We are resetting the relationship with our European friends to strengthen ties, secure a broad-based security pact and tackle barriers to trade. We are working with the EU to identify areas where we can strengthen co-operation for mutual benefit, such as the economy, energy security and resilience. There will be issues that are difficult to resolve as well as areas that we will stand firm on, and we have been clear that there will be no return to

freedom of movement, to the customs union or to the single market. We will work together and with respect to international law and shared institutions.

My Lords, the Retained EU Law (Revocation and Reform) Act 2023 largely removed the special status of REUL at the end of 31 December 2023, and REUL that had not yet been revoked became assimilated law. The third Assimilated Law Parliamentary Report was published on 23 January 2025. It sets out the plans for future use of the REUL Act powers within the context of the Government’s national missions and a commitment to reset relations with the EU.

Legal professional privilege was waived to the extent necessary to allow publication of Lord Pannick’s legal opinion on 2 September 2022. As set out in HL354, given the exceptional circumstances, the Government at the time determined it was in the public interest for Lord Pannick’s legal opinion to be published. It remains the case that the Government does not comment on legal advice that may or may not have been sought or received. This is in line with the long-standing policy under successive administrations.

The government’s obligations under the Freedom of Information Act 2000 remain unchanged. Every request made under the Act is considered on a case by case basis.

Notwithstanding that in the exceptional circumstances the Government at the time determined it was in the public interest for Lord Pannick’s legal opinion to be published, it remains the case that the Government does not comment on legal advice that may or may not have been sought or received. This is in line with the long-standing policy under successive administrations.

Notwithstanding that in the exceptional circumstances the Government at the time determined it was in the public interest for Lord Pannick’s legal opinion to be published, it remains the case that the Government does not comment on legal advice that may or may not have been sought or received. This is in line with the long-standing policy under successive administrations.

Combustible tobacco products, such as cigarettes and rolling tobacco, are responsible for 448,030 hospital admissions and approximately 64,000 deaths a year. Users of non-combustible tobacco products, such as traditional chewing tobacco, can be exposed to similar or even higher levels of cancer-causing chemicals.

As all tobacco products are harmful to health, it remains the Government’s policy to support people to quit all forms of tobacco use. We encourage all tobacco users to quit through safer alternatives such as nicotine replacement therapy and e-cigarettes and local stop smoking services.

Smoking remains the single largest cause of preventable deaths – and it is estimated that two out of three lifelong smokers will die from smoking. In 2019/20, smoking was responsible for 448,030 hospital admissions, and roughly 64,000 deaths a year between 2017 and 2019.

Although vaping is not risk free, the evidence is increasingly clear that UK regulated e-cigarettes are significantly less harmful to health than smoking tobacco. E-cigarettes are an effective tool in helping smokers to quit, especially when combined with support from local Stop Smoking Services.

My Lords, my noble friend makes a very good point. We have been concerned about the threats made against us in the last few weeks, which are not really consistent with a reasonable negotiation. I am glad to see that the French Government have, for the moment anyway, withdrawn those threats. I hope they will do so permanently, because they do not make it any easier to conduct a good process and put relations on to a better footing.

The Home Office does not advise forces on the recruitment of police staff or how they are best deployed. This is a matter for operationally independent Chief Constables and democratically accountable Police and Crime Commissioners who are best placed to make decisions based on their local knowledge and experience. The College of Policing, as the professional body for policing in England and Wales, provides general guidance to forces on attraction and recruitment. The National Police Chiefs’ Council (NPCC) published its first Diversity, Equality and Inclusion strategy in October 2018. This is complemented by a workforce representation toolkit which includes practical actions forces can take to increase the recruitment, retention and progression of officers from under-represented groups in policing. Discussions in the National Policing Board during last year, chaired by the Home Secretary, have focused the minds of police leaders on representation in policing. The NPCC has committed to leading further work in this area, alongside the College of Policing, to increase accountability for diversity and inclusion initiatives.

Well, my Lords, my noble friend always asks his questions in a direct manner. I will not comment on any individual case, but it is certainly true that being at the top of a major department is a challenging role for Ministers and senior civil servants alike—and, frankly, I have not known many snowflakes in either of those capacities.

The additional tax revenue HM Revenue and Customs (HMRC) expects to collect through the use of this policy is represented in Table 2.1 of the Budget 2014 document.

As set out in paragraph 2.12 of the Direct Recovery of Debts consultation document, HMRC estimates that this measure will apply to around 17,000 debtors a year, who have an average of £5,800 in tax and tax credit debts and around £20,000 in their bank and building society accounts.

We have answered this question on the basis that it relates to HMRC penalties.

1) 2009-10 £0.5 billion

2010-11 £1.5 billion

2011-12 £1.5 billion

Fines and Penalties that remain unpaid are included as receivables and are reported in both the Resource Accounts and Trust Statement.

2) It is not possible to state the value of fines issued in each of the financial years. The question is very broad in scope and covers the majority of the business of the Department. Some data is held in electronic systems and some in paper files, and records are not kept centrally of the value of fines issued across the Department and across all obligations.

: The information is not available as HM Revenue and Customs does not collect information on amounts underpaid or overpaid.

For many of the taxes that HM Revenue and Customs is responsible for such as income tax and corporation tax, taxpayers are required by law to make payments on account before the ultimate tax liability for the year is known. This can result in overpayments, in which case the taxpayer would be due a refund once the final liability was known. But it can also result in underpayments, in which case HMRC would seek to collect the additional amount owed.

In either case, interest may be due to HMRC or to the taxpayer according to the statutory rates.