Recommendation 18

The Committee has considered this Bill at pace, in little more time than would be available to consider instruments laid under the affirmative or negative procedure. We do not consider the timescales available to the Committee to consider this legislation have been sufficient. While we recognise the importance of swift adaptation to unforeseen consequences, we believe the primary focus of this Bill – the basis on which the levy can be charged – was not unforeseen. It was raised by stakeholders during the passage of the 2024 Act.