Moved by

Lord Altrincham

35: Clause 2, page 1, line 16, leave out “2025-26” and insert “beginning after the tax year in which an impact assessment is published assessing the impact of the provisions in this section on schools and universities”

Member’s explanatory statement

This amendment would prevent commencement of this section until a...

Moved by

Lord Altrincham

35: Clause 2, page 1, line 16, leave out “2025-26” and insert “beginning after the tax year in which an impact assessment is published assessing the impact of the provisions in this section on schools and universities”

Member’s explanatory statement

This amendment would prevent commencement of this section until a...

My Lords, I rise to move Amendment 35 on behalf of my noble friend Lady Barran and to support Amendment 43 in the name of my noble friend Lady Neville-Rolfe. Amendment 35 would delay the commencement of Clause 2 until an impact assessment had been published to fully assess the...

My Lords, I rise to move Amendment 35 on behalf of my noble friend Lady Barran and to support Amendment 43 in the name of my noble friend Lady Neville-Rolfe. Amendment 35 would delay the commencement of Clause 2 until an impact assessment had been published to fully assess the...

My Lords, I support the amendments in this group: Amendment 35 from my noble friend Lady Barran, which asks for the new employer rates to begin after the tax year in which an impact assessment is published in respect of schools and universities, and Amendment 43 from my noble friend...

My Lords, I support the amendments in this group: Amendment 35 from my noble friend Lady Barran, which asks for the new employer rates to begin after the tax year in which an impact assessment is published in respect of schools and universities, and Amendment 43 from my noble friend...

My Lords, I will speak briefly to Amendment 35. I declare an interest as a member of council at UCL.

On the first day of Committee, I spoke in support of my noble friend Lord Storey’s amendment on education, including universities, as the noble Lord, Lord Altrincham, mentioned. That amendment would...

My Lords, I will speak briefly to Amendment 35. I declare an interest as a member of council at UCL.

On the first day of Committee, I spoke in support of my noble friend Lord Storey’s amendment on education, including universities, as the noble Lord, Lord Altrincham, mentioned. That amendment would...

My Lords, the Government recognise the great value of UK higher education in creating opportunity and social mobility, as an engine for growth in our economy and in supporting local communities. The Budget provided £6.1 billion of support for core research and confirmed the Government’s commitment to the lifelong learning...

My Lords, the Government recognise the great value of UK higher education in creating opportunity and social mobility, as an engine for growth in our economy and in supporting local communities. The Budget provided £6.1 billion of support for core research and confirmed the Government’s commitment to the lifelong learning...

My Lords, before he sits down, would the Minister care to comment on the impact—indeed, the double whammy—of taxation for the independent school sector? After assessing the imposition of that, it is now going to be impacted by national insurance too. Can he also comment on the impact on the...

My Lords, before he sits down, would the Minister care to comment on the impact—indeed, the double whammy—of taxation for the independent school sector? After assessing the imposition of that, it is now going to be impacted by national insurance too. Can he also comment on the impact on the...

I apologise—I did not catch the start of the noble Lord’s question. I am not quite sure what the question is.

I apologise—I did not catch the start of the noble Lord’s question. I am not quite sure what the question is.

The Minister did not comment on the impact on the independent schools sector, which is already reeling from the impact of the VAT that has been imposed on it and the assessments that have been made, including independent schools talking about pension provisions for teachers.

The Minister did not comment on the impact on the independent schools sector, which is already reeling from the impact of the VAT that has been imposed on it and the assessments that have been made, including independent schools talking about pension provisions for teachers.

I am not sure that I would share that characterisation from the noble Lord of the VAT policy. We have published an impact assessment for both that policy and this policy. We have no intention of publishing further impact assessments.

I am not sure that I would share that characterisation from the noble Lord of the VAT policy. We have published an impact assessment for both that policy and this policy. We have no intention of publishing further impact assessments.

I thank noble Lords who have spoken on this group. I thank my noble friend Lady Lawlor for reminding us that education is a public good and for her little history lesson on the delicacy of our educational settlement, not just in the 19th century but going all the way...

I thank noble Lords who have spoken on this group. I thank my noble friend Lady Lawlor for reminding us that education is a public good and for her little history lesson on the delicacy of our educational settlement, not just in the 19th century but going all the way...

Moved by

Baroness Neville-Rolfe

47: Clause 3, page 1, line 20, at end insert—

“(2A) After section 1(2), insert—

“(2A) For an employer in the social care sector, the employment allowance for the tax year is—

(a) £20,000, or

(b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b)...

Moved by

Baroness Neville-Rolfe

47: Clause 3, page 1, line 20, at end insert—

“(2A) After section 1(2), insert—

“(2A) For an employer in the social care sector, the employment allowance for the tax year is—

(a) £20,000, or

(b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b)...

My Lords, I rise to move the amendment in my name and that of my noble friend Lord Altrincham, and to support the amendment tabled by my noble friend Lord Leigh of Hurley. These amendments are not merely technical adjustments; they represent a critical step in recognising and supporting the...

My Lords, I rise to move the amendment in my name and that of my noble friend Lord Altrincham, and to support the amendment tabled by my noble friend Lord Leigh of Hurley. These amendments are not merely technical adjustments; they represent a critical step in recognising and supporting the...

My Lords, I rise to support Amendment 47 and my own Amendment 65, which is yet another request for an impact assessment. I raised the issues that small businesses and charities will have at our last session, but I shall focus on the social care sector, for some of the...

My Lords, I rise to support Amendment 47 and my own Amendment 65, which is yet another request for an impact assessment. I raised the issues that small businesses and charities will have at our last session, but I shall focus on the social care sector, for some of the...

My Lords, I am speaking here as a winding speaker. The Committee will know that, on Monday, we discussed this whole sector in great detail, and the noble Lord, Lord Leigh, has echoed the numbers and essentially the substance of that first discussion.

We on these Benches take a very different...

My Lords, I am speaking here as a winding speaker. The Committee will know that, on Monday, we discussed this whole sector in great detail, and the noble Lord, Lord Leigh, has echoed the numbers and essentially the substance of that first discussion.

We on these Benches take a very different...

My Lords, I shall address the amendment tabled by the noble Baroness, Lady Neville-Rolfe, and the noble Lords, Lord Altrincham and Lord Leigh of Hurley, which seek to increase the value of the employment allowance for those providing social care, and the amendment tabled by the noble Lord, Lord Leigh...

My Lords, I shall address the amendment tabled by the noble Baroness, Lady Neville-Rolfe, and the noble Lords, Lord Altrincham and Lord Leigh of Hurley, which seek to increase the value of the employment allowance for those providing social care, and the amendment tabled by the noble Lord, Lord Leigh...

My Lords, I thank the Minister for his response. I hope he will take away noble Lords’ concerns about the social care sector, because there seems to be agreement that we have a problem. I thank my noble friend Lord Leigh for his careful analysis and his examples of individual...

My Lords, I thank the Minister for his response. I hope he will take away noble Lords’ concerns about the social care sector, because there seems to be agreement that we have a problem. I thank my noble friend Lord Leigh for his careful analysis and his examples of individual...

Moved by

Baroness Noakes

54: Clause 3, page 1, line 20, at end insert—

“(2A) After section 1(2), insert—

“(2A) If the person is a public authority, the amount of the employment allowance in subsection (1)(2)(a) is £20,000.

(2B) A public authority means any person whose activities involve, wholly or mainly, the performance of functions...

Moved by

Baroness Noakes

54: Clause 3, page 1, line 20, at end insert—

“(2A) After section 1(2), insert—

“(2A) If the person is a public authority, the amount of the employment allowance in subsection (1)(2)(a) is £20,000.

(2B) A public authority means any person whose activities involve, wholly or mainly, the performance of functions...

My Lords, I will also speak to Amendments 55 and 56. I thank my noble friend Lady Neville-Rolfe for adding her name to these amendments.

They deal with two aspects of the employment allowance: public authorities and the employment of people with personal or household care. We heard earlier in Committee...

My Lords, I will also speak to Amendments 55 and 56. I thank my noble friend Lady Neville-Rolfe for adding her name to these amendments.

They deal with two aspects of the employment allowance: public authorities and the employment of people with personal or household care. We heard earlier in Committee...

My Lords, I think that the amendments we discussed on Monday would have covered the public authorities issue but I am not absolutely sure, so clarification from the Minister would be extremely helpful. Can he also clarify for us the protections put in place for micro-businesses? The noble Baroness, Lady...

My Lords, I think that the amendments we discussed on Monday would have covered the public authorities issue but I am not absolutely sure, so clarification from the Minister would be extremely helpful. Can he also clarify for us the protections put in place for micro-businesses? The noble Baroness, Lady...

I thank my noble friend Lady Noakes for her amendments in this group; for her extremely well-made case as to how we might look to soften the blow for public services and the private sector; and for drawing attention to so many areas on the edge of public services that...

I thank my noble friend Lady Noakes for her amendments in this group; for her extremely well-made case as to how we might look to soften the blow for public services and the private sector; and for drawing attention to so many areas on the edge of public services that...