The new tax year started on 6 April 2026. Direct taxes’ rates and allowances were confirmed in the 2025 Budget. These are taxes paid directly by the taxpayer to the government.

The new tax year started on 6 April 2026. Direct taxes’ rates and allowances were confirmed in the 2025 Budget. These are taxes paid directly by the taxpayer to the government.

Committee stage, except clauses 1 to 8, schedules 1 and 2, clauses 9, 10, 69 and 62, schedule 12, clauses 63 to 68 and 83 to 85, schedule 13, clause 86 and any new clauses or new schedules relating to the subject matter of these clauses and schedules. Clause 35, discussed with new clauses 28 and 29, agreed to. Clause 36, discussed with clauses 37 and 38 stand part, all agreed to. Clauses 40 and 41 agreed to. Clause 43, discussed with amendments, Schedule 3, and clause 44 stand part. Clauses 43 and 44 agreed to. Two amendments to schedule 3 negatived on division (3 votes to 10 respectively). Clause 45 agreed to. Schedule 4 agreed to. Clause 46, discussed with schedule 5, agreed to. Schedule 5 agreed to. Clause 47, discussed with a Government amendment and schedule 6, agreed to. Schedule 6 agreed to as amended. Clause 48, discussed with new clause 4, agreed to. Clause 49 agreed to. Schedule 7 agreed to. Clause 50, discussed with Government amendments, schedule 8, and new clause 5, agreed to. Schedule 8 agreed to as amended. Clause 51 agreed to. Clause 52, discussed with new clause 6, agreed to. Clause 53, discussed with new clause 7, agreed to. Clause 54, discussed with schedule 9 and new clauses 8 and 9, agreed to. Schedule 9 agreed to. Committee adjourned till 29 January. Written evidence reported to the House.

Committee stage, except clauses 1 to 8, schedules 1 and 2, clauses 9, 10, 69 and 62, schedule 12, clauses 63 to 68 and 83 to 85, schedule 13, clause 86 and any new clauses or new schedules relating to the subject matter of these clauses and schedules. Clause 35,...

Moved by

Lord Khan of Burnley

Moved by

Lord Khan of Burnley

Moved by

Lord Khan of Burnley

Moved by

Lord Khan of Burnley

Moved by

Lord Khan of Burnley

Moved by

Lord Khan of Burnley

Moved by

Lord Khan of Burnley

Moved by

Lord Khan of Burnley

Moved by

Lord Khan of Burnley

Moved by

Lord Khan of Burnley

Moved by

Lord Khan of Burnley

Moved by

Lord Khan of Burnley

Lords consideration of Commons reasons. Lords amendments 1B, 2B, 7B, 8B, 13B, 15B, 15C, 15D and 15E not insisted on

Lords consideration of Commons reasons. Lords amendments 1B, 2B, 7B, 8B, 13B, 15B, 15C, 15D and 15E not insisted on

My Lords, in moving Motion A, I will also speak to Motions B to F. Motions A to D and Motion F ask noble Lords not to insist on their Amendments 1B, 2B, 7B, 8B and 15B to 15E. The other place disagreed to these amendments on the basis that...

My Lords, in moving Motion A, I will also speak to Motions B to F. Motions A to D and Motion F ask noble Lords not to insist on their Amendments 1B, 2B, 7B, 8B and 15B to 15E. The other place disagreed to these amendments on the basis that...

My Lords, I declare my interest as a vice-president of the Local Government Association.

The Bill not only fails to deliver on the Government’s manifesto but is far from the reform of the business rates system that was promised and will be a damaging blow to our high streets. We have...

My Lords, I declare my interest as a vice-president of the Local Government Association.

The Bill not only fails to deliver on the Government’s manifesto but is far from the reform of the business rates system that was promised and will be a damaging blow to our high streets. We have...

My Lords, last week there was a considerable majority of support in this House for an amendment tabled in my name, which enabled the Government, by regulation, to prevent the higher multiplier from being applied to NHS properties, mainly consisting of 290 of the major hospitals in England. I was...

My Lords, last week there was a considerable majority of support in this House for an amendment tabled in my name, which enabled the Government, by regulation, to prevent the higher multiplier from being applied to NHS properties, mainly consisting of 290 of the major hospitals in England. I was...

My Lords, it has been an interesting and lively debate through all its stages, covering the many aspects of the broad landscape of this Bill. I thank all who took part and supported my amendments from across the House right through to this final stage. I add my thanks to...

My Lords, it has been an interesting and lively debate through all its stages, covering the many aspects of the broad landscape of this Bill. I thank all who took part and supported my amendments from across the House right through to this final stage. I add my thanks to...

My Lords, I will say a few words about independent schools. Throughout, the Government’s position has been in essence that we have to take away—they say—some of the resources of 7% of our country’s schools to enable 93% to make improvements. State schools will gain little or nothing from Labour’s...

My Lords, I will say a few words about independent schools. Throughout, the Government’s position has been in essence that we have to take away—they say—some of the resources of 7% of our country’s schools to enable 93% to make improvements. State schools will gain little or nothing from Labour’s...

My Lords, I thank all noble Lords who took part in this short debate, as well as all those who have dedicated their time and efforts to scrutinising this Bill. I am especially thankful to the noble Baronesses, Lady Barran, Lady Pinnock and Lady Scott of Bybrook, the noble Lords,...

My Lords, I thank all noble Lords who took part in this short debate, as well as all those who have dedicated their time and efforts to scrutinising this Bill. I am especially thankful to the noble Baronesses, Lady Barran, Lady Pinnock and Lady Scott of Bybrook, the noble Lords,...

Moved by

Lord Khan of Burnley

Moved by

Lord Khan of Burnley

Moved by

Lord Khan of Burnley

Moved by

Lord Khan of Burnley

Moved by

Lord Khan of Burnley

Moved by

Lord Khan of Burnley

Moved by

Lord Khan of Burnley

Moved by

Lord Khan of Burnley