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 / Assisted dying bill: Special series #10 - Parliament Matters podcast, Episode 89

Having cleared detailed scrutiny in a Public Bill Committee, the Terminally Ill Adults (End of Life) Bill faces its next crucial test when it returns to the House of Commons for Report Stage on 16 May. This stage is often where Private Members' Bills falter. Will opponents of Kim Leadbeater’s proposals to legalise assisted dying win enough support to amend the Bill? Can supporters of the Bill fend off attempts to change it? And could the Bill be lost altogether, because of the procedural hurdles that still stand in its way?

News / Parliament Matters Bulletin: What’s coming up in Parliament this week? 28 April - 2 May 2025

MPs will debate the Football Governance Bill for the first time and consider controversial proposals to give government access to benefit recipients’ bank data in the Public Authorities (Fraud, Error and Recovery) Bill. The Great British Energy Bill faces a further hurdle over modern slavery concerns in solar panel supply chains. Orders on extended VE Day pub hours and banning ‘ninja swords’ will be considered. David Lammy and Shabana Mahmood face committee scrutiny, while Richard Foord seeks to require parliamentary approval for a UK–US trade deal. Mayors Andy Burnham and Kim McGuinness will give evidence on industrial strategy, and Dr Fiona Hill will speak about social mobility and education.

News / Should Parliament roll out the red carpet for Donald Trump? - Parliament Matters podcast, Episode 88

After Parliament’s rare Saturday sitting to pass the Steel Industry (Special Measures) Bill with minimal scrutiny, we explore concerns about rushed legislation and unchecked ministerial powers. The Speaker Sir Lindsay Hoyle faces criticism for allegedly protecting Keir Starmer at PMQs. Meanwhile, as MPs and Peers move to block a possible Trump address to Parliament during his second UK State Visit, we discuss who controls invitations to speak and where on the parliamentary estate.

Submissions / Evidence to the House of Commons Modernisation Committee: Priorities and strategic aims

In response to the Modernisation Committee's call for views on 17 October 2024, we submitted evidence outlining key areas we believe the Committee should prioritise. Our submission recommended a focus on: strengthening legislative scrutiny, with particular emphasis on reforming the delegated legislation system; enhancing financial scrutiny, especially in relation to the Budget and the Estimates; addressing strategic gaps in parliamentary scrutiny; making more effective use of parliamentary time; and reviewing the Standing Orders, language and rituals of the House of Commons.

Briefings / The Assisted Dying Bill: A guide to the Private Member's Bill process

This briefing explains what to watch for during the Second Reading debate of the Terminally Ill Adults (End of Life) Bill on 29 November. It outlines the procedural and legislative issues that will come into play: the role of the Chair in managing the debate and how procedures such as the 'closure' and 'reasoned amendments' work. It looks ahead to the Committee and Report stage procedures that will apply if the Bill progresses beyond Second Reading. It also examines the government's responsibilities, such as providing a money resolution for the Bill and preparing an Impact Assessment, while addressing broader concerns about the adequacy of Private Members’ Bill procedures for scrutinising controversial issues.