How do MPs scrutinise the Budget?

Publications / Guides

How do MPs scrutinise the Budget?

Tulip Siddique MP in the House of Commons Chamber, 8 June 2022. ©UK Parliament / Jessica Taylor

The Financial Statement is usually followed by four days of debate on the Budget, each day's debate focusing on specific policy areas. The debate enables the House of Commons to consider the government’s proposals for charges, the role that these charges play in the context of the tax system as a whole, and whether the revenue raised is sufficient given the government’s expenditure plans.

This guide is part of the collection: How does Parliament authorise the Government's taxation plans? A procedural guide to the Budget process

Before the Chancellor of the Exchequer rises to make his speech, a government Whip moves a motion for an ‘unopposed return’, whereby the House requires the production of Budget documents. A motion in the form of a Humble Address to His Majesty is generally used when the House requests papers from a government department, headed by a Secretary of State. However, the Chancellor is not a Secretary of State and so the motion takes a different form.

The Chancellor of the Exchequer’s speech is then heard without interruption. Exceptionally, there is also no question and answer period following the Chancellor’s Statement.

Once the Statement is concluded, two motions are moved formally:

a motion for the provisional collection of taxes; and
a Ways and Means motion on which the debate will begin.

The Leader of the Opposition is the first speaker called in the debate and is also heard without interruption. The Leader of the third-largest party, who speaks later in the debate, is also heard without interruption when his or her turn comes.

Any former Prime Minister, any former Chancellor of the Exchequer, and the Chair of the Treasury Select Committee and Public Accounts Committee will almost certainly be called to speak early in the debate, if they wish to do so. (In the 2021 Budget debate a call list of speakers was made available in advance. This procedural change was necessitated by the arrangements for the virtual Parliament during the pandemic.)

The budget debate has a theme or themes (health, education, housing, etc) for each day, chosen by the government.

The Shadow Chancellor opens the debate on day two, and a relevant Secretary of State opens the debate on the remaining days, depending on the theme or themes for the day.

There are no winding-up speeches on the first day of debate. A Treasury Minister winds up the debate on the subsequent debate days.

The wide-ranging, topic-based organisation of the budget debate is to enable the House to consider not just the government’s proposals for charges, as set out in the Ways and Means resolutions, but also the role that these charges play in the context of the tax system as a whole, and whether the revenue raised by the proposed charges is sufficient given the government’s expenditure plans and the wider state of the economy.

Last updated and citation

Last updated

08:06 am, 14 March 2023

Cite this page

Hansard Society (2022), How does Parliament authorise the Government's taxation plans? A procedural guide to the Budget process, (Hansard Society: London)

In this collection

The Chancellor Jeremy Hunt walks outside Downing Street with the Budget box. ©HM Treasury / Zara Farrar

What is the budget?

Tulip Siddique MP in the House of Commons. ©UK Parliament

How do MPs scrutinise the Budget?

Tellers in the House of Commons Chamber. ©UK Parliament

How do MPs approve the Budget?

Shadow Chancellor Rachel Reeve MP speaking in the House of Commons Chamber. ©UK Parliament

Can MPs amend the Budget?

What is the Finance Bill?

Rishi Sunak at the Despatch Box during the Budget. ©UK Parliament

What principles and rules govern the Budget process?

← Back to the collection homepage

Latest / Highlights

News / Parliament Matters Bulletin: What’s coming up in Parliament this week? 27-30 April 2026

Ahead of prorogation, the Foreign Affairs Committee will question Morgan McSweeney and Sir Philip Barton about Lord Mandelson’s appointment as Ambassador to Washington. The week will be dominated by legislative “ping-pong” on four Bills: the English Devolution and Community Empowerment Bill, the Pensions Schemes Bill, the Crime and Policing Bill, and the Children’s Wellbeing and Schools Bill. MPs will also consider carry-over motions for the Northern Ireland Troubles Bill and the Public Office (Accountability) Bill. Chancellor Rachel Reeves and Work and Pensions Secretary Pat McFadden will face MPs’ questions. Peers will debate agricultural payment reforms, while select committees examine national security, social media harms, and environmental oversight. Proceedings may be curtailed by prorogation bringing an end to the Session on Wednesday.

News / Keir Starmer’s week of parliamentary torture over Mandelson appointment - Parliament Matters podcast, Episode 140

Keir Starmer faced “ordeal by Parliament” this week after a tense Commons statement on Peter Mandelson’s US ambassadorship followed by an emergency debate, fraught PMQs, and probing select committee hearings about what he knew of security vetting. Joined by lobby journalist Tony Grew, we dissect the deepening political crisis - examining Starmer’s defence, Sir Ollie Robbins’ testimony, and Labour unrest - while asking whether prorogation could help the Prime Minister dodge another grilling at PMQs. And as the first session of this Parliament draws to a close, we look at the rising stars shaping the work of the Commons. Listen and subscribe: Apple Podcasts · Spotify · Acast · YouTube · Other apps · RSS

News / Dynamic alignment and Henry VIII powers: What will the Government’s EU reset mean for Parliament? - Parliament Matters podcast, Episode 139

A major “EU reset” bill could allow Ministers to dynamically align UK law with EU rules using so-called Henry VIII powers, raising fresh questions about Parliament’s role and scrutiny. We are joined by Professor Catherine Barnard to explore the trade-offs and implications. We also examine Parliament’s surprise block on Church of England governance reforms and ask whether shutting down Parliament for a two-week prorogation – when it cannot be recalled – is wise in an increasingly unstable world. Listen and subscribe: Apple Podcasts · Spotify · Acast · YouTube · Other apps · RSS

Submissions / Written Parliamentary Questions - Our evidence to the House of Commons Procedure Committee

The use of Written Parliamentary Questions (WPQs) is rising sharply. Since July 2024, MPs have tabled questions at unprecedented levels. By late 2025 MPs were tabling over 600 per sitting day, more than double the long-term average. WPQs are a cornerstone of parliamentary scrutiny, helping MPs obtain information, challenge government policy and put issues on the public record. But this surge raises important questions about how Parliament balances transparency and accountability with the practical limits of the system. The House of Commons Procedure Committee is now examining the issue and has just published our submission containing our latest data and analysis.

News / Who really decides Immigration Rules: Parliament or the Home Secretary? - Parliament Matters podcast, Episode 137

Who really controls immigration law when Ministers can rewrite key rules with minimal parliamentary scrutiny? Jonathan Featonby of the Refugee Council explains the Home Secretary’s far-reaching powers over Immigration Rules. We also discuss the Crime and Policing Bill, where amendments on AI and abortion highlight the challenges posed by rushed law-making and executive overreach. And we look ahead to the next phase of the assisted dying debate, as supporters in the House of Commons prepare for a renewed legislative push in the next parliamentary Session. Listen and subscribe: Apple Podcasts · Spotify · Acast · YouTube · Other apps · RSS