Who has to agree before a new law or tax can be made?

A proposed new law is called a bill. Bills must be agreed by both Houses of Parliament and receive Royal Assent from the Queen before they can become Acts of Parliament which make our law.

The Bill is introduced by a First Reading. This is simply an official notice that a Bill is going to be proposed and what it's about. It gives MPs time to prepare and discuss it.

Shortly afterwards comes the Second Reading. At this point the principles are considered on the floor of the House. The Bill is then sent to be looked at by small groups of MPs who examine the Bill in detail.

At the Third Reading the Bill is debated and there is a vote. If the Government has a majority, the Bill is then passed to the House of Lords.

Once a Bill has passed through both Houses, it is sent to the Queen for the Royal Assent. Once it has Royal Assent the Bill becomes an Act of Parliament. It is the law of the land.