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New Clause 8
Vans provided to employees for private use
After Section 156 of the Taxes Act 1988, there shall be inserted the following new section--
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"156A(i) This section shall apply where a van is provided by an employer to an employee for private use.(ii) In these circumstances, no benefit shall arise under section 156 above.
(iii) Instead, the scale benefit that will apply to a van will be £200 for each year.
(iv) The above scale benefit will be reduced proportionately when the van is available for private use for less than the whole tax year.
(v) The van will not be regarded as available for private use when it is a pool van (to be determined in like manner to a pool car as is set out in Taxes Act 1988, section 159).
(vi) For the purposes of this section, a van means any mechanically propelled motor vehicle constructed primarily for the conveyance of goods or burden of any description.".'.-- [Mr. Beith.]
Brought up, and read the First time.
Mr. Beith : I beg to move, That the clause be read a Second time. Hundreds of thousands of employees who are provided by their employer with a van in which they drive home at night now face additional income tax charges. That is also a problem for their employers because they have much paperwork associated with it. It results from the Inland Revenue treating the provision of a van for private use as a benefit in kind, so thousands of employers, from the largest such as British Telecom to small businesses such as plumbers, shopfitters and joiners, face the prospect of a bureaucratic nightmare in maintaining the records necessary to fill in form P11D, which is the form on which benefits in kind are included. The tax charge applies whenever an employer makes a van available for the private use of an employee, and that will include private motoring on evenings or weekends, travel from home to either the main base of work or to the first call of the day, and travel to home from the main base of work or from the last call of the day.
Let us consider a plumber's employee who is provided with a van which he uses to make his calls and to carry his heavy equipment. He takes the van home each evening, partly because he has secure parking here, partly, perhaps, because it is a way of carrying his tools home and not leaving them around, and partly because he can then proceed to his first call the next day. The Revenue will regard as private use that private journey home, plus any use that he may make of the van at the weekend, and a tax charge will be raised on that. It is well known that the provision of a car to an employee triggers an income tax liability computed with reference to a scale of charges in the tax legislation, but, because of the precise definition of a car in the legislation, the provision of vans for private use is not caught by the car scale charge provisions. The legislation enabling a tax charge to be levied on vans has been around since 1976, but until recently it has not been invoked by the Revenue.
The Inland Revenue finds out about benefits in kind from form P11D, which has to be completed by the employer in respect of every employee earning more than £8,500 a year, which is increasingly most people who would have the use of a van. The pre-printed form issued by the Revenue lists all the main tax benefits, and the employer fills in the details. Although technically the provision of a van for private use should in any event be filled in by the employer in the other section on the form, there was no specific box on the form to record the provision of vans. Largely because of that, most employers
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did not bother. Apparently, that was allowed by the Revenue by default. The result is that people have not faced a tax charge on the availability of a van.The Revenue appears to have changed its policy during the tax year 1990-91, and it started to raise the matter during inspections. During a form P11D inspection, a member of the Inland Revenue visits an employer and looks into the background documentation on the basis of which the form has been filled in. In some recent investigations, it appears that the Revenue took the view that it would regard the provision of a van for private use as a benefit from 6 April 1990, although not apparently from any earlier date. That approach of apparently ignoring previous tax years is completely non- statutory. It illustrates that there has been a change in the Revenue's policy. For the employees the change means that they have to pay more tax. For the employers it means an awful lot of paperwork. Records need to be kept of individual vehicle costs right down to the last gallon of petrol, which employee has the use of the van in each year and each mile travelled by the van, differentiated between business and private use. Guidelines have to be established on what is business and what is private use. It is a complex task for employers. In many cases, small businesses have just one or two vehicles. Several employees may switch around and have the van for private use at different times in the tax year.
The only way to avoid the charge is to require the employee to return the vehicle each night to the employer's depot and hand in the keys and demonstrate that he did no private mileage during the day, for example, at lunch-time. That is an extremely elaborate procedure for the relatively limited benefit of the private use of a van. Therefore, in the new clause we suggest a simple annual scale charge of £200. That would avoid the employer having to keep the records. It would fix at a limited point the liability of the employee to tax--that is the tax raised on the £200. The charge would be analogous to the car tax, but would be at a lower level. It seems reasonable to put it at a significantly lower level. First, the private use of a van has not been taxed in practice until recently. Secondly, the use of a van for private motoring is not exactly a luxury motoring perk.
I can speak with some authority and experience on the matter because, before we were married, my wife came to meet me on many occasions driven in a van which her father used to drive home from work. Sitting on a cushion in the back of a van for transport is not by any means an opportunity for luxury motoring. I must stress that I no longer have a financial interest in the matter because the events took place more than 25 years ago.
Not many employees who have the use of a van for private motoring would regard the imposition of a detailed charge justified mile by mile as a reasonable way of computing a tax liability. It does not make sense to the man who has the use of the van when he compares his pay slip with that of his mate who he drops off on the way home from work, who does not have the use of the van but gets a lift home in it. One of them pays a higher tax charge than the other because he has the van available. The procedures are wholly bureaucratic and could be easily remedied by the use of a small scale charge such as I have proposed.
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Mr. Dorrell : The new clause proposes to set a scale benefit of £200 for the purposes of charging tax under schedule E on the benefit of a van provided by an employer to an employee for private use--one might add, of whatever kind. The right hon. Member for
Berwick-upon-Tweed (Mr. Beith) justified his proposal on the ground of the undoubted complexity of the present position because there are no special rules governing the provision of a van to an employee. Such provision is consequently covered by the general rules which, as they apply to a van, can be complex.
I have some sympathy with the principle of the new clause. But the crucial question is whether the proposals should be added to the Finance Bill this year and whether the hon. Gentleman wants to go down as the Member of Parliament who introduced the tax charge on vans used privately by employees.
Of course, the use of scale charges is not new. It applies to the majority of company cars. It has been applied more recently to mobile telephones. The £200 charge that the hon. Gentleman proposes is, of course, the same as that which applies to a mobile telephone. I am not sure that it is reasonable to say that the value to the employee of the availability of a van is the same as that of a mobile telephone. The most obvious difference is that the capital and running costs of a typical van--they must be taken into account in setting a scale benefit because it is an approximation of the value of the benefit--are considerably higher than those of a mobile phone. A charge of £200 would seem rather low when set alongside the scale benefit of just over £1,000 for the smallest company car with a high business mileage, even bearing in mind the intrinsic difference between the two levels of benefit to which the right hon. Gentleman drew attention.
12 midnight
I do not want to rule out the idea of some scale benefit for company vans. The Inland Revenue reminded employers last year that the provision of vans for employees' private use should be returned on P11Ds. That leads, undoubtedly, to the complexity that the right hon. Gentleman has described. I invite him to consider withdrawing the clause on the basis that we recognise that the present position causes unnecessary complexity and that it is something that we undertake to consider.
Mr. Beith : I am glad to know that the Minister understands that from the employers' point of view complexity leads to problems, and that many employees might have to pay a larger amount of tax because their employers have not calculated carefully and accurately the relevant charges, because of the time involved. A scale charge, although perhaps a rough-and-ready method, is probably--the same applies to a car--a much simpler approach from an employee's point of view.
I recognise the willingness of the Minister to consider the issue with greater care between now and the next Finance Bill. On that basis I beg to ask leave to withdraw the motion.
Mr. Deputy Speaker : Is it the pleasure of the House that the new clause be withdrawn?
Mr. Deputy Speaker : The Question is, That the clause be read a Second time. As many as are of that opinion say Aye. To the contrary, No.
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Mr. Deputy Speaker : The Noes have it.
Question negatived.
Mr. Beith : On a point of order, Mr. Deputy Speaker. The initial pressing of the matter to a Division--it did not proceed--was not my doing because I was happy to accept the Minister's undertaking.
New Clause 11
Tax exemptions for certain sporting and recreational associations
(1) Where--
(a) an Association which has as its object the encouragement, development and governance of any sport or other form of recreational activity (or which has as its objects the representation of such Associations) is approved for the purposes of this section by the Secretary of State, and
(b) the memorandum of association of other similar instrument regulating the functions of the Association precludes the direct or indirect payment of transfer to any of its members of any of its income or property by way of dividend, gift, division, bonus or otherwise howsoever by way of profit,
there shall, on a claim in that behalf to the Board, be allowed in the case of the association--
(i) exemption from tax in respect of income, and
(ii) exemption from tax in respect of chargeable gains. (2) In sections 338 and 339 of the Income and Corporation Taxes Act 1988, "qualifying donation" shall include a payment under a disposition or covenant made by a company in favour of an Association approved for the purposes of this section under subsection (1) above.
(3) The conditions specified in paragraph (b) of subsection (i) above shall not be deemed not to be complied with in the case of any Association by reason only that the memorandum or other similar instrument regulating its functions does not prevent the payment to its members of reasonable renumeration for goods or facilities supplied, or for services rendered, of reasonable interest for money lent, or of reasonable rent for any premises.
(4) In this section "recreational activity" means any activities in the fields of physical recreation conducive to the health or welfare to those participating in them.'.-- [Ms. Hoey.]
Brought up, and read the First time.
Ms. Hoey : I beg to move, That the clause be read a Second time. My hon. Friend the Member for Linlithgow (Mr. Dalyell) first raised this issue in the House in 1980. Since then, many all-party attempts have been made to convince the Treasury of the strength of our case. Those of us who persist in pushing the new clause hope that reason and justice will eventually prevail. As a relatively new Member, I have made various speeches on the subject. The hon. and learned Member for Fife, North-East (Mr. Campbell) and the hon. Member for Surbiton (Mr. Tracey) must have filing cabinets full of speeches that they have made on it.
The only thing that changes each year is that the debate on the matter gets later. I apologise for holding up the House on this issue, but it is important and hon. Members should listen with a little more attention--
Mr. Deputy Speaker : Order. If hon. Members want to leave the Chamber, they should do so quietly. I am having
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great difficulty in hearing the hon. Lady and a lot of patter is also going on behind me. I hope that hon. Members will take note.Ms. Hoey : The new clause is simple and I hope that hon. Members will not be taken in by Treasuryspeak, which usually seeks to make the issue seem difficult. The new clause seeks to obtain tax exemptions for governing and representative bodies of sport and recreation, such as the Central Council of Physical Recreation, the Sports Aid Foundation and, most important in this Olympics year, the British Olympic Association.
The proposal is not intended to benefit private sports clubs and associations that operate for private profit. Corporation tax is paid by 81 national governing bodies of sport, which are members of the Central Council of Physical Recreation. That amounted to almost £3 million in 1980-90, which is approximately 6 per cent. of the Government's direct funding to the four sports councils.
The all-party new clause would give the Secretary of State for National Heritage a duty in addition to the many duties that he is adding to his new Department. He would have the final decision on whether the governing or representative body met the objective that is stated clearly in the new clause : to encourage, develop and govern sport or other forms of recreational activity.
Another purpose of the proposal is to enable sports governing bodies to benefit in a similar way to charities, so that those who wish to give donations will find them tax-attractive. They could benefit from the tax advantages of the gift aid scheme introduced by the Prime Minister in his former role of Chancellor.
Although the amount of tax lost to the Exchequer would be relatively insignificant, the benefit to sport and recreation cannot be overestimated. It would be substantial, not just because there would be some financial help to the beleaguered finances of many of the governing bodies of sport, but because of the moral boost that it would give, at a stroke, to some 6 million volunteers in sport. They are its backbone, providing thousands of hours of unpaid work to run the 150,000 registered sports clubs in the country.
Last week I attended the sports day of an inner-city school in my constituency--Charles Edward Brook. Many of the pupils were enjoying competitive sport at every level in that deprived area. The enjoyment that the youngsters were getting out of that sports day was evident, but more important was the voluntary work that the school's physical education department did after school hours and in the evenings, and the work that the instructor in charge, Steve White, does to encourage many youngsters who show talent to get involved in a sports club in the evening.
It is those sorts of voluntary works that we want to encourage through the new clause. It would be a clear signal from Parliament that it recognised the importance and the beneficial contribution to our communities of the voluntary sports governing bodies. Without the burden of corporation tax, more money could be made available for grassroots sporting development at a time when there is so much concern about the welfare of schools' sporting arrangements. There is no reason why some of the exemptions could not
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be tied to specific development projects, which the governing bodies of sport would have to undertake as part of an overall strategy for sport and recreation.I wish to say a few words about the British Olympic Association. It is incredible that in an Olympics year the association is virtually unique among the 166 national Olympic committees in that the British Government tax its Olympics fund-raising efforts. All the effort of many people throughout the country to help the association to ensure that our team has the best when competing with other countries is bitten into by Government taxation.
Mr. Brian Wilson (Cunninghame, North) : Does my hon. Friend find it as odd as I find it that, while she is fighting the good fight on behalf of sport and the British althletics and Olympic movements, the hon. Member for Falmouth and Camborne (Mr. Coe) is not with us?
Ms. Hoey : The hon. Member for Falmouth and Camborne is a sponsor of the new clause. He has apologised for not being able to be here for personal reasons, which will probably appear in the newspapers tomorrow-- [Interruption.] He has rather pressing personal problems tonight--or rather, his wife has.
The British Olympic Association bears sole responsibility for the cost of the British team at both the winter and summer Olympics, including transport, maintenance and equipment. It also funds injury research and pre -Olympic training and it maintains the Olympic library. That expenditure has increased substantially during the past 10 years. The association receives no direct Government grant. In 1988, the year of the last Olympics, it raised more than £4 million towards the cost of the participation of the British team. In 1989, just after the Olympics were over, it paid back £750,000 of that revenue in tax to the Treasury.
The association is wholly dependent on appeals to raise money every year. Relief is now needed. It would be an important gesture, not just to the association but to sport generally, if some attempt were made immediately to consider specifically the position of the association. Will the Minister agree to meet a deputation within the next week from the governing bodies of sport? Will he consider the immediate position of the British Olympic Association? Depending on his answer to those questions, I shall decide whether to press the new clause to a vote.
We have had enough excuses. Each year the matter is raised time and again. Last year, it appeared that there was some give from the Treasury ; there was a feeling that something might be done in the Budget. In fact, because of various deals being struck with the pools companies--ironically, unsuccessfully to try to stave off a national lottery--any plans were dropped.
I hope that the Treasury will reconsider and that the Secretary of State for National Heritage, rather than just talking and attending sporting events, will show that his Department has muscle. I hope that he and his officials will get back to the grassroots of sport and serve our youth and British sport well.
12.15 am
Mr. Menzies Campbell (Fife, North-East) : This debate has become something of an annual event in the British sporting calendar, though it is not always attended by as many spectators as it is this evening. It gives the Government an opportunity to demonstrate whether their
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public profile of support for British sport is buttressed by a realistic understanding of the consequences if new clause 11 were to pass into law.The Olympic games will shortly commence in Barcelona. If previous performances are any yardstick, the United Kingdom will undoubtedly win several medals. When Britain's competitors return they will be received at No. 10 Downing street. There will be considerable expressions of pride at their achievements, and it will be said how much the United Kingdom's reputation has been enhanced. Some may even find themselves figuring in the next honours list.
The truth is that that will do nothing to assist sport's various governing bodies in helping others to achieve the standards of Olympic medallists. Nor will it do anything to help sports men and sports women of all standards, or to provide recreational facilities for the increasing number of people who, for sound and sensible health reasons, consider sport to be an attractive pastime. As the hon. Member for Vauxhall (Ms. Hoey) made clear, the House has debated tax exemption on many previous occasions. In a debate on new clause 15 of the Finance (No. 2) Bill on 13 July 1988, beginning at column 454 of the Official Report, a similar proposal attracted the support of Sir Eldon Griffiths, the hon. Member for Surbiton (Mr. Tracey), who I am glad to see in his place, Mr. Denis Howell, as he then was but now ennobled, and the hon. Member for Dumfries (Sir H. Monro). Previous proposals for making sports associations exempt from tax attracted considerable support in all parts of the House. It would be to the great advantage of British sport and British sports men and sports women if new clause 11 were added to the Bill. The hon. Member for Vauxhall hopes that the Government will respond positively, by meeting a deputation representing those with an interest in the subject. If the Chancellor of the Exchequer were willing to meet such a deputation, he would be doing no more than reflecting his remarks in the debate to which I referred. Replying to the amendment moved by Sir Eldon Griffiths, the right hon. Gentleman said :
"I have noted the comments of my hon. Friend the Member for Bury St. Edmunds (Sir E. Griffiths). There are difficulties with the new clause, but I am prepared to review the issues raised in it and to meet hon. Members to discuss it."
He concluded :
"I have just outlined a number of difficulties, but I recognise that there is keen interest in this subject. I shall review it, and I shall be happy to talk to hon. Members about it at their convenience."--[ Official Report, 13 July 1988 ; Vol. 137, c. 460-62.]
Mr. Dennis Skinner (Bolsover) : There could be a meeting in Barcelona.
Mr. Campbell : We could meet in Barcelona, if we could persuade the Fees Office that was a legitimate purpose for Members of Parliament. If the Minister is concerned about making what might appear to be a concession in being willing to meet hon. Members who have expressed an interest, he can take comfort from the fact that as far back as 1988 the Chancellor of the Exchequer--albeit when operating at a different level of responsibility-- thought that a meeting about and further discussion of the subject was well justified.
I am happy to support the new clause, which was moved so ably by the hon. Member for Vauxhall, and I hope that it will commend itself to the House.
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Mr. Richard Tracey (Surbiton) : I rise briefly to support the cross- party new clause. I agree with the hon. Member for Vauxhall (Ms. Hoey) and the hon. and learned Member for Fife, North-East (Mr. Campbell) that it is about time that my party said something other than it will consider the issue and that it really did so. As the hon. and learned Gentleman said, when the Chancellor of the Exchequer occupied the post now held by my hon. Friend the Financial Secretary he gave an undertaking that he would examine the matter seriously and I take him at his word. This year we were pleased to be joined in tabling the new clause by my hon. Friend the Member for Falmouth and Camborne (Mr. Coe). I reiterate his regrets that he is not here because his wife is expecting an imminent happy event. I am sure that the House will understand why he is not here to lend his considerable support as one of the greatest athletes this country has ever produced and to urge my hon. Friend the Minister to give the issue some serious thought, especially with regard to the British Olympic Association.
As the hon. Member for Vauxhall said, the association is merely seeking relief in line with all other Olympic associations across the world. It seeks tax relief once every four years to allow our teams to be better supported and thus to perform better in the Olympic games.
We now have a Prime Minister with an avowed and very visible interest in sport. Although we did not hear him say that he would consider the issue when he was a member of the Treasury team, I am sure that in his heart of hearts he wishes to see our Olympic team going into the field properly supported and equipped. I hope that my hon. Friend the Minister will be able to say something more and will at least agree to meet a delegation so that the hon. Member for Vauxhall will not be forced to press the matter to a vote.
Mr. Wilson : I shall be brief, as I spoke in the debate last year. I think that the arguments have been well made and I shall merely support them rather than prolong the proceedings.
As a matter of courtesy, I express my best wishes to the hon. Member for Falmouth and Camborne (Mr. Coe). It is generally a sound rule not to make impromptu references to hon. Members' non-presence in the House and I regret the fact that I broke that rule.
Mr. Dorrell : I am sure that my hon. Friend the Member for Falmouth and Camborne (Mr. Coe) will be grateful to the hon. Member for Cunninghame, North (Mr. Wilson) for the retraction of his ill-judged comment.-- [Interruption.] Indeed. Perhaps we shall see the hon. Member for Bolsover (Mr. Skinner) there too.
Several hon. Members have said that this debate has become an annual event, and my hon. Friend the Member for Surbiton (Mr. Tracey) was good enough to offer me a little career advice by suggesting that the Prime Minister will take a keen personal interest in the examination of the issue so it behoves the holder of my office to consider it particularly seriously. I gladly assure the hon. Member for Vauxhall (Ms. Hoey) that if she wants to discuss it in depth with me and my officials, I should be very pleased to see her and any delegation she may wish to bring. The issue has aroused interest in all parts of the House over a number of years, so I gladly commit myself to looking at it in detail and from a sympathetic background.
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However, I should in honesty tell the House that there are some reservations. I put them to hon. Members not in a spirit of saying, "That is why I shall conclude, as a result of the examination, that the system must go on as before," but in the spirit of saying, "Those are the questions that the hon. Lady and her delegation will find confronting them when they come to see me, so those are the issues that their representations will have to address."The new clause is generous and wide ranging. It would give complete exemption from corporation tax to any association that was involved in the promotion of physical and recreational activities. That would include a very wide range of activities. That generosity should be compared with the present position, where the only bodies in British tax law that are wholly exempt from corporation tax are local authorities and health service bodies. Even the exemption enjoyed by charities is conditional on the charity's income being applied solely to charitable purposes, which does not include sport. That is not to say that there is no way round the problem, but it is the problem that we face in the current structure of corporation tax. If such an exemption were granted carte blanche to the bodies that the hon. Lady and her supporters have in mind, it would confer an unfair advantage on those bodies where, for example, they sold sports equipment or refreshments or indulged in any other trade activity in direct competition with other local traders who did not enjoy similar tax privileges.
Further, although there is a common-sense perception of the meaning of the word "sport", it is not a word which lends itself easily to the sort of tight definition that would be necessary if it were to be written into tax law in such a way as to avoid others free riding on the hon. Lady's proposal in a way that she would be the first to deprecate. So if we are to make any progress, we must consider a definition of "sport" that delivers the hon. Lady's objective without including a wide range of activities which she would not wish to include.
The clause contains provisions designed to allow companies to receive relief for covenanted donations. Again, I am prepared to examine that, but we must remember that the covenanting system is currently associated with the concept of charity. It is well understood in charity law, as I said, that sport is not a charitable activity, and it is legitimate to ask whether we want a significant share of money now provided to the charities world through the covenanting system diverted to the sports world, remembering that the sports world benefits to a significant extent from company sponsorship, which in many cases is tax allowable.
The hon. Lady asked for a meeting. I shall be glad to hold a meeting to examine the issue carefully and to see whether those questions can be answered.
Mr. Dorrell : The hon. Gentleman, tough inquisitor that he is, asks when. When the hon. Lady seeks a meeting, I shall be glad to arrange it as quickly as may be.
Ms. Hoey : The Minister has said nothing about the British Olympic Association. Will he please dwell on that?
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Mr. Dorrell : I think that the fact that the Olympic games start in the next couple of weeks is a coincidence of timing which concentrates hon. Members' minds on the application of a general principle. I did not gather that the hon. Member for Vauxhall was seeking special treatment for the Olympic movement ; I understood her to be citing it as a particularly acute example of the operation of tax law in Britain and contrasting our treatment of our Olympic association with the treatment of such associations in other jurisdictions. I consider that a less powerful argument than the arguments that the hon. Lady advanced about the generality of sporting bodies. To consider the impact on the Olympic association of a specific aspect of our tax system is to avoid, or ignore, a range of support arrangements that are available to our Olympic movement and available--or not, as the case may be--to other such movements. I think that the hon. Lady's case is stronger when she concentrates on the principle, rather than on its specific application to the Olympic movement.
As I have said, I will gladly meet the hon. Lady to discuss the subject further, but I hope that she will then address her representations to the concerns that I have expressed this evening--concerns that my predecessors have expressed on similar occasions in the past.
12.30 am
Ms. Hoey : I thank the Financial Secretary, who has been a little more positive than his predecessor. It may be a coincidence that his predecessor is no longer a Member of Parliament. His predecessor did meet a deputation last year, and we considered the meeting very useful ; unfortunately, nothing came of it.
I should be happy to meet the Financial Secretary with a deputation, but I hope that his powers of persuasion are a bit stronger than those of the previous incumbent ; otherwise, we shall be wasting our time. The hon. Gentleman said that he would consider the wider issues carefully. I hope that that will happen as a result of our meeting, and that we shall not have to come back next year for the same sterile debate. I hope that we shall make progress during the coming year.
There is strong agreement, and a wish to find a way forward. I realise that the issue is complicated ; we all realise that. What I do not want, however --and what sports governing bodies do not want--is a continuing failure to consider the matter seriously because of the gobbledegook of Treasuryspeak.
I shall take up the Financial Secretary's offer, and hope to see him next week. I beg to ask leave to withdraw the motion.
Question put , That the clause be read a Second time :
The House divided : Ayes 22, Noes 161.
AYES
Division No. 56] [12.32 am Beith, Rt Hon A. J.
Bruce, Malcolm (Gordon)
Campbell, Menzies (Fife NE)
Connarty, Michael
Donohoe, Brian
Dowd, Jim
Ewing, Mrs Margaret
Godman, Dr Norman A.
Graham, Thomas
Heppell, John
Hill, Keith (Streatham)
Hoey, Kate
Home Robertson, John
Hood, Jimmy
Hughes, Simon (Southwark)
McAllion, John
MacDonald, Calum
Pendry, Tom
Salmond, Alex
Welsh, Andrew
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