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(a) for zero-rating or exempting any supply, acquisition or importation ;(b) for refunding any amount of tax ;
(c) for varying the rate of that tax otherwise than in relation to all supplies, acquisitions and importations ; or
(d) for relief other than relief applying to goods of whatever description or services of whatever description.
Madam Speaker-- then proceeded, pursuant to paragraph (3) of Standing Order No. 50 (Ways and Means motions), to put forthwith the Questions necessary to dispose of the further motions.
2. Beer (rate : existing regime)-- Resolved,
That, as from 6 o'clock in the evening of 16th March 1993, the rate of duty specified in section 36 of the Alcoholic Liquor Duties Act 1979 as that section has effect apart from section 7(1) of the Finance Act 1991 shall be increased from £1.108 per hectolitre for every degree by which the original gravity of beer exceeds 1000 degrees to £1.163 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. 3. Beer (rate : new regime)-- Resolved,
That--
(1) In section 36(1) of the Alcoholic Liquor Duties Act 1979, as substituted by section 7(1) of the Finance Act 1991, for "£10.60" there shall be substituted "£10.45".
(2) This Resolution shall come into force on 1st June 1993. 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. Beer (abolition of certain reliefs)-- Resolved,
That provision may be made amending sections 42 and 45, and repealing section 43, of the Alcoholic Liquor Duties Act 1979.
5. Wine and Made-wine
Resolved,
That, as from 6 o'clock in the evening of 16th March 1993, for the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 there shall be substituted the following Table--
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Table of Rates of Duty on Wine and Made-wine
PART I
Wine or Made-wine of a Strength Not Exceeding 22 Per Cent.
Description of wine |Rates of duty per
or made-wine |hectolitre
-------------------------------------------------------------------------------------------------------------------------------------------------------
|£
Wine or made-wine of a strength not exceeding 2 per cent. | 13.23
Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent. | 22.04
Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent. | 30.86
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent. | 39.69
Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent. | 48.50
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling |132.26
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. |218.40
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. |220.43
PART II
Wine or Made-wine of a Strength Exceeding 22 Per Cent.
Description of wine or made-wine |Rates of duty per litre of alcohol in the wine or made-wine
|£
Wine or made-wine of a strength exceeding 22 per cent. | 19.81
6. Mixing of wine and spirits
Resolved,
That section 58 of the Alcoholic Liquor Duties Act 1979 may be amended.
7. Sparkling wine or made-wine
Resolved,
That provisions may be substituted for paragraphs 1 and 2 of Schedule 1 to the Alcoholic Liquor Duties Act 1979.
8. Cider
Resolved,
That, as from 6 o'clock in the evening of 16th March 1993, the rate of duty specified in section 62(1) of the Alcoholic Liquor Duties Act 1979 shall be increased from £21.32 per hectolitre to £22.39 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.
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9. Tobacco products (rates)
Resolved ,
That, as from 6 o'clock in the evening of 16th March 1993, for the Table in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted --
"TABLE
1. Cigarettes An amount equal to 20 per cent. of the retail price plus £48.75 per thousand cigarettes.
2. Cigars £72.30 per kilogram.
3. Hand-rolling tobacco £76.29 per kilogram
4. Other smoking tobacco
and chewing tobacco £31.93 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. 10. Hand-rolling tobacco-- Resolved,
That the definition of hand-rolling tobacco in the Tobacco Products Duty Act 1979 may be amended.
11. Hydrocarbon oil (rates)
Resolved,
That, as from 6 o'clock in the evening of 16th March 1993, the Hydrocarbon Oil Duties Act 1979 shall have effect with the following amendments--
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(1) In section 6(1) for "£0.2779" and "£0.2285" there shall be substituted "£0.3058" and "£0.2514" respectively.(2) In section 11(1) for "£0.0095" and "£0.0135" there shall be substituted "£0.0105" and "£0.0149" respectively.
(3) In section 13A(1) for "£0.0437" there shall be substituted "£0.0482".
(4) In section 14(1) for "£0.0095" there shall be substituted "£0.0105".
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.
12. Hydrocarbon oil duties (measurements)
Resolved,
That provision may be made for the purposes of the Hydrocarbon Oil Duties Act 1979 as to the methods of ascertaining or determining-- (
(a) the volume of any substance ; and
(b) the amount of any duty that has been paid, or of any rebate that has been allowed, in respect of any substance.
13. Hydrocarbon oil duties (fuel substitutes)
Resolved ,
That provision may be made for charging excise duty on
(a) mineral oils within the meaning of the Directive of the Council of the European Communities dated 19th October 1992 No. 92/81/EEC, as amended ; and
(b) substances which are set aside for use or used as fuel for engines, motors or other machinery or as additives or extenders in any such fuel.
14. Gaming machine licence duty (rates)
Resolved,
That--
(1) The Tables set out in section 23(1) of the Betting and Gaming Duties Act 1981 shall be amended as follows--
(a) in Table A for "£375" there shall be substituted "£450" ; (
(b) in Table B for "£375" there shall be substituted "£450" and for "£960" there shall be substituted "£1,150".
(2) This Resolution applies in relation to licences for any period beginning on or after 1st May 1993.
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.
15. Lottery duty
Resolved,
That provisions may be made for and in connection with the imposition of a duty of exise on the taking of tickets or chances in lotteries.
16. Vehicles excise duty (rates : general)
Resolved ,
That--
(1) The Vehicles (Excise) Act 1971 shall be amended as follows. (2) In Schedule 1, in the Table set out in Part II--
(a) in the second column of paragraph 2 for "30.00" there shall be substituted "35.00" ;
(b) in the second column of paragraph 3 for "50.00" there shall be substituted "55.00" ;
(c) in the second column of paragraph 5 for "50.00" there shall be substituted "55.00".
(3) In Schedule 2, in the Table set out in Part II--
(a) in the second column of the first entry for "110" there shall be substituted "125" ;
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(b) in the second column of the second entry for "130" there shall be substituted "150".(4) In Schedule 3, in the Table set out in Part II--
(a) in the second column of paragraph 1 for "30.00" there shall be substituted "35.00" ;
(b) in the second column of paragraph 2 for "90.00" there shall be substituted "100.00" ;
(c) in the second column of paragraph 4 for "75.00" there shall be substituted "85.00".
(5) In Schedule 4, in paragraph 1(1) of Part I for "130" there shall be substituted "150".
(6) In Schedule 4, in paragraph 6 of Part I--
(a) in sub-paragraph (1) for "£75" there shall be substituted "£85" ;
(b) in sub-paragraphs (2)(a), (2)(b) and (4) for "£90" (in each place) there shall be substituted "£100".
(7) In Schedule 5, in the Table set out in Part II--
(a) in the second column of paragraph 1 for "60.00" there shall be substituted "70.00" ;
(b) in the second column of paragraph 2 for "110.00" there shall be substituted "125.00".
(8) This Resolution shall apply in relation to licences taken out after 16th March 1993.
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. 17. Vehicles excise duty (exceptional loads :-- 1) Resolved, That--
(1) The Vehicles (Excise) Act 1971 shall be amended as follows. (2) In paragraph 2 of Schedule 4A for "£3,250" there shall be substituted "£4,250".
(3) This Resolution shall apply in relation to licences taken out after 16th March 1993.
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. 18. Vehicles excise duty (exceptional loads :-- 2) Resolved, That paragraph 2 of Schedule 4A to the Vehicles (Excise) Act 1971 may be amended in relation to licences taken out on or after a day appointed by the Secretary of State.
19. Vehicles excise duty (old bicycles)
Resolved,
That--
(1) The Vehicles (Excise) Act 1971 shall be amended as follows (2) In Schedule 1 for paragraph 2 there shall be substituted "2. Where a bicycle the cylinder capacity of whose engine exceeds 150 cubic centimetres is one constructed before 1933 it shall be treated for the purposes of this Schedule as having an engine of cylinder capacity not exceeding 150 cubic centimetres."
(3) In paragraph 4(a) of that Schedule for "2(a)" there shall be substituted "2".
(4) This Resolution shall apply in relation to licences taken out after 16th March 1993.
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.
20. Vehicles excise duty (trade licences)
Resolved,
That--
(1) The Vehicles (Excise) Act 1971 shall be amended as follows. (2) In subsection (5) of section 16, including that subsection as set out in paragraph 12 of Part I of Schedule 7
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(a) for "£100" there shall be substituted "the rate mentioned in subsection (5A)(a) below", and(b) for "£20" there shall be substituted "the rate mentioned in subsection (5A)(b) below".
(3) In that section the following subsection shall be inserted after subsection (5)--
"(5A) The rates referred to in subsection (5) above are (a) the annual rate applicable to a vehicle falling within paragraph 2 of Part II of Schedule 5 to this act in relation to a licence taken out when the trade licence is taken out ;
(b) the annual rate applicable to a vehicle falling within paragraph 3 of Part II of Schedule 1 to this act in relation to a licence taken out when the trade licence is taken out."
(4) This Resolution shall apply in relation to licences taken out after 16th March 1993.
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. 21. Value added tax (fuel and power)-- Motion made, and Question put : --
That provision may be made--
(a) for supplies falling within Group 7 of Schedule 5 to the Value Added Tax Act 1983 to cease to be zero-rated, and
(b) as to the rates at which tax is to be charged on those supplies and on the equivalent acquisitions and importations.
The House divided : Ayes 303, Noes 278.
Division No. 196] [10.15 pm
AYES
Adley, Robert
Ainsworth, Peter (East Surrey)
Aitken, Jonathan
Alexander, Richard
Allason, Rupert (Torbay)
Amess, David
Ancram, Michael
Arbuthnot, James
Arnold, Jacques (Gravesham)
Arnold, Sir Thomas (Hazel Grv)
Ashby, David
Atkins, Robert
Atkinson, Peter (Hexham)
Baker, Rt Hon K. (Mole Valley)
Baker, Nicholas (Dorset North)
Baldry, Tony
Banks, Matthew (Southport)
Banks, Robert (Harrogate)
Bates, Michael
Batiste, Spencer
Bellingham, Henry
Bendall, Vivian
Beresford, Sir Paul
Biffen, Rt Hon John
Blackburn, Dr John G.
Bonsor, Sir Nicholas
Booth, Hartley
Boswell, Tim
Bottomley, Peter (Eltham)
Bottomley, Rt Hon Virginia
Bowden, Andrew
Bowis, John
Boyson, Rt Hon Sir Rhodes
Brandreth, Gyles
Brazier, Julian
Bright, Graham
Brooke, Rt Hon Peter
Brown, M. (Brigg & Cl'thorpes)
Browning, Mrs. Angela
Bruce, Ian (S Dorset)
Budgen, Nicholas
Burns, Simon
Burt, Alistair
Butcher, John
Butterfill, John
Carlisle, John (Luton North)
Carlisle, Kenneth (Lincoln)
Carrington, Matthew
Carttiss, Michael
Cash, William
Churchill, Mr
Clark, Dr Michael (Rochford)
Clarke, Rt Hon Kenneth (Ruclif)
Clifton-Brown, Geoffrey
Coe, Sebastian
Colvin, Michael
Congdon, David
Conway, Derek
Coombs, Anthony (Wyre For'st)
Coombs, Simon (Swindon)
Cope, Rt Hon Sir John
Cormack, Patrick
Couchman, James
Cran, James
Currie, Mrs Edwina (S D'by'ire)
Curry, David (Skipton & Ripon)
Davis, David (Boothferry)
Day, Stephen
Deva, Nirj Joseph
Devlin, Tim
Dickens, Geoffrey
Dorrell, Stephen
Douglas-Hamilton, Lord James
Dover, Den
Duncan, Alan
Duncan-Smith, Iain
Dunn, Bob
Durant, Sir Anthony
Eggar, Tim
Elletson, Harold
Emery, Rt Hon Sir Peter
Evans, David (Welwyn Hatfield)
Evans, Jonathan (Brecon)
Evans, Nigel (Ribble Valley)
Evans, Roger (Monmouth)
Evennett, David
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