a taxpayer considers that the DTC has not been applied correctly, they can present their case to either tax authority, allowing both countries to work together to resolve the issue. Together, those features strengthen our collective defences against tax avoidance and evasion while supporting cross-border trade, investment and mutual growth. I commend all the orders to the Committee.
1 Dec 2025 · Draft Double Taxation Relief and International Tax Enforcement (Peru) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic)) Order 2025 · Hansard source
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I will.
1 Dec 2025 · Draft Double Taxation Relief and International Tax Enforcement (Peru) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic)) Order 2025 · Hansard source
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In closing, Sir Chair, the orders before the Committee implement DTCs between the United Kingdom, Andorra, Peru, Portugal and Romania. The conventions will ensure that we have a modern DTC in place with all four of these countries, which will provide a stable foundation for trade and investment to grow, while at the same time making it harder to avoid taxes here in the United Kingdom. I am grateful to all hon. Members—Sirs and non-Sirs—for their contributions to the debate. Question put and agreed to. Draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025 Resolved, That the Committee has considered the draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025.— (Dan Tomlinson.) Draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 Resolved, That the Committee has considered the draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025.— (Dan Tomlinson.) Draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025 Resolved, That the Committee has considered the draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025.— (Dan Tomlinson.)
1 Dec 2025 · Draft Double Taxation Relief and International Tax Enforcement (Peru) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Romania) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 Draft Double Taxation Relief and International Tax Enforcement (Portuguese Republic)) Order 2025 · Hansard source
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In closing, Mr Chair—

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