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(a) for zero-rating or exempting any supply ;

(b) for refunding any amount of tax ;

(c) for varying the rate of that tax otherwise than in relation to all supplies and importations ; or

(d) for relief other than relief applying to goods of whatever description or services of whatever description.

Mr. Speaker : I am now required under Standing Order No. 50(3) to put successively, without further debate, the Question on each of the ways and means motions, on the motions for procedure and the money resolution on the Finance Bill.

2. Spirits

Resolved ,

That, as from 6 o'clock in the evening of 20th March 1990, the rate of duty specified in section 5 of the Alcoholic Liquor Duties Act 1979 shall be increased from £15.77 per litre of alcohol in the spirits to £17.35 per litre of alcohol in the spirits.

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And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

3. Beer

Resolved ,

That, as from 6 o'clock in the evening of 20th March 1990, the rate of duty specified in section 36 of the Alcoholic Duties Act 1979 shall be increased from £0.90 per hectolitre for every degree by which the original gravity of beer exceeds 1,000 degrees to £.97 per hectolitre for every such degree.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

4. Wine and made-wine

Resolved,

That, as from 6 o'clock in the evening of 20th March 1990, the rates of duty under sections 54 and 55 of the Alcoholic Liquor Duties Act 1979 shall be as follows--

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Table file CW900326.016 not available

5. Cider

Resolved,

That, as from 6 o'clock in the evening of 20th March 1990, the rate of duty specified in section 62(1) of the Alcoholic Liquor Duties Act 1979 shall be increased from £17.33 per hectolitre to £18.66 per hectolitre.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

6. Tobacco products

Resolved,

That, as from 23rd March 1990, the rates of duty on cigarettes, cigars and hand-rolling tobacco specified in Schedule 1 to the Tobacco Products Duty Act 1979 shall be increased--

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(a) in the case of cigarettes, to an amount equal to 21 per cent. of the retail price plus £34.91 per thousand cigarettes ; (

(b) in the case of cigars, to £53.67 per kilogram ; and (

(c) in the case of hand-rolling tobacco, to £56.63 per kilogram. And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

7. Hydrocarbon oil

Motion made, and Question put,

That, as from 6 o'clock in the evening of 20th March 1990 (1) The rates of duty specified in subsection (1) of section 6 of the Hydrocarbon Oil Duties Act 1979 shall be increased

(a) in the case of light oil, from £0.2044 a litre to £0.2248 a litre ; and

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(b) in the case of heavy oil, from £0.1729 a litre to £0.1902 a litre.

(2) Subsection (2A) of that section (special rate of duty on petrol below 4 star) shall cease to have effect.

(3) The rates of rebate of duty specified in subsection 11(1) of that Act shall be increased

(a) in the case of fuel oil, from £0.0077 a litre to £0.0083 a litre ; and

(b) in the case of gas oil, from £0.0110 a litre to £0.0118 a litre.

(4) The rate of rebate of duty specified in section 13A(1) of that Act (unleaded petrol) shall be increased from £0.0272 a litre to £0.0299 a litre.

(5) The rate of rebate of duty specified in section 14(1) of that Act (light oil for use as furnace oil) shall be increased from £0.0077 a litre to £0.0083 a litre.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.-- [Mr. Salmond.]

The House divided : Ayes 340, Noes 13.

Division No. 140] [10.18 pm

AYES

Adley, Robert

Aitken, Jonathan

Alexander, Richard

Alison, Rt Hon Michael

Allason, Rupert

Amery, Rt Hon Julian

Amess, David

Amos, Alan

Arbuthnot, James

Arnold, Jacques (Gravesham)

Arnold, Tom (Hazel Grove)

Ashby, David

Aspinwall, Jack

Atkins, Robert

Atkinson, David

Baker, Rt Hon K. (Mole Valley)

Baldry, Tony

Barnes, Mrs Rosie (Greenwich)

Batiste, Spencer

Beaumont-Dark, Anthony

Bellingham, Henry

Bendall, Vivian

Bennett, Nicholas (Pembroke)

Benyon, W.

Bevan, David Gilroy

Biffen, Rt Hon John

Bonsor, Sir Nicholas

Boscawen, Hon Robert

Boswell, Tim

Bottomley, Peter

Bottomley, Mrs Virginia

Bowden, A (Brighton K'pto'n)

Bowden, Gerald (Dulwich)

Bowis, John

Boyson, Rt Hon Dr Sir Rhodes

Braine, Rt Hon Sir Bernard

Brandon-Bravo, Martin

Brazier, Julian

Bright, Graham

Brown, Michael (Brigg & Cl't's)

Bruce, Ian (Dorset South)

Budgen, Nicholas

Burns, Simon

Burt, Alistair

Butcher, John

Butler, Chris

Butterfill, John

Carlisle, John, (Luton N)

Carlisle, Kenneth (Lincoln)

Carrington, Matthew

Carttiss, Michael

Cartwright, John

Cash, William

Chalker, Rt Hon Mrs Lynda

Channon, Rt Hon Paul

Chapman, Sydney

Chope, Christopher

Clark, Hon Alan (Plym'th S'n)

Clark, Dr Michael (Rochford)

Clark, Sir W. (Croydon S)

Clarke, Rt Hon K. (Rushcliffe)

Colvin, Michael

Conway, Derek

Coombs, Anthony (Wyre F'rest)

Coombs, Simon (Swindon)

Cope, Rt Hon John

Cormack, Patrick

Couchman, James

Cran, James

Critchley, Julian

Currie, Mrs Edwina

Curry, David

Davies, Q. (Stamf'd & Spald'g)

Davis, David (Boothferry)

Day, Stephen

Devlin, Tim

Dickens, Geoffrey

Dorrell, Stephen

Douglas-Hamilton, Lord James

Dover, Den

Dunn, Bob

Dykes, Hugh

Eggar, Tim

Emery, Sir Peter

Evans, David (Welwyn Hatf'd)

Evennett, David

Fairbairn, Sir Nicholas

Fallon, Michael

Farr, Sir John

Favell, Tony

Fenner, Dame Peggy

Field, Barry (Isle of Wight)

Finsberg, Sir Geoffrey

Fishburn, John Dudley

Fookes, Dame Janet

Forman, Nigel

Forth, Eric

Fowler, Rt Hon Sir Norman

Fox, Sir Marcus

Franks, Cecil

Freeman, Roger

French, Douglas

Fry, Peter

Gale, Roger

Gardiner, George

Garel-Jones, Tristan

Gilmour, Rt Hon Sir Ian

Glyn, Dr Sir Alan

Goodhart, Sir Philip

Goodson-Wickes, Dr Charles

Gorman, Mrs Teresa

Gorst, John

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