Date: 2023-04-19
Rosie Winterton: With this it will be convenient to discuss the following: Amendment 22, page 12, line 31, after "charge" insert "for a person to whom this section applies". This amendment is consequential on Amendment 21. Amendment 23, page 12, line 36, at end insert-- "(3) The Treasury may by regulations specify a list of NHS bodies, or types of bodies, in respect of which this section applies. (4) Regulations under this section-- (a) may specify different bodies, or types of bodies, in England, Wales, Scotland and Northern Ireland, and (b) are subject to annulment by a resolution of the House of Commons." This amendment is consequential on Amendment 21 and gives the Treasury the power to define "NHS body" for the purposes of that amendment. Clauses 18 to 24 stand part. Amendment 27, in clause 25, page 18, line 23, at end insert-- "(4A) The arrangements must include that the Commissioners are required to provide to an individual their calculation of the appropriate amount under subsection (3)." This amendment would require HMRC to provide recipients of the relief with a calculation of the payment so that it can be checked. Amendment 28, page 18, line 26, insert-- "(5A) The arrangements must include procedures for the purposes of allowing an individual to-- (a) challenge the amount the Commissioners have determined to be the appropriate amount under subsection (3), and (b) make a claim requesting that the Commissioners calculate and pay an appropriate amount in accordance with subsection (3) where the Commissioners have failed to make such a payment. (5B) The individual must give notice to the Commissioners of any such challenge or claim no later than four years from the end of the relevant tax year as defined in subsection (1)(b)." This amendment would enable a recipient of the relief to challenge the amount determined by HMRC if they think it is incorrect, and would allow someone not identified as eligible for the relief by HMRC to initiate a claim for it. Amendment 29, page 18, line 41, at end insert-- "(8A) The arrangements must include a procedure for the Commissioners to correct, in accordance with section 9ZB TMA 1970, an individual's personal return for the relevant tax year to include the appropriate amount paid under this section." This amendment would enable HMRC to correct the tax return of a recipient of a payment under the new section 193A FA2004, to reflect that the receipt of the payment has increased the recipient's income for the year. Clause 25 stand part. New clause 4--Review of the impact of the abolition of the lifetime allowance charge-- "(1) The Chancellor of the Exchequer must, within three months of the passing of this Act, make a statement to the House of Commons on the impact of the abolition of the lifetime allowance charge introduced by section 18 of this Act and other changes to tax-free pension allowances introduced by sections 19 to 23 of this Act. (2) The statement must provide the following information-- (a) the number of NHS doctors who will benefit from the policies referred to in subsection (1); (b) the proportion of those benefiting from the policies referred to in subsection (1) who are NHS doctors; (c) the number of people who are expected to-- (i) stay in work, and (ii) return to work as a result of the policies referred to in subsection (1); (d) a breakdown of the figures in subsection (2)(c) by sector, including the number of people under subsection (2)(c)(i) and (ii) who are NHS doctors; and (e) details of how a scheme that provided benefits equivalent to the policies referred to in subsection (1) only for NHS doctors could operate." This new clause requires the Chancellor to make a statement setting out the impact of the tax-free pension allowance changes in relation to NHS doctors, and to set out details of how an alternative scheme targeted at NHS doctors could operate. New clause 5--Review of alternatives to the abolition of the lifetime allowance charge-- "(1) The Chancellor of the Exchequer must, within six months of this Act being passed-- (a) conduct a review of the impact of the abolition of the lifetime allowance charge introduced by section 18 of this Act and other changes to tax-free pension allowances introduced by sections 19 to 23 of this Act, and (b) lay before the House of Commons a report setting out recommendations arising from the review. (2) The review must make recommendations on how the policies referred to in subsection (1)(a) could be replaced with an alternative approach that provided equivalent benefits only for NHS doctors." This new clause requires the Chancellor to review the impact of the tax-free pension allowance changes and to recommend an alternative approach targeted at NHS doctors.