My honourable friend the Exchequer Secretary to the Treasury (Dan Tomlinson) has today made the following Written Ministerial Statement.

Today the government sets out further reforms to simplify and modernise the tax and customs system, building on the commitment first made in the HMRC Transformation Roadmap published in July 2025 and...

My honourable friend the Exchequer Secretary to the Treasury (Dan Tomlinson) has today made the following Written Ministerial Statement.

Today the government sets out further reforms to simplify and modernise the tax and customs system, building on the commitment first made in the HMRC Transformation Roadmap published in July 2025 and...

Today the government sets out further reforms to simplify and modernise the tax and customs system, building on the commitment first made in the HMRC Transformation Roadmap published in July 2025 and confirmed at Budget 2025.

The measures announced today simplify rules, improve taxpayer guidance, and ensure more taxpayers can...

Today the government sets out further reforms to simplify and modernise the tax and customs system, building on the commitment first made in the HMRC Transformation Roadmap published in July 2025 and confirmed at Budget 2025.

The measures announced today simplify rules, improve taxpayer guidance, and ensure more taxpayers can...

Lords report stage first day. Amendment 8 disagreed to on division (86 to 167). Amendments 9 and 14 agreed to. (Part 2 of 2).

Lords report stage first day. Amendment 8 disagreed to on division (86 to 167). Amendments 9 and 14 agreed to. (Part 2 of 2).

Moved by

Lord Sharpe of Epsom

8: Clause 1, page 1, line 12, at end insert—

“(2A) The Secretary of State may not make regulations under subsection (2) that will disadvantage the United Kingdom or its trade under—

(a) the Comprehensive and Progressive Agreement for Trans-Pacific Partnership,

(b) the Japan Economic Comprehensive Partnership Agreement,

(c) the...

Moved by

Lord Sharpe of Epsom

8: Clause 1, page 1, line 12, at end insert—

“(2A) The Secretary of State may not make regulations under subsection (2) that will disadvantage the United Kingdom or its trade under—

(a) the Comprehensive and Progressive Agreement for Trans-Pacific Partnership,

(b) the Japan Economic Comprehensive Partnership Agreement,

(c) the...

My Lords, Amendment 8 is a vital safeguard to ensure that the UK’s regulatory decisions do not inadvertently disadvantage our trade relationships with some of the world’s most dynamic economies. The global economic balance is shifting. Others have alluded to the statistics in previous debates, but they are very straightforward...

My Lords, Amendment 8 is a vital safeguard to ensure that the UK’s regulatory decisions do not inadvertently disadvantage our trade relationships with some of the world’s most dynamic economies. The global economic balance is shifting. Others have alluded to the statistics in previous debates, but they are very straightforward...

My Lords, I will speak to Amendments 8 and 64 in the name of the noble Lord, Lord Sharpe. We are playing on a similar set of variations that we have already played on in several groups. These two amendments are intended to impose additional restrictions on the implementation of...

My Lords, I will speak to Amendments 8 and 64 in the name of the noble Lord, Lord Sharpe. We are playing on a similar set of variations that we have already played on in several groups. These two amendments are intended to impose additional restrictions on the implementation of...

My Lords, I thank all noble Lords for their contributions to this debate. The UK Government remain firmly committed to maintaining and enhancing our international trade relationships, ensuring that the UK remains an attractive and competitive trading partner and creating opportunities for UK businesses.

This is an enabling Bill; it does...

My Lords, I thank all noble Lords for their contributions to this debate. The UK Government remain firmly committed to maintaining and enhancing our international trade relationships, ensuring that the UK remains an attractive and competitive trading partner and creating opportunities for UK businesses.

This is an enabling Bill; it does...

I thank both noble Lords for their responses. I will answer some of the specific questions asked by the noble Lord, Lord Fox. First, I am very grateful for him calling me a Minister on more than one occasion; I would that were the case.

I thank both noble Lords for their responses. I will answer some of the specific questions asked by the noble Lord, Lord Fox. First, I am very grateful for him calling me a Minister on more than one occasion; I would that were the case.

It is Stockholm syndrome.

It is Stockholm syndrome.

Secondly, I point out that the amendment does not prevent; it just says that it should not “disadvantage”. That is not mere semantics but a very substantive point which, I would argue, invalidates the noble Lord’s arguments.

To both noble Lords I would say that the reason I chose the agri-food...

Secondly, I point out that the amendment does not prevent; it just says that it should not “disadvantage”. That is not mere semantics but a very substantive point which, I would argue, invalidates the noble Lord’s arguments.

To both noble Lords I would say that the reason I chose the agri-food...

Moved by

Lord Fox

9: Clause 1, page 1, line 21, at end insert—

“(4A) The Secretary of State must publish a statement setting out how they expect to identify and assess risks presented by products for the purposes of this section.

(4B) A statement published under subsection (4A) may be amended or replaced...

Moved by

Lord Fox

9: Clause 1, page 1, line 21, at end insert—

“(4A) The Secretary of State must publish a statement setting out how they expect to identify and assess risks presented by products for the purposes of this section.

(4B) A statement published under subsection (4A) may be amended or replaced...

Moved by

Lord Holmes of Richmond

10: Clause 1, page 2, line 6, at end insert “, and includes production reliant on software or artificial intelligence.”

Moved by

Lord Holmes of Richmond

10: Clause 1, page 2, line 6, at end insert “, and includes production reliant on software or artificial intelligence.”

My Lords, I shall speak also to Amendments 27, 34 to 37 and 40, also in my name. In a Bill that is completely absent of AI and silent on technology, how fortunate it is that we have a group of amendments dedicated almost exclusively to the subject of artificial...

My Lords, I shall speak also to Amendments 27, 34 to 37 and 40, also in my name. In a Bill that is completely absent of AI and silent on technology, how fortunate it is that we have a group of amendments dedicated almost exclusively to the subject of artificial...

My Lords, I will speak to Amendments 34, 35, 36 and 37, in the name of my noble friend Lord Holmes, and Amendment 43, in the name of my noble friend Lord Sharpe. I draw noble Lords’ attention to the fact that I am not doing so from the Front...

My Lords, I will speak to Amendments 34, 35, 36 and 37, in the name of my noble friend Lord Holmes, and Amendment 43, in the name of my noble friend Lord Sharpe. I draw noble Lords’ attention to the fact that I am not doing so from the Front...

My Lords, briefly, I thank the noble Lord, Lord Holmes, for bringing this up. It was a good idea to have these amendments, and clearly the issue comes in two different parts.

I was happy to vote for the amendment in the name of the noble Baroness, Lady Kidron. The issue...

My Lords, briefly, I thank the noble Lord, Lord Holmes, for bringing this up. It was a good idea to have these amendments, and clearly the issue comes in two different parts.

I was happy to vote for the amendment in the name of the noble Baroness, Lady Kidron. The issue...

That was an interesting, if brief, debate. Before speaking to my amendment, I thank my noble friend Lord Holmes for his important amendments. As has been pointed out, Amendment 37 deals with the concept of “inclusive by design”, which is obviously vital in creating products that cater for everyone. It...

That was an interesting, if brief, debate. Before speaking to my amendment, I thank my noble friend Lord Holmes for his important amendments. As has been pointed out, Amendment 37 deals with the concept of “inclusive by design”, which is obviously vital in creating products that cater for everyone. It...

My Lords, although it has been a short debate it has been a very interesting one that covered areas much wider than the Bill encompasses, but we do take very careful note of the points being raised.

I say to the noble Lord, Lord Holmes, that I very much take his...

My Lords, although it has been a short debate it has been a very interesting one that covered areas much wider than the Bill encompasses, but we do take very careful note of the points being raised.

I say to the noble Lord, Lord Holmes, that I very much take his...

My Lords, I thank all noble Lords who have taken part in this short debate. I fear I might have got the noble Lord, Lord Fox, more on side if I talked about AI lawn-mowers, but perhaps that is for another evening. I thank the Minister for his response and...

My Lords, I thank all noble Lords who have taken part in this short debate. I fear I might have got the noble Lord, Lord Fox, more on side if I talked about AI lawn-mowers, but perhaps that is for another evening. I thank the Minister for his response and...

Moved by

Lord Leong

14: Clause 2, page 2, line 28, at end insert—

“(aa) the installation of products;”

Member’s explanatory statement

This amendment clarifies that product regulations may include requirements relating to the installation of products.

Moved by

Lord Leong

14: Clause 2, page 2, line 28, at end insert—

“(aa) the installation of products;”

Member’s explanatory statement

This amendment clarifies that product regulations may include requirements relating to the installation of products.

My Lords, I will try to be brief on this set of government amendments, as outlined in the Marshalled List. They are largely intended to ensure absolute clarity and that the Bill covers a number of matters raised by noble Lords in Committee. Amendments 14 and 17 make clear that...

My Lords, I will try to be brief on this set of government amendments, as outlined in the Marshalled List. They are largely intended to ensure absolute clarity and that the Bill covers a number of matters raised by noble Lords in Committee. Amendments 14 and 17 make clear that...