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| (Clauses 1, 3, 16, 183, 184 and 200 to 212; Schedules 3 and 41; any new Clauses, and any new
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| Schedules, first appearing on the Order Paper not later than Tuesday 16 April 2013 and
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| relating to tax measures concerning housing; and any new Clauses, and any new Schedules,
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| relating to value added tax or the bank levy or air passenger duty or the subject matter of
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| Clauses 1 and 16 and Schedule 3 or the subject matter of Clause 3 or the subject matter of
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| Clauses 203 to 212 and Schedule 41)
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| Clause 1, page 1, line 7, at end add— |
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| | ‘(1) | The Chancellor of the Exchequer shall, within three months of the passing of this |
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| | Act, publish a report on the additional rate of income tax. |
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| | (2) | This report shall review the impact upon Exchequer receipts of setting the |
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| | additional rate to 50 per cent. in tax year 2014-15. |
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| | (3) | The report shall review what impact reducing the additional rate for 2013-14 will |
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| | have on the amount of income tax currently paid by those with taxable incomes of |
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| | (a) | over £150,000 per year; and |
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| | (b) | over £1,000,000 per year.’. |
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| Clause 1, page 1, line 7, at end add— |
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| | ‘(2) | Income tax is charged for the tax year 2013-14, and for that tax year— |
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| | (a) | the basic rate is 20%, |
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| | (b) | the higher rate is 40%, and |
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| | (c) | the additional rate is 50%. |
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| | (3) | Income tax is charged for the tax year 2014-15, and for that tax year— |
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| | (a) | the basic rate is 20%, |
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| | (b) | the higher rate is 40%, and |
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| | (c) | the additional rate is 50%.’. |
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| Clause 16, page 7, line 20, at end add— |
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| | ‘(2) | The Chancellor of the Exchequer shall assess the possibility of restricting |
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| | pensions tax relief for people paying the additional rate of income tax and how |
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| | the revenue raised from this measure could be used to guarantee jobs for adults |
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| | who are out of work for 24 months or more, and shall, within three months of the |
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| | passing of this Act, place a copy of the report in the House of Commons Library.’. |
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| | Clause 16 and Schedule 3 stand part. |
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| New Clauses and new Schedules relating to value added tax or the |
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| subject matter of Clause 3 |
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| | Negatived on division NC2 |
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| To move the following Clause:— |
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| | ‘(1) | In section 2(1) of the Value Added Tax Act 1994 (Rate of VAT) for “20 per cent” |
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| | substitute “17.5 per cent”. |
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| | (2) | Subsection (1) shall have effect from Royal Assent and shall expire at such time |
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| | as the Government presents to Parliament a report stating that the UK economy |
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| | has returned to strong growth.’. |
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| Clause 3, page 2, line 11, at end add— |
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| | ‘(3) | The Chancellor of the Exchequer shall lay before Parliament proposals for an |
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| | income tax rate of 10 per cent on income above the personal allowance, with the |
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| | range of income covered by the 10 per cent rate being determined by the |
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| | Exchequer yield of a mansion tax and so that the full benefit of the 10 per cent |
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| | rate goes to basic rate taxpayers.’. |
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| Clause 3, page 2, line 11, at end add— |
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| | ‘(3) | The Chancellor shall produce a report on subsection (1) which shall include an |
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| | assessment of the impact of changes to taxation on the living standards of basic |
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| | rate taxpayers which shall be placed in the House of Commons Library within |
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| | three months of Royal Assent.’. |
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| New Clauses and New Schedules relating to air Passenger Duty |
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| | Long haul rates of duty (Scotland) |
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| | Negatived on division NC3 |
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| To move the following Clause:— |
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| | ‘After section 30A of the Finance act 1994 there shall be inserted— |
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| | “30B | Scotland long haul rates of duty |
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| | (1) | This section applies to the carriage of a chargeable passenger if— |
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| | (a) | the carriage begins on or after the relevant day, |
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| | (b) | the only flight, or the first flight, of the passenger’s journey |
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| | begins at an airport or aerodrome in Scotland, |
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| | (c) | the passenger’s journey does not end at an airport or aerodrome |
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| | in the United Kingdom or a territory specified in Part 1 of |
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| | (d) | if the passenger’s journey has more than one flight, the first flight |
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| | is not followed by a connected flight beginning at an airport or |
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| | aerodrome in the United Kingdom or a territory specified in Part |
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| | (2) | Air passenger duty is chargeable on the carriage of the chargeable |
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| | passenger at the rate determined as follows. |
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| | (3) | If the passenger’s journey ends at an airport or aerodrome in a territory |
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| | specified in Part 2 of Schedule 5A— |
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| | (a) | if the passenger’s agreement for carriage provides for standard |
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| | class travel in relation to every flight on the passenger’s journey, |
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| | the rate is the rate set by an Act of the Scottish Parliament for the |
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| | purposes of this paragraph, and |
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| | (b) | in any other case the rate if the rate set by an Act of the Scottish |
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| | Parliament for the purposes of this paragraph. |
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| | (4) | If the passenger’s journey ends at an airport or aerodrome in a territory |
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| | specified in Part 3 of Schedule 5A— |
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| | (a) | if the passenger’s agreement for carriage provides for standard |
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| | class travel in relation to every flight on the passenger’s journey, |
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| | the rate is the rate set by an Act of the Scottish Parliament for the |
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| | purposes of this paragraph, and |
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| | (b) | in any other case, the rate is the rate set by an Act of the Scottish |
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| | Parliament for the purposes of this paragraph. |
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| | (5) | If the passenger’s journey ends at any other airport or aerodrome— |
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| | (a) | if the passenger’s agreement for carriage provides for standard |
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| | class travel in relation to every flight on the passenger’s journey, |
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| | the rate is the rate set by an Act of the Scottish Parliament for the |
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| | purposes of this paragraph, and |
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| | (b) | in any other case, the rate is the rate set by an Act of the Scottish |
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| | Parliament for the purposes of this paragraph. |
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| | (6) | The rate of £0 may be set for the purposes of any paragraph. |
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| | (7) | The same rate may be set for the purposes of two or more paragraphs. |
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| | (8) | Any rate set must not exceed the rate which would apply if this section |
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| | (9) | Subsections (5) to (7) and (10) to (12) of section 30 apply for the purposes |
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| | of this section as they apply for the purposes of that section. |
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| | (10) | “The relevant day” means the day appointed as such by an order. |
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| | (11) | Section 42(4) and (5) does not apply to any order under subsection (10). |
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| | (12) | An Act of the Scottish Parliament means an Act passed under section 28 |
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| | of the Scotland Act 1998.”.’. |
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| | Air passenger duty: Wales |
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| | Negatived on division NC4 |
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| To move the following Clause:— |
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| | ‘Schedule (Air Passenger Duty: Wales) has effect’.
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| To move the following Schedule:— |
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| | ‘Air Passenger Duty: Wales |
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| | Rates of Duty from 1 April 2013 |
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| | 1 | Section 30 of FA 1994 (air passenger duty: rates of duty) is amended as |
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| | | After subsection (4D) insert— |
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| | “(4DA) | Subsection (4DA) applies if— |
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| | (a) | the passenger’s journey is a relevant Wales journey, and |
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| | (b) | apart from subsection (4C), subsection (2) would not apply |
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| | (4DB) | The applicable rate in subsection (2) applies to the journey instead |
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| | of the applicable rate in subsection (3), (4) or (4A) (as the case may |
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| | (4DC) | A passenger’s journey is a “relevant Wales journey”— |
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| | (a) | in the case of a journey which has only one flight, if the |
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| | flight begins in Wales, and |
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| | (b) | in any other case, if the first flight of the journey— |
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| | (ii) | is not followed by a connected flight beginning at |
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| | a place in the United Kingdom or a territory |
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| | specified in Part 1 of Schedule 5A.” |
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| | | The amendments made by this Part of this Schedule have |
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| | effect in relation to the carriage of passengers beginning on |
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| | Devolution of Wales Long Haul Rates of Duty |
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| | 2 | Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended as follows. |
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| | 3 (1) | Section 30 (rates of duty) is amended as follows. |
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| | (2) | After subsection (1) insert— |
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| | “(1B) | Subsection (1) does not apply to the carriage of a chargeable |
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| | passenger to which section 30B below (Wales long haul rates of |
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| | (3) | Omit subsections (4DA) to (4DC) (as inserted by paragraph 1 above). |
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| | (4) | The amendments made by this paragraph have effect in relation to the carriage |
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| | of passengers beginning on or after the relevant day as defined in section 30B |
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| | of FA 1994 (as inserted by paragraph 4 below). |
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| | 4 | After section 30A insert— |
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| | “30B | Wales long haul rates of duty |
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| | (1) | This section applies to the carriage of a chargeable passenger if— |
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| | (a) | the carriage begins on or after the relevant day, |
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| | (b) | the only flight, or the first flight, of the passenger’s journey |
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| | begins at a place in Wales, |
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| | (c) | the passenger’s journey does not end at a place in the |
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| | United Kingdom or a territory specified in Part 1 of |
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| | (d) | if the passenger’s journey has more than one flight, the first |
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| | flight is not followed by a connected flight beginning at a |
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| | place in the United Kingdom or a territory specified in Part |
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| | (2) | Air passenger duty is chargeable on the carriage of the chargeable |
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| | passenger at the rate determined as follows. |
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| | (3) | If the passenger’s journey ends at a place in a territory specified in |
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| | |
| | (a) | if the passenger’s agreement for carriage provides for |
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| | standard class travel in relation to every flight on the |
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| | passenger’s journey, the rate is the rate set by an Act of the |
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| | National Assembly for Wales for the purposes of this |
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| | (b) | in any other case, the rate is the rate set by an Act of the |
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| | National Assembly for Wales for the purposes of this |
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| | (4) | If the passenger’s journey ends at a place in a territory specified in |
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| | (a) | if the passenger’s agreement for carriage provides for |
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| | standard class travel in relation to every flight on the |
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| | passenger’s journey, the rate is the rate set by an Act of the |
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| | National Assembly for Wales with the purposes of this |
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| | (b) | in any other case, the rate is the rate set by an Act of the |
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| | National Assembly for Wales for the purposes of this |
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| | (5) | If the passenger’s journey ends at any other place— |
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| | (a) | if the passenger’s agreement for carriage provides for |
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| | standard class travel in relation to every flight on the |
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| | passenger’s journey, the rate is the rate set by an Act of the |
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| | National Assembly for Wales for the purposes of this |
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| | (b) | in any other case, the rate is the rate set by an Act of the |
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| | National Assembly for Wales for the purposes of this |
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| | (6) | The rate of £0 may be set for the purposes of any paragraph. |
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| | (7) | The same rate may be set for the purposes of two or more |
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| | (8) | Subsections (5) to (7) and (10) to (12) of section 30 apply for the |
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| | purposes of this section as they apply for the purposes of that |
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| | (9) | “The relevant day” means the day appointed as such by an order. |
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| | (10) | Section 42(4) and (5) does not apply to an order under subsection |
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| | (11) | A Bill containing provision authorised by this section may not be |
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| | passed by the National Wales Assembly except in pursuance of a |
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| | (a) | is made by the Minister of Finance, and |
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| | (b) | is signified to the Assembly by the Minister or on the |
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| | (12) | “Passed”, in relation to a Bill, means passed at the final stage (at |
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| | which the Bill can be passed or rejected but not amended). |
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| | (13) | Duty paid to the Commissioners in respect of the carriage of |
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| | chargeable passengers to which this section applies must be paid by |
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| | the Commissioners into the Consolidated Fund of Wales.” |
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| | 5 (1) | Section 33 (registration of aircraft operators) is amended as follows. |
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| | (2) | After subsection (2A) insert— |
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| | “(2B) | If the Commissioners decide to keep a register under section 33B |
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| | below, an operator of a chargeable aircraft does not become liable |
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| | to be registered under this section just because the aircraft is used |
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| | for the carriage of chargeable passengers to which section 30B |
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| | (3) | In subsection (3)(b) after “applies” insert “or, if the Commissioners have |
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| | decided to keep a register under section 33B below, that no chargeable aircraft |
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| | which he operates will be used for the carriage of chargeable passengers apart |
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| | from the carriage of chargeable passengers to which section 30B above |
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| | (4) | In subsection (7) after “section 33A” insert “or section 33B below. |
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| | 6 | After section 33A insert— |
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| | “33B | Registrations of Wales long haul aircraft operators. |
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| | (1) | The Commissioners may under this section keep a register of |
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| | (2) | If the Commissioners decide to keep a register under this section, |
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| | the operator of a chargeable aircraft becomes liable to be registered |
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| | under this section if the aircraft is used for the carriage of |
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| | chargeable passengers to which section 30B above applies. |
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| | (3) | A person who has become liable to be registered under this section |
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| | ceases to be so liable if the Commissioners are satisfied at any |
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| | (a) | the he no longer operates any chargeable aircraft, or |
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| | (b) | that no chargeable aircraft which he operates will be used |
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| | for the carriage of chargeable passengers to which section |
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