Session 2010 - 12
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1205

 

SUPPLEMENT TO THE VOTES AND PROCEEDINGS

 
 

Wednesday 18 April 2012

 

Committee of the whole House

 

Proceedings

 

Finance (No. 4) Bill


 

[First Day]


 

Ed Balls

 

Rachel Reeves

 

Owen Smith

 

Cathy Jamieson

 

Chris Leslie

 

Stewart Hosie

 

Negatived on division  1

 

Clause  1,  page  2,  line  4,  leave out paragraph (c).

 

Jonathan Edwards

 

Mark Durkan

 

Not selected  6

 

Clause  1,  page  2,  line  4,  leave out ‘45’ and insert ‘50’.

 

Jonathan Edwards

 

Mark Durkan

 

Negatived on division  76

 

Clause  1,  page  2,  line  4,  at end insert—

 

‘(1)    

The Treasury shall, within two months of Royal Assent of this Act, publish a

 

report on the additional rate of income tax.

 

(2)    

This report shall make recommendations on—

 

(a)    

preventing the tax-avoidance measures employed by individuals to avoid

 

making payments at the additional rate of income tax, and

 

(b)    

the impact upon Treasury revenue of setting the additional rate to—

 

(i)    

50 per cent and

 

(ii)    

45 per cent in the tax year 2013-14.’.

 

Jonathan Edwards

 

Ed Balls

 

Rachel Reeves

 

Owen Smith

 

Cathy Jamieson

 

Chris Leslie

 

Not called  7

 

Clause  1,  page  2,  line  5,  leave out subsections (3) to (6).


 
 

Committee of the whole House Proceedings: 18 April 2012      

1206

 

Finance (No. 4) Bill, continued

 
 

Mr Christopher Chope

 

Mark Reckless

 

Not called  62

 

Clause  1,  page  2,  line  22,  at end add—

 

‘(7)    

The Treasury shall, within two months of Royal Assent, make an assessment of

 

the relative administrative costs of—

 

(a)    

making an additional charge to income tax payable by all individuals

 

with an adjusted net income above a certain amount; and

 

(b)    

the measures in section 8 of, and Schedule 1 to this Act.’.

 

Ed Balls

 

Rachel Reeves

 

Owen Smith

 

Chris Leslie

 

Cathy Jamieson

 

Mark Durkan

 

Not selected  63

 

Clause  1,  page  2,  line  22,  at end add—

 

‘(7)    

The rates set in this section will be relevant rates for calculating uncapped relief

 

for charitable donations until a review of the impact of capping relief on charities

 

and philanthropists has been published and placed in the Library of the House of

 

Commons.’.

 

Clause Agreed to.

 


 

Ed Balls

 

Rachel Reeves

 

Owen Smith

 

Cathy Jamieson

 

Chris Leslie

 

Mark Durkan

 

Negatived on division  5

 

Clause  209,  page  121,  line  19,  at end add—

 

‘(2)    

The Chancellor of the Exchequer shall review the possibility of incorporating a

 

bank payroll tax within the bank levy and publish a report, within six months of

 

the passing of this Act, on how the additional revenue raised would be invested

 

to create new jobs and tackle unemployment.’.

 

Clause Agreed to.

 

Schedule 33 Agreed to.

 



 
 

Committee of the whole House Proceedings: 18 April 2012      

1207

 

Finance (No. 4) Bill, continued

 
 

New Clauses

 

Value Added Tax: limitation on new orders

 

Ed Balls

 

Rachel Reeves

 

Owen Smith

 

Cathy Jamieson

 

Chris Leslie

 

Alan Johnson

 

Withdrawn  NC1

 

To move the following Clause:—

 

‘No new Order shall be made under section 30(4) or 31(2) of the Value Added

 

Tax Act 1994 which:

 

(a)    

Amends the current definition of “hot food” in the Act, or

 

(b)    

Amends the Act to limit the zero rate to the supply of caravans used for

 

residential purposes.’.

 


 

Review of VAT Exemption for small vehicles

 

Ian Lucas

 

Not called  NC2

 

To move the following Clause:—

 

‘The Treasury shall, within two months of Royal Assent to this Act, lay before

 

Parliament a report on the effect on the availability of transport services on the

 

VAT exemptions for small vehicles.’.

 


 

VAT impact of changes

 

Ed Balls

 

Rachel Reeves

 

Owen Smith

 

Chris Leslie

 

Cathy Jamieson

 

Negatived on division  NC3

 

To move the following Clause:—

 

‘No new Order shall be made under section 30(4) or 31(2) of the Value Added

 

Tax Act 1994 unless the Chancellor of the Exchequer has fully reviewed the

 

impact of those changes on jobs, living standards and businesses and placed the

 

review in the Library of the House of Commons.’.

 



 
 

Committee of the whole House Proceedings: 18 April 2012      

1208

 

Finance (No. 4) Bill, continued

 
 

Definition of ‘hot food’

 

Ed Balls

 

Rachel Reeves

 

Owen Smith

 

Chris Leslie

 

Cathy Jamieson

 

Not called  NC4

 

To move the following Clause:—

 

‘No new Order shall be made under section 30(4) of the Value Added Tax Act

 

1994 which amends the current definition of “hot food” in the Act.’.

 


 

Value Added Tax: baked products

 

Stephen Gilbert

 

Andrew George

 

Dan Rogerson

 

Mr Gary Streeter

 

Sheryll Murray

 

Sarah Newton

 

George Eustice

 

Negatived on division  NC5

 

To move the following Clause:—

 

‘No new Order shall be made under section 30(4) or 31(2) of the Value Added

 

Tax Act 1994 which shall affect baked products when no attempt is made to keep

 

the product hot for consumption.’.

 


 

VAT on caravans

 

Mr Graham Stuart

 

Mr David Davis

 

Andrew Percy

 

Alan Johnson

 

Diana Johnson

 

Simon Reevell

 

Mr Christopher Chope

 

Stuart Andrew

 

Martin Vickers

 

Mr Alan Reid

 

Karl Turner

 

Mr James Clappison

 

Craig Whittaker

 

Neil Parish

 

Simon Hart

 

Guto Bebb

 

Gordon Henderson

 

Peter Aldous

 

Miss Anne McIntosh

 

Nadine Dorries

 

Mark Durkan

 

Andrew George

 

Negatived on division  NC6

 

To move the following Clause:—


 
 

Committee of the whole House Proceedings: 18 April 2012      

1209

 

Finance (No. 4) Bill, continued

 
 

‘No new Order shall be made under section 30(4) or 31(2) of the Value Added

 

Tax Act 1994 which amends the Act to apply to holiday caravans that are

 

currently zero rated.’.

 


 

VAT: protected buildings

 

Mr Ben Bradshaw

 

Mr Edward Leigh

 

Mr Christopher Chope

 

David Lammy

 

Sir Peter Bottomley

 

Frank Dobson

 

Mark Durkan

 

Negatived on division  NC7

 

To move the following Clause:—

 

‘No new Order shall be made under section 30(4) of the Value Added Tax Act

 

1994 which amends the current definition of “protected building” in the Act.’.

 


 

VAT: tourism

 

Mark Durkan

 

Not selected  NC8

 

To move the following Clause:—

 

‘Provision shall be made under the Value Added Tax Act 1994 to provide that

 

VAT charged on tourism products and services purchased and consumed within

 

the UK and which currently incur VAT shall be charged at a rate of 10 per cent

 

for three years.’.

 


 

Clause 189 Agreed to.

 


 

Stewart Hosie

 

Angus Robertson

 

Mr Angus Brendan MacNeil

 

Mr Mike Weir

 

Pete Wishart

 

Dr Eilidh Whiteford

 

Not called  8

 

Schedule  23,  page  532,  line  14,  leave out sub-paragraphs (2) to (5).


 
 

Committee of the whole House Proceedings: 18 April 2012      

1210

 

Finance (No. 4) Bill, continued

 
 

Mr Angus Brendan MacNeil

 

Stewart Hosie

 

Angus Robertson

 

Mr Mike Weir

 

Pete Wishart

 

Dr Eilidh Whiteford

 

Not called  52

 

Schedule  23,  page  532,  line  29,  after ‘journey’, insert ‘or relevant Scotland

 

journey’.

 

Mr Angus Brendan MacNeil

 

Stewart Hosie

 

Angus Robertson

 

Mr Mike Weir

 

Pete Wishart

 

Dr Eilidh Whiteford

 

Not called  53

 

Schedule  23,  page  532,  line  41,  at end insert—

 

  ‘(4E)  

A passenger’s journey is a “relevant Scotland journey”—

 

(a)    

in the case of a journey which has only one flight, if the flight begins

 

in Scotland, and

 

(b)    

in any other case, if the first flight of the journey—

 

(i)    

begins in Scotland, and

 

(ii)    

is not followed by a connected flight beginning at an airport

 

or aerodrome in the United Kingdom or a territory specified

 

in Part 1 of Schedule 5A.’.

 

Jonathan Edwards

 

Not called  43

 

Schedule  23,  page  533,  line  13,  after ‘duty)’, insert ‘or section 30B (Wales long

 

haul rates of duty)’.

 

Mr Angus Brendan MacNeil

 

Stewart Hosie

 

Angus Robertson

 

Mr Mike Weir

 

Pete Wishart

 

Dr Eilidh Whiteford

 

Not called  54

 

Schedule  23,  page  533,  line  13,  after ‘duty)’, insert ‘or section 30B (Scotland long

 

haul rates of duty)’.

 

Jonathan Edwards

 

Not called  44

 

Schedule  23,  page  533,  line  16,  after ‘30A’, insert ‘and 30B’.

 

Mr Angus Brendan MacNeil

 

Stewart Hosie

 

Angus Robertson

 

Mr Mike Weir

 

Pete Wishart

 

Dr Eilidh Whiteford

 

Not called  55

 

Schedule  23,  page  533,  line  16,  after ‘30A’, insert ‘30B’.


 
 

Committee of the whole House Proceedings: 18 April 2012      

1211

 

Finance (No. 4) Bill, continued

 
 

Jonathan Edwards

 

Not called  45

 

Schedule  23,  page  534,  line  45,  at end insert—

 

‘30B  

Wales long haul rates of duty

 

(1)    

This section applies to the carriage of a chargeable passenger if—

 

(a)    

the carriage begins on or after the relevant day,

 

(b)    

the only flight, or the first flight, of the passenger’s journey begins at a

 

place in Wales,

 

(c)    

the passenger’s journey does not end at a place in the United Kingdom or

 

a territory specified in Part 1 of Schedule 5A, and

 

(d)    

if the passenger’s journey has more than one flight, the first flight is not

 

followed by a connected flight beginning at a place in the United

 

Kingdom or a territory specified in Part 1 of Schedule 5A.

 

(2)    

Air passenger duty is chargeable on the carriage of the chargeable passenger at

 

the rate determined as follows.

 

(3)    

If the passenger’s journey ends at a place in a territory specified in Part 2 of

 

Schedule 5A—

 

(a)    

if the passenger’s agreement for carriage provides for standard class

 

travel in relation to every flight on the passenger’s journey, the rate is the

 

rate set by an Act of the National Assembly for Wales for the purposes of

 

this paragraph, and

 

(b)    

in any other case the rate is the rate set by an Act of the National

 

Assembly for Wales for the purposes of this paragraph.

 

(4)    

If the passenger’s journey ends at a place in a territory specified in Part 3 of

 

Schedule 5A—

 

(a)    

if the passenger’s agreement for carriage provides for standard class

 

travel in relation to every flight on the passenger’s journey, the rate is the

 

rate set by an Act of the National Assembly for Wales for the purposes of

 

this paragraph, and

 

(b)    

in any other case, the rate is the rate set by an Act of the National

 

Assembly for Wales for the purposes of this paragraph.

 

(5)    

If the passenger’s journey ends at any other place—

 

(a)    

if the passenger’s agreement for carriage provides for standard class

 

travel in relation to every flight on the passenger’s journey, the rate is the

 

rate set by an Act of the National Assembly for Wales for the purposes of

 

this paragraph, and

 

(b)    

in any other case, the rate is the rate set by an Act of the National

 

Assembly for Wales for the purposes of this paragraph.

 

(6)    

The rate of £0 may be set for the purposes of any paragraph.

 

(7)    

The same rate may be set for the purposes of two or more paragraphs.

 

(8)    

Any rate set must not exceed the rate that would apply if this section were not in

 

force.

 

(9)    

Subsections (5) to (7) and (10) to (12) of section 30 apply for the purposes of this

 

section as they apply for the purposes of that section.

 

(10)    

“The relevant day” means the day appointed as such by an order.

 

(11)    

Section 42(4) and (5) does not apply to an order under subsection (10).

 

(12)    

An Act of the National Assembly of Wales means an Act passed under Part IV of

 

the Government of Wales Act 2006.’.


 
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Revised 19 April 2012