To ask the Chancellor of the Exchequer, what steps HMRC is taking to help ensure that businesses awaiting VAT repayment(s) receive their funds within an adequate timeframe.

To ask the Chancellor of the Exchequer, what steps HMRC is taking to help ensure that businesses awaiting VAT repayment(s) receive their funds within an adequate timeframe.

To ask the Chancellor of the Exchequer, how many business VAT repayment claims have been outstanding for more than 30 days as of 20/04/2026.

To ask the Chancellor of the Exchequer, how many business VAT repayment claims have been outstanding for more than 30 days as of 20/04/2026.

To ask the Chancellor of the Exchequer, if she will make an assessment of the effectiveness of the processing of VAT repayments to businesses.

To ask the Chancellor of the Exchequer, if she will make an assessment of the effectiveness of the processing of VAT repayments to businesses.

On a point of order, Madam Deputy Speaker. I am grateful for the chance to make a point of order about the intervention made by the hon. Member for Cowdenbeath and Kirkcaldy (Melanie Ward). She labelled the Conservative Benches “the manosphere”. Do you, Madam Deputy Speaker, think that it is...

On a point of order, Madam Deputy Speaker. I am grateful for the chance to make a point of order about the intervention made by the hon. Member for Cowdenbeath and Kirkcaldy (Melanie Ward). She labelled the Conservative Benches “the manosphere”. Do you, Madam Deputy Speaker, think that it is...

Moved by

Baroness Smith of Malvern (Lab)

156: Clause 32, page 62, line 21, leave out from “education” to “at” in line 22 and insert “as mentioned in subsection (1)(a) to any child living in England or Wales (whether or not that child lives in the authority’s area) or has provided such...

Moved by

Baroness Smith of Malvern (Lab)

156: Clause 32, page 62, line 21, leave out from “education” to “at” in line 22 and insert “as mentioned in subsection (1)(a) to any child living in England or Wales (whether or not that child lives in the authority’s area) or has provided such...

Moved by

Baroness Smith of Malvern (Lab)

158: Clause 32, page 64, line 36, at end insert—

“(c) information about access to examinations for the General Certificate of Secondary Education.”

Member's explanatory statement

This amendment would add information about access to GCSE exams to the list of examples of matters about which a local authority...

Moved by

Baroness Smith of Malvern (Lab)

158: Clause 32, page 64, line 36, at end insert—

“(c) information about access to examinations for the General Certificate of Secondary Education.”

Member's explanatory statement

This amendment would add information about access to GCSE exams to the list of examples of matters about which a local authority...

Moved by

Baroness Smith of Malvern (Lab)

161: Clause 32, page 64, line 37, leave out “duty in subsection (1) does not apply” and insert “duties in subsections (1), (2A) and (2B) do not apply in relation to a child”

Member's explanatory statement

This amendment is consequential on my second amendment of clause 32...

Moved by

Baroness Smith of Malvern (Lab)

161: Clause 32, page 64, line 37, leave out “duty in subsection (1) does not apply” and insert “duties in subsections (1), (2A) and (2B) do not apply in relation to a child”

Member's explanatory statement

This amendment is consequential on my second amendment of clause 32...

Moved by

Baroness Smith of Malvern (Lab)

162: Clause 32, page 65, line 8, leave out subsection (3) and insert—

“(3) In section 569(2A)—

(a) after “section” insert “436B(6), 436C(1)(e), 436C(2), 436C(4), 436E(1)(a), 436E(7), 436E(9), 436F(1), 436F(2),”;

(b) after “550ZC(7)” insert “, or under paragraph 5 of Schedule 31A”.”

Member's explanatory statement

This amendment would provide that...

Moved by

Baroness Smith of Malvern (Lab)

162: Clause 32, page 65, line 8, leave out subsection (3) and insert—

“(3) In section 569(2A)—

(a) after “section” insert “436B(6), 436C(1)(e), 436C(2), 436C(4), 436E(1)(a), 436E(7), 436E(9), 436F(1), 436F(2),”;

(b) after “550ZC(7)” insert “, or under paragraph 5 of Schedule 31A”.”

Member's explanatory statement

This amendment would provide that...

Moved by

Baroness Smith of Malvern (Lab)

165: Clause 33, page 68, line 35, at end insert “; or has taken such action during the period of 5 years ending with the date on which a preliminary notice is to be served under subsection (1).”

Member's explanatory statement

This amendment would allow a local...

Moved by

Baroness Smith of Malvern (Lab)

165: Clause 33, page 68, line 35, at end insert “; or has taken such action during the period of 5 years ending with the date on which a preliminary notice is to be served under subsection (1).”

Member's explanatory statement

This amendment would allow a local...

Moved by

Baroness Smith of Malvern (Lab)

169: Clause 33, page 70, line 10, after “that Act” insert “, or which has been taken during the period of 5 years ending with the date that the order would be made,”

Member's explanatory statement

This amendment would also cover action taken by the local authority...

Moved by

Baroness Smith of Malvern (Lab)

169: Clause 33, page 70, line 10, after “that Act” insert “, or which has been taken during the period of 5 years ending with the date that the order would be made,”

Member's explanatory statement

This amendment would also cover action taken by the local authority...

Moved by

Baroness Smith of Malvern (Lab)

172: Clause 33, page 77, line 28, after “that Act” insert “, or which has been taken during the period of 5 years ending with the date that the order was made,”

Member's explanatory statement

This amendment would also cover action taken by the local authority under...

Moved by

Baroness Smith of Malvern (Lab)

172: Clause 33, page 77, line 28, after “that Act” insert “, or which has been taken during the period of 5 years ending with the date that the order was made,”

Member's explanatory statement

This amendment would also cover action taken by the local authority under...

Moved by

Baroness Smith of Malvern (Lab)

173: Clause 34, page 81, line 32, leave out “Except as provided by subsection (3),”

Member's explanatory statement

This amendment is consequential on my amendment to clause 34, page 81, line 39.

174: Clause 34, page 81, line 39, leave out from beginning to end of line 5...

Moved by

Baroness Smith of Malvern (Lab)

173: Clause 34, page 81, line 32, leave out “Except as provided by subsection (3),”

Member's explanatory statement

This amendment is consequential on my amendment to clause 34, page 81, line 39.

174: Clause 34, page 81, line 39, leave out from beginning to end of line 5...

Moved by

Baroness Smith of Malvern (Lab)

175: Clause 35, page 82, line 10, leave out “under sections” and insert “under or by virtue of sections 434A, 434B and”

Member's explanatory statement

This amendment would ensure that local authorities have regard to guidance when exercising functions relating to the withdrawal of children from school.

Moved by

Baroness Smith of Malvern (Lab)

175: Clause 35, page 82, line 10, leave out “under sections” and insert “under or by virtue of sections 434A, 434B and”

Member's explanatory statement

This amendment would ensure that local authorities have regard to guidance when exercising functions relating to the withdrawal of children from school.

Moved by

The Lord Bishop of Manchester

175A: Clause 37, page 83, line 42, at end insert—

“(fa) an institution—

(i) that is only providing religious instruction or guidance,

(ii) where parents or guardians of attendees have registered at their Local Authority that they provide suitable out-of-school education separate from or in addition to any...

Moved by

The Lord Bishop of Manchester

175A: Clause 37, page 83, line 42, at end insert—

“(fa) an institution—

(i) that is only providing religious instruction or guidance,

(ii) where parents or guardians of attendees have registered at their Local Authority that they provide suitable out-of-school education separate from or in addition to any...

My Lords, this amendment is a repeat of one that I tabled in Committee, to which my right reverend friend the Bishop of Oxford spoke in my absence. I am deeply grateful to him, and to the noble Lords, Lord Lucas and Lord Marks of Hale, who have added their...

My Lords, this amendment is a repeat of one that I tabled in Committee, to which my right reverend friend the Bishop of Oxford spoke in my absence. I am deeply grateful to him, and to the noble Lords, Lord Lucas and Lord Marks of Hale, who have added their...

My Lords, I support Amendment 175A. The Government and the Secretary of State for Education in particular have rightly been vocal in confronting antisemitism in education, but that commitment must extend beyond condemning violence or bans towards Jews. The Government cannot condemn violence and bans against Jewish people and then...

My Lords, I support Amendment 175A. The Government and the Secretary of State for Education in particular have rightly been vocal in confronting antisemitism in education, but that commitment must extend beyond condemning violence or bans towards Jews. The Government cannot condemn violence and bans against Jewish people and then...

My Lords, I wish to speak against Amendment 175A. It is tabled in the same way as it was in Committee, but I accept that it was the right reverend Prelate the Bishop of Oxford rather than the right reverend Prelate Bishop of Manchester who spoke to it on that...

My Lords, I wish to speak against Amendment 175A. It is tabled in the same way as it was in Committee, but I accept that it was the right reverend Prelate the Bishop of Oxford rather than the right reverend Prelate Bishop of Manchester who spoke to it on that...

My Lords, I do not read this amendment in the same way as the noble Baroness, Lady Morris, does, but I will come to that. I start with renewed thanks to the Minister for the time that she and her officials have given to me and thanks to the right...

My Lords, I do not read this amendment in the same way as the noble Baroness, Lady Morris, does, but I will come to that. I start with renewed thanks to the Minister for the time that she and her officials have given to me and thanks to the right...