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| | | Energy efficiency and water conservation: fiscal and economic report |
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| | | Negatived on division NC9 |
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| | To move the following Clause:— |
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| | | ‘(1) | The Chancellor of the Exchequer must, within one year of the passing of this Act |
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| | | and annually thereafter prepare and publish a report on such fiscal measures he |
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| | | considers appropriate to assist with— |
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| | | (a) | energy efficiency; and |
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| | | (c) | small scale local energy generation; |
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| | | (d) | the conservation of water by householders. |
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| | | (2) | In preparing the report under subsection (1), the Chancellor of the Exchequer |
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| | | shall take reasonable steps to consult local authorities and such persons as in his |
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| | | opinion have an interest in— |
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| | | (a) | enhancing the United Kingdom contribution to combating climate |
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| | | (b) | alleviating fuel poverty; and |
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| | | (c) | conserving supplies of water. |
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| | | “microgeneration” has the same meaning as in section 82 of the Energy Act |
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| | | “small scale local energy generation” means generation of energy— |
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| | | (a) | in the case of electricity, generation by plant not exceeding 20 |
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| | | (b) | in the case of heat, production by plant not exceeding 100 megawatts |
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| | | Energy efficiency: lower rate of stamp duty land tax |
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| | To move the following Clause:— |
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| | | ‘(1) | The Finance Act 2003 (c. 14) is amended according to the provisions of |
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| | | Schedule—(Stamp Duty Land Tax: lower rate for certain measures). |
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| | | (2) | The Schedule (Stamp Duty Land Tax: lower rate for certain measures) has |
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| | | Use of moneys for new nuclear weapons |
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| | To move the following Clause:— |
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| | | ‘(1) | The Chancellor shall within six months of the passing of this Act and thereafter |
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| | | annually report to Parliament on the amount of money raised by measures in this |
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| | | Act that in his opinion have been, and are likely to be, spent on: |
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| | | (a) | new nuclear weapons; and |
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| | | (b) | any research and development programmes relating to the provision of |
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| | | (2) | It shall be the duty of the Chancellor to make a motion for a resolution approving |
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| | | in the House of Commons every report before Parliament under subsection (1). |
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| | To move the following Clause:— |
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| | | ‘(1) | The Chancellor shall within six months of the passing of this Act and thereafter |
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| | | annually report to Parliament on the amount of money raised by measures in this |
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| | | Act that in his opinion have been, and are likely to be, spent on: |
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| | | (a) | maintaining a military presence in Iraq; and |
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| | | (b) | the deployment of troops or use of equipment for armed conflict. |
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| | | (2) | It shall be the duty of the Chancellor to make a motion for a resolution approving |
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| | | in the House of Commons every report before Parliament under subsection (1).’. |
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| | To move the following Clause:— |
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| | | ‘Following the Budget speech but prior to 15 July, the Chancellor of the |
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| | | Exchequer shall lay before Parliament a report stating— |
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| | | (a) | the estimate of overpayment of tax credits in the previous tax year. |
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| | | (b) | the estimate of underpayment of tax credits in the previous tax year, |
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| | | (c) | the estimate of fraud against the tax credits system in the previous tax |
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| | | Listing Requirements for Real Estate Investment Trusts |
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| | To move the following Clause:— |
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| | | ‘The shares forming the ordinary share capital of a Real Estate Investment Trust |
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| | | company must be listed on a recognised stock exchange or on the Alternative |
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| | | Investment Market of the London Stock Exchange or its equivalent European |
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| | | Report on environmental impact taxation |
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| | To move the following Clause:— |
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| | | ‘The Chancellor of the Exchequer shall publish a report at the time of the Budget |
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| | | Statement stating the amount of revenue taken from— |
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| | | (b) | the climate change levy, |
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| | | (c) | any increase in real terms in the hydrocarbon oil duty, and |
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| | | (d) | vehicle excise duty.’. |
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| | | Tax credits: putting things right |
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| | To move the following Clause:— |
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| | | ‘(1) | The Chancellor of the Exchequer shall within six months of the passing of this |
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| | | Act implement the twelve specific recommendations made by the Parliamentary |
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| | | and Health Service Ombudsman in Tax Credits: Putting things right (June 2005) |
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| | | (Paragraph 3.41, 5.17, 5.21, 5.29, 5.30, 5.30, 5.30, 5.41, 5.51, 5.61, 5.65, 7.14).’. |
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| | | Aviation fuel duty indexation |
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| | To move the following Clause:— |
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| | | ‘Aviation Fuel Duty will be indexed to inflation.’. |
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| | To move the following Schedule:— |
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| | | Stamp Duty Land Tax; lower rate for certain measures |
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| | | 21 | After section 92 of the Finance Act 2003 insert— |
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| | | “92A | Lower rate where notice given relating to specified measures |
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| | | (1) | This section applies where— |
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| | | (a) | the purchaser is liable to pay the tax in respect of a chargeable |
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| | | (b) | the relevant land consists entirely of residential property, and |
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| | | (c) | the purchaser has given notice of an intention to undertake or |
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| | | to have undertaken relevant specified measures within the |
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| | | (2) | Where this section applies, regulations shall prescribe a lower rate of |
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| | | tax chargeable in respect of the transaction, and different lower rates |
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| | | may apply to the undertaking of different relevant measures. |
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| | | (3) | The lower rate in regulations under subsection (2) may be expressed |
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| | | (a) | a percentage of the chargeable consideration, |
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| | | (b) | a percentage of the amount of the tax in respect of the |
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| | | chargeable transaction that would be payable if this section |
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| | | (c) | a specified monetary reduction in the amount of tax payable. |
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| | | (4) | In determining the lower rate in regulations under subsection (2), the |
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| | | Treasury shall have regard to— |
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| | | (a) | any energy efficiency aims for residential accommodation |
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| | | designated under section 2 or 3 of the Sustainable Energy Act |
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| | | 2003 (energy efficiency in residential accommodation: |
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| | | designation by Secretary of State and by the National |
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| | | (b) | the duty of the Secretary of State under section 217(1) of the |
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| | | Housing Act 2004 (duty in relation to increase in energy |
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| | | efficiency of residential accommodation in England), and |
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| | | (c) | the microgeneration strategy published pursuant to section 82 |
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| | | of the Energy Act 2004; and |
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| | | (d) | the need to conserve water. |
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| | | (5) | Notice for the purpose of subsection (1)(c) shall be given in writing in |
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| | | such terms as may be prescribed by regulations. |
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| | | (a) | prescribe ‘relevant specified measures’ for the purposes of |
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| | | (b) | specify the extent to which the lower rate prescribed under |
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| | | regulations under this section is payable in relation to different |
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| | | specified measures undertaken. |
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| | | (7) | The prescribed definition under subsection (6) shall include— |
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| | | (a) | measures to improve the thermal insulation of the property, |
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| | | (b) | other measures to improve the energy efficiency of the |
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| | | (c) | the installation of microgeneration measures, |
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| | | (d) | the installation of water saving measures. |
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| | | 92B | Arrangements in relation to lower rate under s. 92A |
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| | | (1) | Where section 92A applies, regulations may require a person or body |
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| | | other than the purchaser to retain the relevant amount until a decision |
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| | | is made that the relevant specified energy efficiency measures have |
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| | | been undertaking by or on behalf of the purchaser. |
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| | | (2) | Regulations may prescribe the person or body that is to decide whether |
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| | | or not the relevant energy efficiency measures have been undertaken. |
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| | | (3) | Any such decision must be taken within, or as soon as practicable after |
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| | | (4) | Where it is decided that the relevant specified measures have been |
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| | | taken within the relevant period, the relevant amount, and any interest |
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| | | payable on it, shall be paid to the purchaser. |
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| | | (5) | Where it is decided that the relevant specified measures have not been |
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| | | taken within the relevant period, the relevant amount, and any interest |
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| | | payable on it, shall be payable in the same manner as the tax. |
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| | | (6) | Interest payable under subsections (4) and (5) shall be determined in |
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| | | accordance with the provisions of section 87. |
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| | | (7) | Regulations may amend Schedules 10 and 12 so as to provide for— |
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| | | (a) | the making of returns in relation to the provisions of section |
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| | | 92A and this section and regulations made under them, |
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| | | (b) | duties to keep and preserve records in relation to those |
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| | | provisions and regulations, |
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| | | (c) | appeals against decisions under those provisions and |
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| | | (d) | the recovery of relevant amounts and interest payable on |
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| | | (8) | The powers to make regulations under section 92A and this section are |
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| | | exercisable by the Treasury. |
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| | | 22 | In section 92A and this section— |
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| | | “the relevant amount” means an amount that is the difference between— |
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| | | (a) | the amount of the tax in respect of the chargeable transaction that |
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| | | would be payable if section 92A were not to apply, and |
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| | | (b) | the amount of tax in respect of the chargeable transaction that is |
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| | | payable under section 92A; |
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| | | “the relevant period” means a period to be specified in regulations |
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| | | beginning with the date on which the tax becomes payable. |
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| | | 23 | In section 114 (orders and regulations made by the Treasury or Inland |
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| | | Revenue), in subsection (4), at the end, insert “paragraph 9A(1) of Schedule 19 |
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| | | (commencement of sections 92A and 92B.” |
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| | | 24 | In Schedule 19 (Stamp duty land tax: commencement and transitional |
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| | | provisions), after paragraph 9, insert— |
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| | | “Commencement of sections 92A and 92B |
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| | | 9A. (1) Sections 92A and 92B shall come into force in accordance with the |
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| | | provisions of an order made by the Treasury. |
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| | | (2) No order may be made under sub-paragraph (1) before the coming into |
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| | | force of section 155 of the Housing Act 2004 (duty to have a home |
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| | Page 14, line 15 [Clause 13], leave out Table A and insert— |
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