Dan Tomlinson MP: speeches

Speeches

• 28 Apr 2026 · Fuel Costs: Support for Motorists · Hansard source

  More

  I thank my hon. Friend for his representations, and for the work that he is undertaking on behalf of his constituents in a rural part of our country. We are making sure that all garages are on the new fuel finder website that the Chancellor has introduced. That should drive up competition and make it easier for the people he represents to compare the cost at the pumps in different garages nearby. It is good to hear that he has been in touch with the CMA; the Chancellor, too, has been in discussion with it about making sure that we have competition in this industry. If I can help him to get a meeting with the CMA, I will happily assist.

• 28 Apr 2026 · Fuel Costs: Support for Motorists · Hansard source

  More

  The Scottish National party has had ample opportunity in Scotland to invest in energy, to invest in energy infrastructure and to invest in the changes that we need in our economy to bring down energy bills, and when it comes to fuel duty— [Interruption.]

• 28 Apr 2026 · Fuel Costs: Support for Motorists · Hansard source

  More

  My hon. Friend is right to say that we are seeing a continued uptake of electric vehicles—we saw that in March this year. More electric vehicles were purchased in March than in any month in British history, and we can see that take-up is continuing to increase. This Government are increasing and expanding the grants for those who want to buy an electric vehicle, and we are making progress on permitted development rights, so that those who do not have easy access to charging in their driveways can have easy and cheap access to on-street charging.

• 28 Apr 2026 · Fuel Costs: Support for Motorists · Hansard source

  More

  When it comes to fuel duty, it is of course worth noting that it is lower today, in cash terms, than it has been in any year since 2009.

• 28 Apr 2026 · Fuel Costs: Support for Motorists · Hansard source

  More

  The Government have already taken action on fuel affordability at the pump. In last year’s Budget they extended the 5p per litre cap for a further five months, and they have also cancelled the increase that would have otherwise taken place in line with inflation at the start of this financial year.

• 28 Apr 2026 · Fuel Costs: Support for Motorists · Hansard source

  More

  Before the conflict in Iran started we saw inflation falling, we saw unemployment falling and we saw growth increasing by 0.5% in one month at the start of the year. That showed that our economic plan was the right plan for this country, and it is important that we stick to it rather than returning to the bad old days of the high borrowing and high interest rates that the Conservatives brought us when they had a chance to run the economy.

• 28 Apr 2026 · Retail, Hospitality and Leisure: Business Rates · Hansard source

  More

  The Government have introduced a support package worth £4.3 billion to protect rate payers across the country against the impact of the independently set new property values, whereby properties have been valued for the first time since the pandemic. We have also introduced permanently lower multipliers for eligible retail, hospitality and leisure properties worth nearly £1 billion a year, and this will benefit more than 750,000 high street businesses.

• 28 Apr 2026 · Retail, Hospitality and Leisure: Business Rates · Hansard source

  More

  Under the previous Government, the business rates multiplier—the tax rate—paid by medium-sized businesses and the very largest businesses was exactly the same. We have implemented significant reforms to the way businesses rates work so that the system supports the high street, and the tax rate paid by small high street businesses will now be 33% lower than the rate paid by the largest properties, such as online giants. Of course, the revaluation since the pandemic has had an effect, and that is why we have stepped in to provide support.

• 28 Apr 2026 · Retail, Hospitality and Leisure: Business Rates · Hansard source

  More

  Of course, the Government want to do all we can to support businesses up and down the country—small, medium and large. That is why we are working hard to put the economic stagnation we had over the last 14 years behind us. We are seeing economic growth rising—growing by 0.5% in February; we saw unemployment falling; and we were seeing Government borrowing falling as well. Those are the long-term changes we need to lay the foundations so that businesses can grow, invest and hire more people. It is disappointing that the Conservatives seem to have forgotten what we need to provide stability in our economy.

• 28 Apr 2026 · Business Property Relief: Family-owned Businesses · Hansard source

  More

  I thank my hon. Friend for his question. I am aware of the issue that he raises; I have met representatives of the sector in recent weeks to discuss it. It follows changes to case law over recent years, but it is of course an important issue that affects many businesses. I would be happy to meet my hon. Friend to discuss it.

• 28 Apr 2026 · Business Property Relief: Family-owned Businesses · Hansard source

  More

  The reforms to business property relief maintain significant relief for owners of business assets. That is beyond what is available to others and is more generous than at any time under Margaret Thatcher, for example, when the rate of relief was a maximum of 50% on all business assets, including the first £2.5 million. I do not think that Conservative Members would argue that we did not see growth in the private sector while Thatcher was in power.

• 28 Apr 2026 · Business Property Relief: Family-owned Businesses · Hansard source

  More

  I am glad that the hon. Gentleman acknowledges that while Margaret Thatcher was in power she was taxing such businesses through business property relief more than this Labour Government. We have a fair and balanced approach when it comes to making sure that we can raise revenues from the very largest businesses, including agricultural businesses, so that we can sustainably support the reduction in borrowing that this Government are bringing about.

• 27 Apr 2026 · Draft Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026 · Hansard source

  More

  I beg to move, That the Committee has considered the draft Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026. It is a pleasure to serve under your chairship, Ms Vaz. The draft regulations make provision for when vaping products must and must not bear a duty stamp, and ensure that decisions made in relation to United Kingdom representatives are subject to rights of review and appeal. They do so by setting out the stamping requirements that will apply under the vaping duty stamps scheme, and by amending the Finance Act 1994 so that relevant decisions fall within the existing review and appeal framework. The draft regulations provide part of the detailed framework needed for the administration, control and enforcement of vaping products duty and the vaping duty stamps scheme. At the 2024 Budget, the Chancellor confirmed the structure and rate of vaping products duty; the new duty will be charged at a flat rate of £2.20 per 10 ml on all vaping liquid from 1 October 2026. Vaping duty stamps are the primary compliance mechanism for the new tax, requiring every duty-paid vaping product to carry a highly secure, scannable label. These stamps provide a visible and traceable confirmation that duty has been paid, enabling His Majesty’s Revenue and Customs and other agencies to assess compliance, and strengthening enforcement in a market with high risks of illicit activity. They also give retailers and consumers confidence that the products they are purchasing are legitimate. Let me summarise the three measures in the draft regulations. First, they set out when vaping products must bear a duty stamp. Under the draft regulations, vaping products produced or imported on or after 1 October 2026 must be stamped at or before the point at which they pass an excise duty point. Products produced or imported before 1 October 2026 must be stamped by 1 April 2027. Secondly, the draft regulations set out where the duty stamp requirement does not apply. They apply exceptions for products possessed by a private individual for that individual’s own use; products to be exported from the United Kingdom; products to be shipped or carried on a ship, aircraft or train as stores; products to be used in an export shop; and products that are afforded relief from excise duty. Thirdly, the draft regulations provide for reviews and appeals in relation to United Kingdom representatives in the vaping duty stamps scheme. They achieve this by amending the Finance Act 1994, so that decisions relating to UK representatives fall within the existing statutory review and appeal framework. This means that decisions made by HMRC in relation to such representatives—those acting on behalf of overseas businesses for duty stamps purposes—can be reviewed and, where appropriate, appealed in an independent tribunal. This is an important safeguard, as the vaping duty stamps scheme expressly provides a role for UK representatives where overseas manufacturers wish to supply to the UK market. I hope that members of the Committee will join me in supporting the draft regulations.

• 27 Apr 2026 · Draft Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026 · Hansard source

  More

  I thank the Opposition spokesmen for their questions and continued scrutiny of this important new measure that the Government are introducing to support our vaping products duty. I am satisfied that the timelines are appropriate: registration opened on 1 April, giving businesses six months to apply. As I mentioned, products imported to the UK before 1 October this year will have a longer period before they are subject to enforcement. There is always a risk that increases in rates of taxation will change consumers’ behaviour.

• 27 Apr 2026 · Draft Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026 · Hansard source

  More

  I am not an expert on the differences in the health impacts, and I trust my hon. Friend’s expertise and experience in this space. However, the chief medical officer is clear that there are still health impacts, and he supports the changes we have made. It is worth highlighting that, although the vaping products duty will be introduced at the rate of £2.20 per 10 ml, we are increasing the duty on cigarettes so that the tax differential is maintained. I thank my hon. Friend for her interventions and the insight she has brought to today’s debate. On enforcement, HMRC is in the process of recruiting more than 300 new compliance officers. As the shadow Exchequer Secretary mentioned, £10 million of additional funding will be made available for Border Force. We are confident that the cost of implementing this measure will be outweighed many times over by the benefits to the Exchequer of the additional revenue it brings in. Unlike the one-off set-up costs, that additional revenue is there for the long term,. The vaping products duty will bring in £565 million by 2030. The shadow Exchequer Secretary is always right to mention the need for timely and up-to-date guidance, and I will press officials to make sure we get the guidance out as soon as we can if more clarity is required. When it comes to individual procurement decisions, I am aware of the case he mentioned. HMRC assures me that it followed robust and proper processes in that case, as it does in all procurement. The bids underwent thorough evaluation and assurance process, and we follow strict procurement rules when awarding contracts, ensuring value for money for taxpayers. As for the subject of HMRC enforcement action, we will make sure to enforce against the appropriate person or business in each relevant case. Question put and agreed to.

• 27 Apr 2026 · Draft Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026 · Hansard source

  More

  My hon. Friend makes an important point. The emergence of vapes in recent years has provided people up and down the country with a route away from smoking. That is to be welcomed. At the same time, the chief medical officer is right to highlight the risks and health impacts associated with vaping, although they may be lower than the impact of smoking cigarettes.

• 21 Apr 2026 · Draft Major Sporting Events (Income Tax Exemption) (Glasgow 2026 Commonwealth Games) Regulations 2026 · Hansard source

  More

  I spent four weeks deliberating on whether to put out that video and I deeply regret the decision to do so. As ever, the shadow Exchequer Secretary asked important and pertinent questions. He asked why the dates do not align with those of the games. That is because many athletes will not be here for those precise dates. Those involved with the sporting teams or with the relevant accreditation may come here in the previous days and weeks. The dates have been set in the usual way; it is typical practice. On the hon. Gentleman’s first question about accreditation, the Department for Culture, Media and Sport will work closely with the Commonwealth games on that, as they have done for previous sporting events, to ensure that the right people are accredited. He also asked whether HMRC will ensure that income is treated and taxed correctly and appropriately. I give the previous Government credit for making progress on closing the tax gap. We are glad to continue with that. The tax gap has fallen this year and is set to fall further over the rest of the Parliament. We will of course keep a weather eye on the activities of those coming here. The hon. Member for Torbay asked an important question about what else the Government are doing to support the Commonwealth games. Last June, we pledged to spend at least £400 million on grassroots facilities over the next four years to support those who live in close proximity to the games. I hope that those who are considering competing will not just think about whether they have to pay tax in two countries or the double taxation treaties, but will find an inducement in participating and celebrating their skills, training and hard work. Perhaps the joy of a medal will also be an inducement. Again, I thank Members for their contributions and commend the regulations to the Committee. Question put and agreed to

• 21 Apr 2026 · Draft Major Sporting Events (Income Tax Exemption) (Glasgow 2026 Commonwealth Games) Regulations 2026 · Hansard source

  More

  I thank all Members for their contributions and questions. It is fantastic that the city of my hon. Friend the Member for Glasgow East will host the Commonwealth games again. They were a great success for the country and for countries throughout the Commonwealth last time they were held in that great city. I know that it has had some difficult times lately with the fire at Glasgow Central station. I hope that this summer, we can all enjoy the best that Glasgow has to offer, including the sporting events in Glasgow East. I thank the shadow Exchequer Secretary for reminding the Committee that he stands up as a thinking man’s Al Carns.

• 21 Apr 2026 · Draft Major Sporting Events (Income Tax Exemption) (Glasgow 2026 Commonwealth Games) Regulations 2026 · Hansard source

  More

  I beg to move, That the Committee has considered the draft Major Sporting Events (Income Tax Exemption) (Glasgow 2026 Commonwealth Games) Regulations 2026. It is a pleasure to appear before you today, Sir Alec. The draft regulations provide an income tax exemption for non-UK resident competitors, officials and certain other designated individuals employed by or associated with the participating national teams and international federations, or otherwise involved with the Glasgow 2026 Commonwealth games. The Government recognise the great benefits that all sport—including sport at the highest level—brings to this country. International tournaments inspire the next generation of athletes, bring together communities and boost the economy. I am sure that members of the Committee will be aware of the Government’s commitment to making the UK an attractive location to host world-class sporting events. Successive Governments have provided income tax exemptions for hosting major sporting events, such as the 2022 Birmingham Commonwealth games, the 2023 Women’s Finalissima, the 2024 UEFA champions league final and the 2024 world athletics indoor championships. I should point out that tax exemptions of this type are reserved for only the most exceptional events. I am hopeful—indeed, confident—that the Committee will agree that this event meets that criterion. The exemption covers income directly related to participating in the Glasgow 2026 Commonwealth games as well as income arising in relation to services and duties performed specifically for the event. Being exposed to taxes in two countries is administratively complex and consideration would also have to be given to matters such as withholding taxes, completing self-assessment tax returns and the relevant double taxation treaties. The income tax exemptions for the Glasgow 2026 Commonwealth games further support the Government’s commitment to make the UK a global destination for world-class sport. I commend the regulations to the Committee.

• 18 Mar 2026 · Fuel Duty · Hansard source

  More

  I thank hon. Members for their contributions throughout the debate. I thank the hon. Member for Mid Buckinghamshire (Greg Smith) in particular for his winding-up, as well as the Tory Whips for giving me the opportunity to remind the House of his support for Liz Truss as PM. My Parliamentary Private Secretary, my hon. Friend the Member for Hastings and Rye (Helena Dollimore), has just passed me the 10 reasons the hon. Gentleman set out for supporting Liz Truss for PM—I do not know whether that is something he now regrets. I will turn to the serious matter at hand. We are debating this issue at a time of significant international uncertainty. As the House is aware, we are now in our third week of the conflict in Iran and across the middle east. As the Prime Minister has made clear, our priority will always be the national interest through protecting British nationals and supporting our allies. This Government recognise that the conflict is not just a matter of foreign policy, and that it also has direct consequences for individuals and families here in the UK. Movements in global energy markets are likely to put upward pressure on inflation, and the longer this conflict continues, the greater the risk it poses to both economic stability and the cost of living in the UK. That is why the Government are clear that rapid de-escalation remains the best way to protect people from further fuel price increases. We are working with our international partners to support efforts to secure key energy routes and guarantee the security of vessels passing through the strait of Hormuz. We are also supporting a co-ordinated release of collective International Energy Agency oil reserves, the release of which has helped to stabilise international oil markets.

• 18 Mar 2026 · Fuel Duty · Hansard source

  More

  indicated assent .

• 18 Mar 2026 · Fuel Duty · Hansard source

  More

  I will come on to talk about fuel duty; I was just setting out the context at the opening of my speech. The Government’s approach is to focus squarely on the British national interest and the economic interests of British households. The Opposition have clearly taken a different approach, choosing instead at times to egg on military action, focusing more on posturing and trying to get one up on the Government than on looking after our own at home and abroad.

• 18 Mar 2026 · Fuel Duty · Hansard source

  More

  The EVED charge is on electric cars because they do not pay fuel duty. Petrol cars do pay fuel duty, which, because it is on a litre of petrol, is a charge that is determined by how much someone drives. The hon. Member for Brighton Pavilion (Siân Berry) made some good points about public transport. I congratulate her on getting through the speech after the very large number of interventions that she had to respond to—and she responded to them well. I point out that this Government are introducing the first rail fares freeze in 30 years and that we are investing £38 million to roll out 319 new zero emission buses across England—lots of good things. As ever, decisions on taxation will be taken at the appropriate time, based on the best evidence and with careful regard to the public finances. The Government will continue to take the right decisions, protecting the public finances and supporting families with the cost of living. The previous Government left us with the worst living standards stagnation in memory. A Reform Government would crash the economy just like Liz Truss did, with wild unfunded promises. The Greens would push up energy bills by blocking clean power. This Government reject the chaos offered by Opposition parties. We have an economic plan that is the right one for Britain. Our plan means that we are more prepared for this shock than otherwise, with borrowing falling by 1% of GDP last year, our power supply now less reliant on the gas rollercoaster, living standards rising, inflation falling, and the big and right decision to take £117 off annual energy bills in April yet to come. It is the right plan, and this Government will stick to it for the good of the British people and this great country that we all serve. Question put (Standing Order No. 31(2)), That the original words stand part of the Question.

• 18 Mar 2026 · Fuel Duty · Hansard source

  More

  My hon. Friend is right: the Opposition are totally on the wrong side of common-sense public opinion in this country. On the most important of tests, they have failed. He is also right to point out that the fuel duty increase is pencilled in for September, as the Chancellor set out in last year’s Budget. I think it is worth reminding the House that fuel duty right now is lower than it was in 12 of the 14 years of the Conservative Government. In 2010, 2011, 2012 and all the way up to 2022, fuel duty was higher than it is now. In the 2025 Budget, we extended the temporary 5p per litre cut in fuel duty until the end of August this year, and we cancelled the inflation-linked increase that had been planned for 2026-27. Taken together with decisions made since the 2024 Budget, the Government’s fuel duty freeze will save the average motorist more than £90 compared with the plans that we inherited. Conservative Members, who have made contributions in this debate, stood in the July 2024 general election on spending plans that would have had fuel duty increase by 5p— [Interruption.] Yes, it is true. Unless the Conservatives are disowning the official forecasts that were published before the general election and the manifesto on which they stood—which, by the way, did not mention plans for fuel duty—I think we are again discovering that there were further black holes in the Conservatives’ spending plans. Their plans, which were set out in the official forecast in the run-up to the general election, said that fuel duty would increase by 5p last year—by RPI last year—and then by RPI again this year. We have instead chosen to freeze fuel duty both last year and this year and to maintain the 5p cut until September of this year. The Liberal Democrat spokesperson, the hon. Member for Westmorland and Lonsdale (Tim Farron), and other Members made very important points about the impact of fuel price increases on those in rural communities. He will be aware, as I believe it applies to his constituency and to some of the others mentioned today, of the rural fuel duty relief scheme, which does provide a reduction to motorists in those parts of the country that are more rural. As I said in a Westminster Hall debate, which some in this Chamber attended, I am always happy to receive representations on whether that scheme should be widened. The hon. Member for Gordon and Buchan (Harriet Cross) asked about the electric vehicle excise duty change that will be introduced in the coming years, and whether it will be extended. No, it will not. The plan is as set out at the Budget last year. Government Members think that it is fair that all vehicles that contribute to the wear and tear on our roads should also contribute towards the repair costs and to the public finances, and they will do so at a lower rate of 3p rather than 6p, which was the average amount paid by those who pay fuel duty.

• 11 Mar 2026 · Finance (No. 2) Bill: Ways and Means (Amendment of Power to Make Further Provision Relating to Abolition of Lifetime Allowance Charge) · Hansard source

  More

  I thank the hon. Member for Aberdeen North (Kirsty Blackman) for her remarks, as well as for her scrutiny of this process, which I appreciate no matter where it comes from. The hon. Member is right to flag that this is not the typical process. For future Finance Bills, I will—if I am in my position—endeavour to ensure that Ways and Means motions are not brought at this late stage. She is also right to point out that this debate—although I do not believe that there are any other bobbers—and any debate on the subsequent motion could go on for 45 minutes, and that discussions may ensue. I would be happy to consider the process. This technical amendment allows for the introduction of regulations required as part of the abolition of the lifetime allowance, in order to have a retrospective effect going back to the point when the lifetime allowance was originally abolished. That ensures that the changes we are making operate as intended. It is a small and technical measure, but I take the hon. Member’s point that it adds a new part to the Bill and means that a new resolution has been brought forward. I hope that—notwithstanding the valid points raised by the hon. Member—Members will understand that position, and I commend the motion to the House. Question put and agreed to. Finance (No.2) Bill: Ways and Means (Offshore income gains) Motion made, and Question proposed (Standing Order No. 52(1)(b)), That provision (including provision having effect for the tax year 2025-26) may be made revoking— (a) paragraphs (2) to (5) of regulation 20 of the Offshore Funds (Tax) Regulations 2009, and (b) paragraphs (4) to (6) of regulation 21 of those Regulations.— (Dan Tomlinson.) Question agreed to.