Session 2015 - 16
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Other Bills before Parliament


 
 

1

 

House of Commons

 
 

Notices of Amendments

 

given up to and including

 

Wednesday 24 June 2015

 

New Amendments handed in are marked thus Parliamentary Star

 

Parliamentary Star - whiteAmendments which will comply with the required notice period at their next appearance

 

Amendments tabled since the last publication: NCs 50-54 and amendments 124-31

 

Committee of the whole House


 

Scotland Bill


 

Note

 

This document includes all remaining amendments and includes any withdrawn

 

amendments at the end. The amendments have been arranged in accordance with

 

the Order of the House [8 June 2015].

 

 


 

CLAUSES 12 TO 17, SCHEDULE 1, CLAUSE 18, NEW CLAUSES RELATING TO PART 2,

 

NEW SCHEDULES RELATING TO PART 2

 

Sir Edward Leigh

 

124

 

Parliamentary Star    

Clause  12,  page  14,  line  14 ,  at end insert—

 

“( )    

The Scottish Parliament may determine the level of each threshold of income at

 

which a Scottish taxpayer becomes liable for income tax at any of the rates set by

 

the Scottish Parliament;”

 

Member’s explanatory statement

 

This amendment allows the Scottish Parliament to decide at what threshold of income Scottish

 

taxpayers should have to pay the basic rate or any of the other income tax rates to be set by the

 

Scottish Parliament.

 



 
 

Notices of Amendments: 24 June 2015                     

2

 

Scotland Bill, continued

 
 

Graham Stringer

 

Mr Kevan Jones

 

36

 

Page  19,  line  18,  leave out Clause 16

 


 

Ian Murray

 

Wayne David

 

Mr Douglas Carswell

 

NC1

 

To move the following Clause—

 

         

“Independent Commission on Full Fiscal Autonomy

 

(1)    

The Secretary of State shall appoint a commission of between four and eleven

 

members to conduct an analysis of the impact of full fiscal autonomy on the

 

Scottish economy, labour market and public finances and to report by 31 March

 

2016.

 

(2)    

No Member of the House of Commons or of the Scottish Parliament may be a

 

member of the commission.

 

(3)    

No employee of the Scottish Government or of any government Department or

 

agency anywhere in the United Kingdom may be a member of the commission.

 

(4)    

The Secretary of State shall appoint as members of the commission only persons

 

who appear to the Secretary of State to hold a relevant qualification or to have

 

relevant experience.

 

(5)    

The Secretary of State shall not appoint as a member of the commission any

 

person who is a member of a political party.

 

(6)    

Before appointing any member of the commission, the Secretary of State must

 

consult—

 

(a)    

the Chair of any select committee appointed by the House of Commons

 

to consider Scottish affairs, and

 

(b)    

the Chair of any select committee appointed by the House of Commons

 

to examine the expenditure, administration and policy of Her Majesty’s

 

Treasury and its associated public bodies.

 

(7)    

The Secretary of State may by regulations issue the commission with terms of

 

reference and guidelines for the commission’s working methods, including an

 

outline definition of the policy of full fiscal autonomy for the commission to

 

analyse.

 

(8)    

The Secretary of State must lay copies of the report of the commission before

 

both Houses of Parliament, and must transmit a copy of the report of the

 

commission to the presiding officer of the Scottish Parliament.

 

(9)    

Regulations under this section must be made by statutory instrument, subject to

 

annulment in pursuance of a resolution of either House of Parliament.”

 

Member’s explanatory statement

 

This New Clause requires the Secretary of State for Scotland to establish an independent

 

commission of external experts, appointed in consultation with the Treasury Select Committee and

 

Scottish Affairs Select Committee, to publish a report by 31 March 2016 setting out an analysis of

 

the impact of the policy of Full Fiscal Autonomy on the Scottish economy, labour market and

 

public finances.

 



 
 

Notices of Amendments: 24 June 2015                     

3

 

Scotland Bill, continued

 
 

Ian Murray

 

Wayne David

 

NC20

 

To move the following Clause—

 

         

“Review of operation of VAT refund schemes in Scotland

 

(1)    

The Treasury shall, within six months of the day on which this Act is passed,

 

publish and lay before the House of Commons a review of the application of VAT

 

refund schemes for businesses in Scotland.

 

(2)    

The review must include an analysis of the impact of the qualifying criteria for

 

the VAT refund schemes—

 

(a)    

in Section 33 of the VAT Act 1994, and

 

(b)    

for Government Departments and the NHS,

 

    

on the level of VAT payable by Police Scotland and by the Scottish Fire and

 

Rescue Service.”

 

Member’s explanatory statement

 

Following the amalgamation of the (formerly regional) Scottish fire and rescue services and

 

Scottish police forces into a single fire service (the Scottish Fire and Rescue Service) and a single

 

police force (Police Scotland) respectively, they are no longer eligible for VAT exemptions under

 

the VAT refund schemes mentioned. This amendment requires the Treasury to carry out and

 

publish a review of the schemes in Scotland, and in particular in relation to the level of VAT

 

payable by Police Scotland and the Scottish Fire and Rescue Service.

 


 

Ian Murray

 

NC21

 

To move the following Clause—

 

         

“The Scottish Office for Budget Responsibility

 

(1)    

Part 2 of Schedule 5 to the Scotland Act 1998 (specific reservations) is amended

 

as follows.

 

(2)    

In Section A1 (fiscal, economic and monetary policy)—

 

(a)    

For the heading “Exception” substitute “Exceptions”—

 

(b)    

After that heading, insert—

 

“The creation of a body corporate, called The Scottish Office for Budget

 

Responsibility, for the independent scrutiny of Scotland‘s public

 

finances, including all tax and spending in areas for which the Scottish

 

Government has legislative competence.””

 

Member’s explanatory statement

 

This New Clause would provide for the creation of a Scottish Office for Budget Responsibility to

 

exercise fiscal and budgetary oversight over Scottish Government competencies. The Smith

 

Commission recommended that the Scottish Parliament should seek to expand and strengthen the

 

independent scrutiny of Scotland’s public finances in recognition of the additional variability and

 

uncertainty that further tax and spending devolution will introduce into the budgeting process.

 



 
 

Notices of Amendments: 24 June 2015                     

4

 

Scotland Bill, continued

 
 

Mr Graham Allen

 

NC23

 

To move the following Clause—

 

         

“Local Discretionary Taxation

 

Individual local authorities in Scotland shall have the discretion to raise

 

additional income by levying a tax, in addition to Council Tax and Non-Domestic

 

Rates, on either residents, occupiers, property owners or visitors in the local

 

authority or within a discrete area of the local authority.”

 

Member’s explanatory statement

 

The power will enable local authorities to introduce tax(es) without the need to seek approval from

 

Scottish Government, with the rates and reliefs being determined locally and the local authority

 

being both granted powers to ensure that those on which the tax is levied have a legal obligation

 

to pay and the local authority having the discretion to determine how the additional revenue is

 

expended.

 


 

Mr Graham Allen

 

NC24

 

To move the following Clause—

 

         

“Tax and Economy Forum

 

(1)    

The Secretary of State shall appoint a Tax and Economy Forum to conduct an

 

analysis of the impact of the changes in legislative and executive competence

 

resulting from this Act on the economy, labour market and public finances in

 

Scotland and in the other parts of the United Kingdom.

 

(2)    

The Tax and Economy Forum may make recommendations for fiscal reforms

 

within Scotland, to be considered by the Secretary of State.”

 

Member’s explanatory statement

 

The new Clause would require the appointment of a Tax and Economy Forum to assess the impacts

 

of fiscal devolution proposed within this Bill on Scotland and on the rest of the United Kingdom.

 


 

Mr Graham Allen

 

NC25

 

To move the following Clause—

 

         

“UK Commission on fiscal powers

 

(1)    

Within 6 months of the day on which this Act is passed, the Secretary of State

 

shall appoint a commission to examine the deployment of fiscal powers at local,

 

devolved and United Kingdom levels.

 

(2)    

The commission shall comprise between 4 and 6 representatives of any of—

 

(a)    

the Scottish Parliament,

 

(b)    

the National Assembly for Wales,

 

(c)    

the Northern Ireland Assembly,

 

(d)    

local government,

 

(e)    

the House of Commons, and


 
 

Notices of Amendments: 24 June 2015                     

5

 

Scotland Bill, continued

 
 

(f)    

the House of Lords.

 

(3)    

The bodies mentioned in subsection (2) shall select their representatives in any

 

way they see fit and the chief executive or presiding officer of each of those

 

bodies shall inform the Secretary of State of the names of the representatives of

 

those bodies, which may replace their representatives whenever the body

 

concerned has determined to do so.

 

(4)    

Subject to subsection (5), the commission may determine its own quorum and

 

methods of working and must publish a protocol setting out its own terms of

 

reference.

 

(5)    

The commission shall keep the operation of fiscal powers under review, making

 

reports and recommendations as it deems appropriate.

 

Member’s explanatory statement

 

The purpose of this New Clause is to ensure that there is proper consultation between the different

 

parts of the United Kingdom to ensure that new Scottish fiscal powers are deployed in a way that

 

does not undermine the cohesion of the UK. The proposed Commission could also make

 

recommendation regarding the future of devolved fiscal powers.

 


 

Ian Murray

 

Wayne David

 

NC32

 

Parliamentary Star - white    

To move the following Clause—

 

         

“Treasury Review of the implementation of Scottish rates of income tax

 

(1)    

The Treasury shall, no later than one year after the date on which this Act is

 

passed, publish and lay before the House of Commons a review of the

 

implementation of the Scottish basic rate and any other income tax rates for the

 

purposes of section 11A of the Income Tax Act 2007.

 

(2)    

The Treasury review must include—

 

(a)    

a review of the revised fiscal framework;

 

(b)    

the tax year to which sections 12 and 13 of this Act will apply, and the

 

day on which they are due to come into force;

 

(c)    

the number of staff assigned by the Scottish Government, Revenues

 

Scotland and Her Majesty’s Revenue and Customs, to the project

 

implementing the Scottish basic rate, and any other rates;

 

(d)    

a report on the identification of Scottish taxpayers who will be liable to

 

pay the Scottish basic rate, and other rates;

 

(e)    

the rates and bands at which the Scottish basic rate, and any other rates,

 

have been set by the Scottish Parliament; and

 

(f)    

a projection of the impact of the Scottish basic rate, and any other rates,

 

on income tax revenues generated in Scotland and across the UK.”

 

Member’s explanatory statement

 

This New Clause would provide for a review of the progress in implementing the new Scottish rate

 

of income tax. This will include a review of the revised fiscal framework, a task that will hereafter

 

be undertaken by the Scottish Office for Budget Responsibility.

 



 
 

Notices of Amendments: 24 June 2015                     

6

 

Scotland Bill, continued

 
 

Angus Robertson

 

Mike Weir

 

Dr Eilidh Whiteford

 

Stewart Hosie

 

Michelle Thomson

 

Natalie McGarry

 

NC33

 

Parliamentary Star - white    

To move the following Clause—

 

         

“Full fiscal autonomy for Scotland

 

(1)    

The Scottish Government and the Government of the United Kingdom must enter

 

into an agreement (the “Economic Agreement”)—

 

(a)    

setting out a plan for implementation of full fiscal autonomy for

 

Scotland, and

 

(b)    

establishing a framework within which the two Governments are to

 

coordinate their economic and fiscal policies in the context of full fiscal

 

autonomy for Scotland.

 

(2)    

Full fiscal autonomy for Scotland means that—

 

(a)    

the Scottish Parliament and Scottish Government have competence for

 

determining revenues raised in or as regards Scotland through taxation

 

and borrowing,

 

(b)    

the Scottish Parliament and Scottish Government have competence for

 

determining levels of public expenditure in or as regards Scotland,

 

    

in accordance with the amendments made by this Act.

 

(3)    

The framework mentioned in subsection (1)(b) must in particular include

 

arrangements for—

 

(a)    

facilitating fiscal coordination,

 

(b)    

overseeing economic cooperation,

 

(c)    

joint responsibilities in areas of mutual interest,

 

(d)    

safeguarding fiscal sustainability.

 

(4)    

In determining the terms of the Economic Agreement the two governments must

 

seek to ensure—

 

(a)    

the maintenance of monetary stability throughout the United Kingdom,

 

(b)    

the maintenance and promotion of the single markets in the United

 

Kingdom and the European Union,

 

(c)    

that they cooperate in the exercise of their respective functions relating to

 

the administration and collection of taxes,

 

(d)    

an equitable and transparent approach to consequences, resources and

 

rewards,

 

(e)    

that the Scottish Parliament and the Scottish Government retain the

 

benefits of increased tax revenues delivered by successful policies

 

pursued by them,

 

(f)    

that the Scottish Parliament and the Scottish Government have the

 

powers necessary to manage the consequences of full fiscal autonomy for

 

Scotland,

 

(g)    

that full fiscal autonomy for Scotland is implemented over a period of

 

time, as the Scottish Parliament and the Scottish Government acquire

 

capacity to carry out their additional competences.

 

(5)    

The Economic Agreement is to be entered into as soon as possible and the two

 

governments must cooperate in good faith with a view to achieving that.

 

(6)    

As soon as possible after the Economic Agreement is entered into—


 
 

Notices of Amendments: 24 June 2015                     

7

 

Scotland Bill, continued

 
 

(a)    

the Scottish Ministers must lay a copy of it before the Scottish

 

Parliament, and

 

(b)    

the Secretary of State must lay a copy of it before both Houses of

 

Parliament.

 

(7)    

The two governments must from time to time review the Economic Agreement

 

and make such amendments to its terms as they may agree with a view to ensuring

 

that it continues to meet the requirements of this section.

 

(8)    

Subsection (6) applies to the Economic Agreement as amended as it applies to the

 

Agreement as entered into.

 

(9)    

The Secretary of State may, with the agreement of the Scottish Ministers, by

 

regulations modify this section.

 

(10)    

A statutory instrument containing regulations under subsection (9) may not be

 

made unless a draft of the instrument has been laid before and approved by a

 

resolution of each House of Parliament.”

 

Member’s explanatory statement

 

This new clause would require the Scottish and UK governments to reach agreement on the

 

delivery of full fiscal autonomy for Scotland.

 


 

Angus Robertson

 

Mike Weir

 

Dr Eilidh Whiteford

 

Stewart Hosie

 

Michelle Thomson

 

Natalie McGarry

 

NC34

 

Parliamentary Star - white    

To move the following Clause—

 

         

“Tax on profits of corporations etc.

 

(1)    

The Scotland Act 1998 is amended as follows.

 

(2)    

In Part 4A (taxation), after Chapter 2 insert—

 

“Chapter 2A

 

Tax on profits of corporations etc.

 

80HB  

Tax on profits of corporations etc.

 

(1)    

A tax charged on the profits of companies carrying on activities in

 

Scotland is a devolved tax.

 

(2)    

For the purposes of this section “company” means any body corporate or

 

unincorporated association.””

 

Member’s explanatory statement

 

This new clause would devolve corporation tax to the Scottish Parliament.

 



 
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Revised 25 June 2015