First elected: 8th June 2017
Speeches made during Parliamentary debates are recorded in Hansard. For ease of browsing we have grouped debates into individual, departmental and legislative categories.
e-Petitions are administered by Parliament and allow members of the public to express support for a particular issue.
If an e-petition reaches 10,000 signatures the Government will issue a written response.
If an e-petition reaches 100,000 signatures the petition becomes eligible for a Parliamentary debate (usually Monday 4.30pm in Westminster Hall).
These initiatives were driven by Ben Lake, and are more likely to reflect personal policy preferences.
MPs who are act as Ministers or Shadow Ministers are generally restricted from performing Commons initiatives other than Urgent Questions.
Ben Lake has not been granted any Adjournment Debates
A Bill to require the Secretary of State to report to Parliament on the merits of devolving management and administration of the money allocated to Wales via the Shared Prosperity Fund to the Welsh Government.
The Bill failed to complete its passage through Parliament before the end of the session. This means the Bill will make no further progress. A Bill to make provision about access by customers, in particular those in rural areas, to banking services; to make provision for community banking hubs; to review access to banking services through the Post Office network; and for connected purposes.
Police (declaration) Bill 2023-24
Sponsor - Tonia Antoniazzi (Lab)
Mortgages (Switching) Bill 2023-24
Sponsor - Martin Docherty-Hughes (SNP)
Universal Jurisdiction (Extension) Bill 2022-23
Sponsor - Brendan O'Hara (SNP)
Tax Reform Commission Bill 2022-23
Sponsor - Liz Saville Roberts (PC)
Markets and market traders (review of support) Bill 2022-23
Sponsor - Simon Baynes (Con)
Immigration and Nationality Fees (Exemption for NHS Clinical Staff) Bill 2022-23
Sponsor - Rob Roberts (Ind)
Elected Representatives (Prohibition of Deception) Bill 2022-23
Sponsor - Liz Saville Roberts (PC)
Clean Air Bill 2022-23
Sponsor - Geraint Davies (Ind)
Banking and postal services (rural areas) Bill 2022-23
Sponsor - Drew Hendry (SNP)
Asbestos (national register) Bill 2022-23
Sponsor - Andrew Percy (Con)
Renewable Liquid Heating Fuel Bill 2022-23
Sponsor - George Eustice (Con)
Seals (Protection) Bill 2021-22
Sponsor - Tracey Crouch (Con)
Plastics (Wet Wipes) Bill 2021-22
Sponsor - Fleur Anderson (Lab)
Energy Pricing (Off Gas Grid Households) Bill 2021-22
Sponsor - Drew Hendry (SNP)
Co-operatives (Employee Company Ownership) Bill 2021-22
Sponsor - Christina Rees (LAB)
Trade Agreements (Exclusion of National Health Services) Bill 2019-21
Sponsor - Peter Grant (SNP)
Problem Drug Use Bill 2019-21
Sponsor - Tommy Sheppard (SNP)
Essay Mills (Prohibition) Bill 2019-21
Sponsor - Chris Skidmore (Con)
Internet Access Bill 2019-21
Sponsor - Darren Jones (Lab)
Driving Offences (Amendment) Bill 2019-21
Sponsor - Gerald Jones (Lab)
Jet Skis (Licensing) Bill 2019-21
Sponsor - Hywel Williams (PC)
Local Electricity Bill 2019-21
Sponsor - Peter Aldous (Con)
Co-operative and Community Benefit Societies (Environmentally Sustainable Investment) Bill 2019-21
Sponsor - Anna McMorrin (Lab)
Public Expenditure and Taxation (Advisory Body) Bill 2017-19
Sponsor - Jonathan Edwards (Ind)
Plastic Pollution (No. 2) Bill 2017-19
Sponsor - Alistair Carmichael (LD)
Parental Leave (Premature and Sick Babies) Bill 2017-19
Sponsor - David Linden (SNP)
Animals (Recognition of Sentience) Bill 2017-19
Sponsor - Kerry McCarthy (Lab)
Plastic Pollution Bill 2017-19
Sponsor - Alistair Carmichael (LD)
Packaging (Extended Producer Responsibility) Bill 2017-19
Sponsor - Anna McMorrin (Lab)
Green Deal (Conduct of Home Energy and Lifestyle Management Ltd) Bill 2017-19
Sponsor - Alan Brown (SNP)
Automatic Travel Compensation Bill 2017-19
Sponsor - Huw Merriman (Con)
European Union (Withdrawal) (No. 4) Bill 2017-19
Sponsor - Yvette Cooper (Lab)
European Union Withdrawal (Evaluation of Effects on Health and Social Care Sectors) Bill 2017-19
Sponsor - Brendan O'Hara (SNP)
Unsolicited Calls (Prevention) Bill 2017-19
Sponsor - Stephen Kerr (Con)
Banking and Post Office Services (Rural Areas and Small Communities) Bill 2017-19
Sponsor - Luke Graham (Con)
Cold Weather Payments Bill 2017-19
Sponsor - Hywel Williams (PC)
Voyeurism (Offences) Bill 2017-19
Sponsor - Wera Hobhouse (LD)
Courts (Abuse of Process) Bill 2017-19
Sponsor - Liz Saville Roberts (PC)
The information requested falls under the remit of the UK Statistics Authority.
A response to the Hon gentleman’s Parliamentary Questions of 13th January is attached.
The information requested falls under the remit of the UK Statistics Authority.
A response to the Hon gentleman’s Parliamentary Questions of 13th January is attached.
The information requested falls under the remit of the UK Statistics Authority.
A response to the Hon gentleman’s Parliamentary Questions of 13th January is attached.
The information requested falls under the remit of the UK Statistics Authority.
A response to the Hon gentleman’s Parliamentary Questions of 13th January is attached.
Details of Ministers’ meetings with external individuals and organisations are published quarterly in arrears on GOV.UK
The Government published a consultation on Copyright and AI in December 2024.
Through this consultation, the Government aims to ensure that right holders in the creative industries can control and be remunerated for the use of their work, while supporting the development of world-leading AI models in the UK.
The Government recognises that this is a complex area and welcomes all views and evidence to help shape its thinking.
The consultation closes on 25 February.
We are committed to building an AI sector that can scale and win globally, ensuring global AI companies want to call the UK home, and boosting the responsible adoption of AI across all parts of the economy.
The plan sets out our intention to deliver growth across the entire UK via collaboration with devolved and local governments, regional businesses and trade bodies to devise strategies best suited to the context of these regions. I have spoken with ministers from all the Devolved Administrations about the Action Plan, emphasising how important it is for the whole of the UK to benefit.
The AI Opportunities Action Plan government response commits to working with Skills England, as well as devolved and local governments, to assess the country’s AI and digital skills. This will expand education pathways into AI, ensure lifelong skills programmes are prepared for AI, and identify AI adoption opportunities to drive growth.
The Secretary of State engaged with all devolved administrations and key departments on the Action Plan. Skills England will collaborate with devolved administrations to boost growth and spread opportunities across the UK, addressing challenges within the UK skills system and establishing cross-border linkages to facilitate investment in skills.
The AI Opportunities Action Plan will ensure the UK builds a strong and diverse talent pipeline, realising AI benefits across all UK nations.
Skills England will build highly trained workforces to meet national, regional and local skills needs of the next decade. Skills England will collaborate with devolved administrations, regional partners, the Ministry for Housing, Communities and Local Government, and the Department for Education, aligning with devolution agreements and the Government’s commitment to simplify and devolve adult skills funding to Combined Authorities. Cross-UK collaboration will spread best practices and equip the four nations in boosting growth and spreading opportunity.
The Gambling Survey for Great Britain (GSGB) collects data from its respondents on the gambling activities they participate in and the types of consequences they experience. Rates of gambling harm, measured by the Problem Gambling Severity Index (PGSI), are reported by type of gambling activity (such as lotteries or betting), rather than by supplier (such as external lottery manager or bookmaker).
The PGSI nonetheless captures a range of harms experienced among those who gamble. The GSGB 2023 annual report found that 4.7% of respondents who had participated in society lotteries had a PGSI score of 8+ (representing ‘problem gambling’ by which a person will have experienced adverse consequences from gambling and may have lost control of their behaviour.) This captures society lotteries run by charities themselves and through external lottery managers. The equivalent rate for other gambling providers varies significantly, from 4.2% to 41.2%.
The department is in the process of setting up the new Visitor Economy Council and will share details of the membership as soon as possible when it is confirmed.
The Secretary of State has spoken to his Welsh counterpart on a range of issues.
The Government recognises the distress livestock worrying can cause animals and their keepers. We are considering the most effective ways to deliver our commitments in this area to ensure that livestock are suitably protected. We will set out next steps in due course.
Defra does not collect its own data on the cost of dog attacks on farm animals to farmers. However, the National Farmers’ Union approximates that UK farm animals worth an estimated £2.4million were severely injured or killed by dogs in 2023.
The Government recognises the distress livestock worrying can cause animals and their keepers. We are considering the most effective ways to deliver our commitments in this area to ensure that livestock are suitably protected.
The Government recognises the distress livestock worrying can cause animals and their keepers.
We are considering the most effective ways to deliver our commitments in this area to ensure that livestock are suitably protected. We will set out next steps in due course.
The Government recognises the distress livestock worrying can cause animals and their keepers.
We are considering the most effective ways to deliver our commitments in this area to ensure that livestock are suitably protected. We will set out next steps in due course.
The Department and industry are jointly investing up to £43.5 million to upgrade truckstops across England. This is on top of up to £26 million joint investment by National Highways and industry in lorry parking facilities along the strategic roads network.
This investment is supporting operators across 30 counties in England to improve security, toilets, showers and refreshment facilities and increase lorry parking spaces.
To improve working conditions for HGV drivers, the Department and industry are jointly investing up to £43.5 million to upgrade truckstops across England. This is on top of up to £26 million joint investment by National Highways and industry in lorry parking facilities along the strategic roads network. This funding is supporting operators across 30 counties in England to improve security, showers and refreshment facilities and increase lorry parking spaces.
In addition, the Department has been working with the insurance and road haulage trade associations to raise awareness of fleet insurance policies that can provide cover for newly qualified drivers without higher premiums.
To support drivers in returning to the sector, the Driver and Vehicle Standards Agency has introduced more flexible Driver Certificate of Professional Competence (CPC) requirements for those driving in the UK. The requirement removes the need to complete 35 hours of training prior to a return to driving and replaces it with a 7-hour ‘return to driving’ training module, and a requirement to complete the 28 hours of other CPC training within 12 months.
The Department for Transport is also a strong supporter of the Generation Logistics campaign. Led by the industry, this initiative aims to raise awareness and enhance perceptions of careers in logistics, particularly among young people and underrepresented groups.
Child Maintenance Service (CMS) did not capture the data requested on proportion of (a) Paying Parents and (b) Receiving Parents using the Child Maintenance Service who disclosed domestic abuse in 2023-24. Therefore, this information is not readily available to provide. To extract this data would involve the manual review of all CMS cases, at a significant cost to the department and taxpayer.
The Department is assessing how it can provide statistics on domestic abuse now the application fee exemption statistics are no longer published. The Department's Chief Statistician will oversee the development of these statistics to make sure they meet the Code of Practice for Statistics.
The Child Maintenance Service takes the issue of domestic abuse extremely seriously and is committed to ensuring victims of abuse get the help and support they need to access and use the service safely and securely.
CMS caseworkers are provided with domestic abuse training to ensure they understand, recognise and respond safely and appropriately to customers who are experiencing domestic abuse, or are survivors of domestic abuse. In July 2024, the training was updated with input from external stakeholders, and covers different types of abuse, including economic, post-separation, coercive and controlling behaviour.
Specialist Case Team is one of the measures CMS have introduced to manage cases with the most challenging or complex domestic abuse concerns. This has minimised the need for parents to recount their history of domestic abuse and caseworkers to deliver support to some of the most vulnerable customers.
As of February 2025, the volume of cases in the Specialist Case Team was 301, this equates to 0.04% of CMS total customer caseload.
We don’t measure or report Fraud and Error statistics at a regional level. Our benefit review sample sizes are not large enough to support this level of detail measure or report Fraud and Error statistics at a regional level.
The Department has been conducting a review of the child maintenance calculation to make sure it is fit for purpose and reflects today’s social trends. The review will also consider the treatment of unearned income and assets within the automatic calculation.
Unearned income and assets can still be captured through the current variation process up until changes are introduced.
The Government is monitoring the impact of the death certification reforms, including the Medical Certificate of Cause of Death Regulations 2024, which came into legal effect on 9 September 2024. The median time taken to register a death since the introduction of the reforms in England and Wales has typically been eight days. This figure is for all deaths, as it includes those certified by a doctor and those investigated by a coroner. The median time taken to register a death varies depending on the type of certification. Deaths certified by a doctor, that comprise approximately 80% of deaths registered each week, have typically had a median time to registration of seven days. It’s important to note that the medical examiner system was active on a non-statutory basis before the introduction of the statutory system on 9 September 2024, and this makes direct before and after comparisons challenging to draw conclusions from.
The core purposes of the death certification reforms are to introduce scrutiny of the cause of death to detect and deter malpractice, to improve reporting, and crucially to put the bereaved at the centre of the process by offering a conversation with the medical examiner about the cause of death. The expectation on doctors and medical examiners is clear, that they should complete certification as quickly and efficiently as possible, and the Department is working with all stakeholders to make sure this is the case.
The adequacy of medicine margin that pharmacies are allowed to retain, with medicine margin being the difference between how much pharmacies are reimbursed and how much pharmacies were charged by suppliers, is currently being considered as part of the wider funding for the Community Pharmacy Contractual Framework.
The Department undertakes a quarterly assessment of the adequacy of drug prices paid to community pharmacies through the medicine margin survey. The survey samples independent pharmacy contractors’ sales invoices for the medicines they dispense, and compares the amount paid with the amount reimbursed by the National Health Service. This has found that more than the amount agreed as part of the Community Pharmacy Contractual Framework has been delivered in total across the previous four financial years. Suppliers of appliances can optionally apply for an annual price increase on the NHS Drug Tariff. Fees in the tariff are routinely reviewed and updated when appropriate.
Medicine costs are considered as part of ongoing broader assessments of the financial health of the sector. However, if the selling price of a product goes above the reimbursement price in a given month, pharmacy contractors can request an increase to the reimbursement price from the Department via Community Pharmacy England. Where an increase is granted, this new price is known as a concessionary price. This ensures that that the reimbursement prices set are reflective of real time market selling prices, and means that pharmacy contractors are paid fairly for the medicines they dispense.
The Department undertakes a quarterly assessment of the adequacy of drug prices paid to community pharmacies through the medicine margin survey. The survey samples independent pharmacy contractors’ sales invoices for the medicines they dispense, and compares the amount paid with the amount reimbursed by the National Health Service. This has found that more than the amount agreed as part of the Community Pharmacy Contractual Framework has been delivered in total across the previous four financial years. Suppliers of appliances can optionally apply for an annual price increase on the NHS Drug Tariff. Fees in the tariff are routinely reviewed and updated when appropriate.
Medicine costs are considered as part of ongoing broader assessments of the financial health of the sector. However, if the selling price of a product goes above the reimbursement price in a given month, pharmacy contractors can request an increase to the reimbursement price from the Department via Community Pharmacy England. Where an increase is granted, this new price is known as a concessionary price. This ensures that that the reimbursement prices set are reflective of real time market selling prices, and means that pharmacy contractors are paid fairly for the medicines they dispense.
The Department undertakes a quarterly assessment of the adequacy of drug prices paid to community pharmacies through the medicine margin survey. The survey samples independent pharmacy contractors’ sales invoices for the medicines they dispense, and compares the amount paid with the amount reimbursed by the National Health Service. This has found that more than the amount agreed as part of the Community Pharmacy Contractual Framework has been delivered in total across the previous four financial years. Suppliers of appliances can optionally apply for an annual price increase on the NHS Drug Tariff. Fees in the tariff are routinely reviewed and updated when appropriate.
Medicine costs are considered as part of ongoing broader assessments of the financial health of the sector. However, if the selling price of a product goes above the reimbursement price in a given month, pharmacy contractors can request an increase to the reimbursement price from the Department via Community Pharmacy England. Where an increase is granted, this new price is known as a concessionary price. This ensures that that the reimbursement prices set are reflective of real time market selling prices, and means that pharmacy contractors are paid fairly for the medicines they dispense.
We have always been clear that a ceasefire is just the first step towards a lasting solution to this crisis. We must build confidence on all sides that helps sustain a ceasefire and move it into a lasting peace. This government is fully committed to international law and continues to press the Israeli government on issues of international law compliance. This government has suspended relevant export licences to Israel for use in military operations in the Gaza conflict, following a review of Israel's compliance and commitment to International Humanitarian Law (IHL), which concluded that there was a clear risk they might be used to commit or facilitate serious violations of IHL. Separately, this government respects the independence of the International Court of Justice. We continue to consider the Court's Advisory Opinion on Israel's occupation of the Occupied Palestinian Territories (OPTs) carefully. We are of the clear view that Israel should bring an end to its presence in the OPTs as rapidly as possible - but this must be done in a way that creates the conditions for negotiations towards the two-state solution.
The UK has been clear that it is in no one's interest for further conflict and instability to spread in the West Bank. The risk of instability is serious and the need for de-escalation urgent. We continue to call on Israeli authorities to exercise restraint, adhere to international law, and clamp down on the actions of those who seek to inflame tensions.
The Government is completely committed to ratification of the Agreement under the United Nations Convention on the Law of the Sea on the Conservation and Sustainable Use of Marine Biological Diversity of Areas Beyond National Jurisdiction (BBNJ Agreement, also known as the "High Seas Treaty" or "Global Ocean Treaty"), which is in line with our determination to reinvigorate the UK's wider international leadership on climate and nature. Work is in hand on the measures needed to implement the detailed and complex provisions of the Agreement before the UK can ratify.
We fully recognise how seriously the Turkish Government takes the Gülen movement which they proscribe as a terrorist organisation. We consistently encourage Turkey to uphold the rule of law. The UK Government believes that all legal cases should be treated in accordance with international human rights standards, including the right to a fair trial and access to lawyers. Our Embassy in Ankara regularly engages with political parties, civil society organisations and diplomatic counterparts on this issue.
We are concerned by the reports that Dr. Mohammed Hamouda was detained by the Israeli authorities on 6 November. I raised his case with the Israeli Ambassador on 18 November and FCDO officials have been following up the case since then. Whilst we do not comment on specific non-UK national cases, the government does raise International Humanitarian Law compliance regularly with Israel. Medical staff must be allowed to carry out their work unimpeded, and to travel around Gaza as needed.
It is unacceptable that over 1000 health workers have reportedly been killed since 7 October 2023. Israel must do more to protect civilians and those working to support those in such desperate need. The UK has raised protection of civilians and the destruction of health infrastructure repeatedly with the Israeli government, including on 5 November when I underlined our grave concern to Israel's Ambassador about repeated strikes on Kamal Adwan hospital. This government is clear that International Humanitarian Law must be upheld, and civilians protected. The UK is fully committed to international law and fully respects the independence of the International Court of Justice and of the International Criminal Court. We have suspended relevant export licences to Israel following a review that concluded there is a clear risk that UK export items might be used to commit or facilitate serious violations of International Humanitarian Law.
The UK's position on settlements is clear. They are illegal under international law, present an obstacle to peace and threaten the physical viability of a two-state solution. To date, we have sanctioned eight individuals responsible for inciting and perpetrating human rights abuses against Palestinian communities in the West Bank. We have also designated two groups known to have supported, incited and promoted violence against these communities. We do not comment on future sanctions.
As the Minister for Development reiterated in the House on 29 October, we expect UNRWA to uphold the highest standards of neutrality. We are providing £1 million of the UK's funding support for UNRWA to implement the recommendations of Catherine Colonna's Independent Review of Mechanisms and Procedures to Ensure Adherence by UNRWA to the Humanitarian Principle of Neutrality. Separately, a Memorandum of Understanding governs UK financial support to UNRWA. We continue to monitor UNRWA's activity through due diligence and annual assessments.
The UK supports UN-led efforts to reach a just, lasting and mutually acceptable political solution, based on compromise, which will provide for the self-determination of the people of Western Sahara. The UK continues to support the UN-led efforts and the work of Staffan de Mistura as Personal Envoy of the UN Secretary-General for Western Sahara, who I met with on 18 September. Officials regularly discuss Western Sahara with international partners, and we continue to encourage constructive engagement with the political process.
We are clear that International Humanitarian Law and the rules-based order must be upheld, and civilians protected. From the Prime Minister down, we have repeatedly urged Israel to improve aid access, minimise civilian casualties and engage seriously with negotiations for a ceasefire deal.
Given the grave concerns about the conduct and consequences of the war in Gaza for civilians, on day one in office, the Foreign Secretary commissioned a thorough review into Israel's compliance with International Humanitarian Law. The review concluded that there is a clear risk that some items might be used to commit or facilitate a serious violation of International Humanitarian Law (IHL) as part of Israel's military operations in Gaza, and - in line with domestic legislation - suspended these exports. The Foreign Secretary set out this decision to the House on 2 September. The Foreign Secretary spoke with Israeli Foreign Minister Katz on 2 September, and on 3 September spoke with Israeli Ambassador Tzipi Hotovely, to discuss the UK's review of export licenses.
The Government will continue to use every diplomatic lever to bring about a ceasefire. It is clear that a ceasefire would not only protect civilians in Gaza, but also pave the way for wider de-escalation and bring much needed stability for the Middle East.
The UK supports UN-led efforts to reach a just, lasting, and mutually acceptable political solution, based on compromise, which will provide for the self-determination of the people of Western Sahara. The UK also supports the work of Staffan de Mistura, Personal Envoy of the UN Secretary-General for Western Sahara. Officials regularly discuss Western Sahara with international partners, the United Nations Mission for the Referendum in Western Sahara, the UN and civil society. We will continue to encourage constructive engagement with the political process.
We have consistently supported language in relevant UN Security Council Resolutions that encourages the parties to continue their efforts to enhance the promotion and protection of human rights in Western Sahara, including the freedoms of expression and association. Officials regularly meet and consult with international partners to discuss the issue of Western Sahara, including those from the United Nations Mission for the Referendum in Western Sahara, the UN, civil society and the broader international community.
The UK is committed to the promotion and protection of human rights worldwide, including in Western Sahara and the Tindouf refugee camps. We have consistently supported language in relevant UN Security Council Resolutions that encourages the parties to continue their efforts to enhance the promotion and protection of human rights in Western Sahara, including the freedoms of expression and association. We strongly support the work of Staffan de Mistura, Personal Envoy of the UN Secretary-General for Western Sahara, and we continue to engage key partners to encourage constructive engagement with the political process.
The UK supports UN-led efforts to reach a just, lasting and mutually acceptable political solution, based on compromise, which will provide for the self-determination of the people of Western Sahara. The UK continues to support the UN-led efforts and the work of Staffan de Mistura as Personal Envoy of the UN Secretary-General for Western Sahara. Officials regularly discuss Western Sahara with international partners, including the UN, and we continue to encourage constructive engagement with the political process.
The UK is committed to the promotion of respect for International Law worldwide. With regard to Western Sahara, we strongly support the work of Staffan de Mistura, Personal Envoy of the UN Secretary-General for Western Sahar, and we continue to encourage constructive engagement with the political process.
We do not consider commercial activity to be illegal in Western Sahara, providing it respects the interests of the Sahrawi people. The UK continues to support the UN-led efforts and the work of Staffan de Mistura as Personal Envoy of the UN Secretary-General for Western Sahara, and we continue to encourage constructive engagement with the political process.
As the Foreign Secretary announced in his speech on 19 July, UNRWA is absolutely central to humanitarian efforts in Gaza. It also plays a critical role in the wider region in providing essential services to Palestinian refugees, including healthcare and education. We are confident that UNRWA is taking robust action in response to Catherine Colonna's independent review. Britain is committed to supporting UNRWA's lifesaving work, and will resume funding, releasing £21 million for Gaza and the region.
At Autumn Budget 2024, the Government announced continued support for people and businesses, by extending the temporary 5p fuel duty cut and cancelling the planned inflation increase for 2025-26. This maintains fuel duty rates at the levels set on 23 March 2022 for an additional 12 months, and represents a saving for drivers next year of overall around £3 billion. Vans will see an average saving of £126 and heavy goods vehicles will see an average saving of nearly £1,100.
The Chancellor makes decisions on tax policy at fiscal events in the context of public finances.
It is for the Welsh Government to allocate funding in devolved policy areas, including to support the Welsh road freight industry; they are accountable to the Senedd for those decisions. The Welsh Government will receive funding through the Barnett formula for any changes to UK Government department budgets in the usual way. This is the normal operation of the funding arrangements as set out in the Statement of Funding Policy.
The UK has one of the most generous and competitive capital allowances regimes in the world and is the only major economy with permanent full expensing.
The government recognises the case to extend full expensing to leasing and will explore making this change when fiscal conditions allow.
This is a complicated issue and the government is working closely with the Financial Conduct Authority and Prudential Regulation Authority. The government is pleased that the Supreme Court will hear an appeal from 1-3 April and hopes that its judgment will provide clarity for firms and consumers.
Since 1 January 2021 overseas sellers, or online marketplaces where they facilitate the sale, are required to be registered and account for VAT for supplies of low value imports of £135 or less. Where an overseas seller sells goods located in the UK at the point of sale via an online marketplace, the online marketplace is liable for the VAT for goods of any value.
The changes ensure a level playing field for UK high street and online retailers, ensure the continued flow of goods at the border and improve compliance. Certified analysis by the Office for Budget Responsibility (OBR) estimates the changes will raise £1.8 billion per annum by 2026-27.
Since 1 January 2021 overseas sellers, or online marketplaces where they facilitate the sale, are required to be registered and account for VAT for supplies of low value imports of £135 or less. Where an overseas seller sells goods located in the UK at the point of sale via an online marketplace, the online marketplace is liable for the VAT for goods of any value.
The changes ensure a level playing field for UK high street and online retailers, ensure the continued flow of goods at the border and improve compliance. Certified analysis by the Office for Budget Responsibility (OBR) estimates the changes will raise £1.8 billion per annum by 2026-27.
The Government keeps all taxes under review as part of the policy making process.