Commons Tightens IHT and Iran Sanctions amid NHS Strain

High-Level Summary

The Commons examined health and social care priorities (workforce burnout, corridor care, community services, gender services, cancer, maternity safety, dentistry, ADHD, and a 10‑year workforce plan), took Urgent Questions on the proposed Chinese embassy and Storm Goretti, and heard a statement on Iran. In Committee on the Finance (No. 2) Bill, MPs approved bringing most unused pension funds into inheritance tax from April 2027, increased remote gambling duties (while abolishing bingo duty), and uprated alcohol duty by RPI, rejecting Opposition review clauses. The Leader of the House rescheduled business including moving the Public Office (Accountability) Bill; the Foreign Secretary pledged tougher Iran sanctions. The day concluded with an Adjournment Debate on freedom of religion or belief in Nigeria.

Detailed Summary

Oral Answers to Health and Social Care: workforce, corridor care, community and gender services, cancer, maternity, dentistry, ADHD, A&E, workforce plan

On burnout, the Secretary of State said the Government would publish a 10‑year workforce plan and is working with unions on pay and conditions: “the Government are committed to publishing a new workforce plan” [ref: a729.9/1]. He pledged to end corridor care with transparency and year‑on‑year improvement: “I want corridor care gone over the course of this Parliament” [ref: a730.1/1].

On community services, Ministers highlighted a shift to neighbourhood care, citing “250 neighbourhood health centres” and “100 community diagnostic centres” [ref: a730.4/1], and advised Members to raise reconfiguration concerns with ICBs [ref: a731.2/1]. On puberty suppressants, Ministers said the PATHWAYS trial has ethical and regulatory approvals and policy is guided by the Cass Review, “moving the model away from medical intervention towards a more holistic approach” [ref: a731.5/1; a731.7/1]. They committed to mandate data linkage for a retrospective study: “we are working with NHS England to make sure it is mandated” [ref: a733.2/1] and later, “we will have a retrospective data linkage study” [ref: a751.3/1].

On dentistry, Ministers promised fundamental contract reform by the end of the Parliament, with interim steps from April and action on underspends: “every penny allocated to NHS dentistry must be spent on NHS dentistry” [ref: a733.7/2]. On brain cancer, the Minister agreed to meetings and said she was “exploring current arrangements for tissue freezing options and the options for change” [ref: a737.5/1].

On maternity and neonatal safety, the Secretary of State said, “We have invested more than £131 million to improve neonatal care facilities” [ref: a734.6/1], and that, “Everyone accessing maternity care should be offered a personalised care and support plan” [ref: a735.0/1]. He acknowledged estates issues, saying, “We are putting the largest ever capital investment into the NHS” [ref: a736.0/1], and listed actions taken over 18 months [ref: a737.0/1].

Ministers confirmed the NHS 10‑year workforce plan will be published in the spring [ref: a737.8/1] and will rebalance care towards community and primary settings [ref: a738.3/1]. On ADHD, the Government acknowledged long waits, said a review report is due in summer and agreed to meet the APPG [ref: a739.4/1; a739.6/1]. On A&E, the Secretary of State reported faster ambulance responses and affirmed engagement to end corridor care [ref: a741.6/1; a743.0/1].

In topical questions, Ministers announced the Medical Training (Prioritisation) Bill prioritising UK graduates [ref: a744.7/1]; confirmed hospice capital and an initial palliative care framework report in spring [ref: a745.5/1]; outlined the 250 neighbourhood health centres by 2035 [ref: a746.0/1]; and reiterated the data‑linkage mandate relevant to PATHWAYS [ref: a751.3/1].

Urgent Question: Proposed Chinese Embassy at Royal Mint Court

The Housing Minister outlined the quasi‑judicial planning process, the inquiry timeline, and confirmed a decision would be made “on or before 20 January 2026” [ref: a755.2/2; a755.2/3]. Pressed on alleged security risks in unredacted plans, he declined to comment on national security or a live case, stressing that “no decision has been made” and that “all material considerations will be taken into account” [ref: a756.0/2; a760.2/1].

Members raised transnational repression concerns and urged refusal; the Minister repeatedly reiterated process and declined a running commentary: “No decision has been made on this case” [ref: a764.0/1]. Following points of order about which Department answered, the Chair confirmed Ministerial choice is a matter for Government [ref: a768.1/1].

Urgent Question: Storm Goretti response

The Minister expressed condolences and explained that red warnings triggered two emergency alerts to approximately 500,000 people; more than 250,000 lost power, with 193 remaining off supply that morning; 900 engineers were deployed; and reconnection was expected later that day [ref: a769.2/2; a769.2/3; a769.2/4]. He said the response “has been managed effectively and the local response mechanisms have worked well” [ref: a769.2/5].

He promised hot and cold debriefs, including on telecoms resilience, and explained why COBR was not convened, saying it is used “when there is concern about the nature of the response” and was kept under review [ref: a772.2/2; a774.3/1-2]. He noted support for vulnerable customers and ongoing engagement with utilities, local authorities and Departments. He defended the pace and seriousness of the response when challenged about financial support mechanisms [ref: a777.1/1].

Business statement: schedule changes

The Leader of the House announced that Wednesday’s business would now be a general debate on Ukraine, and that the remaining stages of the Public Office (Accountability) Bill would move to Monday 19 January, citing sensitivity and stakeholder engagement: “Last Friday the Government tabled a series of amendments to further strengthen the Bill’s provisions” [ref: a782.1/5]. He affirmed commitment to the duty of candour with safeguards: “the duty will apply to the intelligence services” [ref: a783.1/1], and aimed for minimal disruption to other business, including Chagos legislation [ref: a784.3/1; a787.1/1].

Statement: Iran

The Foreign Secretary condemned deadly repression, noting “A total internet shutdown…from 8 January” and said, “we demand that the Iranian authorities respect the fundamental rights and freedoms of their citizens” [ref: a788.1/3; a788.1/4]. She said the ambassador had been summoned and that the UK would “bring forward legislation to implement full and further sanctions and sectoral measures” targeting finance, energy, transport, software and other industries [ref: a788.1/5; a788.1/11].

She outlined domestic security steps against state‑backed threats and the October snapback of UN sanctions [ref: a788.1/7; a788.1/9-10]. She warned against feeding regime propaganda and said the UK would maintain a “functioning embassy on the ground in Tehran” to support British nationals [ref: a788.1/14]. Asked about communications, she said options such as Starlink were being explored [ref: a798.1/1], and she emphasised the need for updated powers to address state‑backed threats, referencing the Jonathan Hall review [ref: a792.0/5].

Finance (No. 2) Bill (Committee): Pensions and inheritance tax

Clauses 63–68 place most unused pension funds and death benefits in the taxable estate for inheritance tax from 6 April 2027, aligning treatment of discretionary and non‑discretionary schemes. Personal representatives will be responsible for IHT, with powers to withhold benefits and direct pension schemes to pay IHT; spousal/civil partner exemptions and charitable payments are preserved [ref: a816.0/4-a816.0/7]. The Government said the clauses ensure pensions are used for retirement, not “as a vehicle for passing on wealth free of inheritance tax” [ref: a816.0/2].

Opposition proposals for reviews on impacts to savers, personal representatives and payment delays were rejected. Ministers said withholding powers and forthcoming guidance before April 2027 would mitigate risks [ref: a820.2/7; a820.2/16]. Outcome: Clauses 63–68 agreed (Clause 63 division: Ayes 348, Noes 167) [ref: a823.1/1-a823.1/4]; New Clause 24 (HMRC guidance helpline) negatived (Ayes 184, Noes 331) [ref: a827.3/1-a827.3/2].

Finance (No. 2) Bill (Committee): Remote gambling, bingo duty, and reviews

Clauses 83–85 modernise gambling taxation and, by the Government’s estimate, raise over £1 billion a year while focusing on higher‑harm online products. Remote Gaming Duty on online slots and casino games rises from 21% to 40% on 1 April 2026; a new 25% General Betting Duty applies to remote betting from 1 April 2027, with UK horseracing remote bets remaining at 15% to reflect the levy; bingo duty is abolished from 1 April 2026 [ref: a833.4/1; a833.4/4-a833.4/5]. The Minister said, “The tax changes in the Bill disincentivise the most harmful forms of gambling” and will support lifting children out of poverty [ref: a833.0/1]. She added that the illegal market is “between 2% and 9%” of stakes, with £26 million for enforcement [ref: a833.4/1]. Outcome: Clauses 83–85 and Schedule 13 agreed; New Clause 25 (impact statement) negatived (Ayes 187, Noes 351) [ref: a849.1/3-a850.3/2].

Finance (No. 2) Bill (Committee): Alcohol duty uprating and review proposals

Clause 86 uprates alcohol duty by RPI from 1 February 2026, within the strength‑based system. Ministers argued this balances public finances with support for pubs and producers and “also support[s] smaller producers by maintaining the generosity of small producer relief” [ref: a857.2/2]. They said freezing duty would mainly benefit off‑trade and would cost “around £400 million a year” [ref: a856.1/1; a883.4/2]. Outcome: Clause 86 agreed (Ayes 344, Noes 173); Opposition and Lib Dem review clauses negatived [ref: a884.5/1; a889.1/1; a893.3/1].

Adjournment Debate: Nigeria — Freedom of Religion or Belief

David Smith (PM’s Special Envoy for FORB) described violence and legal suppression affecting Christians, moderate Muslims, humanists and others, saying, “the FORB crisis in Nigeria is persistent and entrenched” [ref: a898.2/4]. He argued for a holistic UK approach, noting “Nigeria’s business is becoming everyone’s business” as its population and regional influence grow [ref: a899.0/2]. He raised concerns about blasphemy/apostasy laws in some states.

The Minister condemned atrocities, reaffirmed Nigeria’s status as a UK FORB priority, and set out action including ministerial engagement, work with faith leaders, and the Strengthening Peace and Resilience in Nigeria (SPRiNG) programme. He said extremists “continue to attack people in shocking ways” and that the UK “will keep working with the Nigerian authorities and faith leaders” to defend FORB [ref: a904.0/9; a906.3/3].