769

House of Commons

Tuesday 12 May 2009

Committee of the whole House

Finance Bill

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(Clauses 7, 8, 9, 11, 14, 16, 20 and 92)

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Note

The Amendments have been arranged in accordance with the Order to be

proposed by Mr Chancellor of the Exchequer.

Mr Chancellor of the Exchequer

To move, That the Order in which proceedings in the Committee of the whole House

on the Finance Bill are taken shall be: Clauses 7, 8, 9, 11, 92, 14, 16 and 20.

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

1

Clause  7,  page  3,  line  16,  leave out ‘28%’ and insert ‘25%’.

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

2

Clause  8,  page  3,  line  22,  leave out ‘21%’ and insert ‘20%’.

Mr Jeremy Browne

Dr Vincent Cable

Mr Colin Breed

Dr John Pugh

6

Clause  8,  page  3,  line  23,  at end insert—

Committee of the whole House: 12 May 2009

770

Finance Bill, continued

‘(1A)

The Treasury may by regulations provide for the introduction of a very small

companies relief from the small companies’ rate under subsection (1) for

businesses with a rateable value of less than £25,000.

(1B)	Regulations under subsection (1A) shall be made by statutory instrument and

shall be subject to amendment in pursuance of a resolution of the House of

Commons.’.

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

3

Clause  8,  page  3,  line  25,  leave out ‘7/400ths’ and insert ‘1/50th’.

Mr Jeremy Browne

Dr Vincent Cable

Mr Colin Breed

Dr John Pugh

7

Clause  9,  page  3,  line  37,  leave out ‘1 January 2010’ and insert ‘the day on which

this Act is passed’.

Mr Jeremy Browne

Dr Vincent Cable

Mr Colin Breed

Dr John Pugh

8

Clause  9,  page  4,  line  2,  at end insert—

‘(1A)

The Chancellor of the Exchequer must, not later than 1 April 2010, compile and

lay before the House of Commons a report containing an assessment of the impact

of the temporary VAT rate reduction on—

(a)	UK economic growth,

(b)	the competitiveness of small and medium-sized businesses, and

(c)	the disposable income of low-income households,

for the period during which the rate reduction had effect.

(1B)	A Minister of the Crown must, not later than 1 May 2010, make a motion in the

House of Commons in relation to the report.’.

Mr Jeremy Browne

Dr Vincent Cable

Mr Colin Breed

Dr John Pugh

10

Clause  11,  page  5,  line  35,  at end insert—

‘(6A)

No further amendment may be made to section 5 of ALDA 1979 within three

years of the commencement of this section, unless the condition set out in

subsection (6B) has been satisfied.

Committee of the whole House: 12 May 2009

771

Finance Bill, continued

(6B)	The condition referred to in subsection (6A) is that the Chancellor of the

Exchequer shall have compiled and laid before the House of Commons a report

containing an assessment of the impact of the increases in alcohol liquor duty

on—

(a)	the competitiveness of licenses premises, and

(b)	the level of employment in alcohol-related industry,

and the House of Commons shall, by resolution, have approved that report.’.

Stewart Hosie

12

Clause  11,  page  5,  line  37,  at end insert—

‘(8)	The Treasury will, prior to the 2009 Pre-budget statement—

(a)	publish an assessment of the level of revenue yield anticipated from

alcohol liquor duty based on it being levied on the rates of duty in this

section, and

(b)	publish an assessment of the level of alcohol liquor duty required to be

levied on each type of drink on an equitable basis based on the alcohol

content to generate the same level of revenue yield.’.

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

4

Clause  92,  page  45,  line  18,  after ‘after’, insert ‘the first anniversary of’.

Mr Frank Field

16

Clause  14,  page  7,  line  23,  leave out from end of line to end of line 20 on page 9 and

insert—

‘(1A)

For paragraphs 1A and 1B substitute—

“(1AA)

The annual rate of vehicle excise duty applicable to a vehicle to which

this Part of this Schedule applies shall be determined in accordance with

Table AA.

Committee of the whole House: 12 May 2009

772

Finance Bill, continued

TABLE AA

	Engine capacity		Rate
	Exceeding	Not exceeding
	-	1,000 cc	nil
	1,000 cc	1,500 cc	nil
	1,500 cc	2000 cc	£40
	2,000 cc	2,500 cc	£80
	2,500 cc	3,000 cc	£120
	3,000 cc	-	£160”’.

Stewart Hosie

13

Clause  16,  page  10,  line  24,  at end insert—

‘(2A)

In section 6 (excise duty on hydrocarbon oil) after subsection (1A) (as amended

by subsection (2) above), insert—

“(1AA)

In every Budget Statement and pre-Budget Statement the Chancellor of

the Exchequer must provide a forecast for oil prices and set out

anticipated yield from fuel duty and VAT on fuel for that price and for a

range of prices up to 50 per cent. above his forecast.

(1AB)

The Treasury must, following each such statement, by regulations made

by statutory instrument reduce the rates of duty specified in subsection

(1A) in direct proportion to the increase in the costs accounted for by

VAT.

(1AC)

Whenever international oil prices rise above the level estimated by the

forecast made in accordance with subsection (1AA), indexed fuel duty

increases shall not take effect until the international oil prices return to

the forecast level or the forecast price is amended by the next Budget or

pre-Budget Statement.”’.

Mr Alan Reid

Danny Alexander

Mr David Heath

Sir Robert Smith

Mr Roger Williams

John Thurso

5

Clause  16,  page  10,  line  39,  at end insert—

‘(8A)

After section 14F insert the following—

“14G	Remote rural fuel discount scheme

(1)	The Treasury shall by regulations provide for the introduction, by no later

than 1 April 2010, of a remote rural fuel discount scheme.

Committee of the whole House: 12 May 2009

773

Finance Bill, continued

(2)	The purpose of the scheme is to provide a rebate on road fuel duty at

qualifying retail outlets in qualifying areas to reduce the premium paid

for fuel in such areas over the national average.

(3)	Qualifying retail outlets under subsection (2) are outlets located in

qualifying areas meeting any criteria as defined under subsection (4).

(4)	Qualifying areas are remote rural areas as may be defined by regulations

under subsection (1).

(5)	Regulations under subsection (1) may—

(a)	specify the amount of the fuel duty rebate;

(b)	define ‘remote rural areas’;

(c)	define qualifying retail outlets, including any restriction;

(d)	specify how the rebate is to be applied, including—

(i)	authorising HMRC to define procedures and conduct

audits, and

(ii)	how any administrative costs are to be defrayed;

(e)	provide for it to be an offence for a person fraudulently to supply

or sell rebated fuel other than as proscribed by these regulations;

(f)	provide for a system of registration of eligible retail outlets; and

(g)	provide for the scheme to be administered in Scotland by the

Scottish Executive, in Wales by the Welsh Ministers and in

Northern Ireland by the Northern Ireland Executive.”.’.

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

11

Clause  16,  page  10,  line  40,  at end add ‘, provided that before this date, the

Chancellor has published a report examining the costs and benefits of the introduction of

an automatic fuel duty stabiliser whereby the rates set out in HODA 1979 vary inversely

in comparison to oil prices.’.

Stewart Hosie

14

Clause  20,  page  12,  line  15,  leave out subsection (2).

Mr Jeremy Browne

Dr Vincent Cable

Mr Colin Breed

Dr John Pugh

9

Clause  20,  page  12,  line  18,  at end insert—

‘(3A)

The Treasury must, before the publication of the 2009 Pre-Budget Report,

prepare and lay before the House of Commons a report on the impact of the

increase in bingo duty under subsection (2) on the competitiveness of licensed

bingo clubs.

(3B)	A Minister of the Crown must, not later than one month after the report has been

laid before the House of Commons, make a motion in that House in relation to the

report.’.

Committee of the whole House: 12 May 2009

774

Finance Bill, continued

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

15

Clause  20,  page  12,  line  19,  leave out from ‘effect’ to end of line 20 and insert ‘as

the Treasury may by order provide.

(4A)	An order under subsection (4)—

(a)	shall be made by statutory instrument,

(b)	may not be made unless a draft has been laid before and approved by

resolution of the House of Commons, and

(c)	may not be made until proceedings in the High Court in relation to The

Commissioners for Her Majesty’s Revenue and Customs vs The Rank

Group plc (CH 2008/APP/0448) have concluded.’.

Order of the House [6 MAY 2009]

That the following provisions shall apply to the Finance Bill:

1.	Clauses 7, 8, 9, 11, 14, 16, 20 and 92 be committed to a Committee of the

whole House;

2.	the remainder of the Bill be committed to a Public Bill Committee; and

3.	when the provisions of the Bill considered by the Committee of the whole

House and the Public Bill Committee have been reported to the House, the

Bill be proceeded with as if it had been reported as a whole to the House from

the Public Bill Committee.

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Revised 12 May 2009