The chairman of ways and means is the Speaker's deputy and presides over the House of Commons in the Speaker's absence.
He or she also takes the chair when the House is sitting as a committee of the whole House.
The chairman of ways and means is appointed at the beginning of every Parliament and, like the Speaker, does not vote or get involved in party political matters.
The Budget debate is always presided over by the chairman of ways and means.
There are two deputy chairmen of ways and means who take turns in presiding over the business of the House when both the Speaker and the chairman of ways and means are absent.