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9.32 pm

Jim Shannon (Strangford) (DUP): I welcome the many good things in the Budget, but I want to focus on one omission. The Prime Minister and the coalition have suggested that marriage should be recognised in the tax system, but yet another Budget has not recognised it. Other countries across the OECD have recognised it, but Great Britain has not. That point has to be underlined. The Prime Minister was right to commit to bringing us back into line with international best practice, and the benefits of marriage to individuals, families and society are considerable and plain to see, yet the Government have again singularly failed to deliver.

The greater benefits of marriage reach out beyond the family structure, leading to stronger and more cohesive communities. The Relationships Foundation has shown that the cost of family failure has increased to a staggering £44 billion, which means that failed relationships across the United Kingdom cost the taxpayer £1,470 each per

25 Mar 2013 : Column 1390

year. In that context, the Government should be doing all they can to support family stability, and that is best secured by supporting marriage. They should be encouraging and supporting marriage and the bond of commitment, not making it harder to marry in this country than across the rest of the OECD. Again, the Government have failed to address that issue.

In recent years, the Government have said repeatedly that they back recognising marriage in the tax system, but the reality is very different. It was a headline commitment in both the Conservative manifesto and the coalition agreement. If that is not enough, public support for a transferable allowance is plain. A 2012 YouGov poll showed that 70% of people who expressed an opinion supported a tax allowance for married couples. So why the inaction?

On 3 July 2012, I asked the Exchequer Secretary two questions on this matter. First, I asked whether the Government would honour their commitment to recognise marriage in the tax system. He did not answer. Then I asked him about implementation. Nine months later, I hope to get an answer to that question. I want to quote what I said that day:

“Recognition of marriage in the tax system will require HMRC to make various operational changes, particularly in the IT systems. Can he reassure us that this preparatory work is already under way so that when the Government bring forward legislation to recognise marriage in the tax system there is no further delay? If he cannot do so tonight, will he make it an urgent priority to make a statement to the House setting out the time that will be required to change the IT systems and announce that he has instructed that work to begin in readiness for the introduction of the transferable allowance legislation?”—[Official Report, 3 July 2012; Vol. 547, c. 880.]

This issue is even more pressing today because, unlike the last Budget, this Budget is quite possibly the last opportunity the Government will have to introduce the necessary Budget resolution if transferable allowances are to be up and running by the next election. If they take more than 12 months and the Government wait until the 2014 Budget, that means there will almost certainly be no transferable allowance in place at the next election. That would be tragic. I very much hope that the Minister will be good enough to answer the question today and explain either that the process will take significantly less than 12 months, so that the system can be introduced at the Budget and fully implemented within the time frame of the coalition agreement—that is, before May 2015—or that the Government will amend the Finance Bill so that the IT changes can start now.

People feel alienated when manifestos are not delivered on and promises are not kept. It is not too late to put it right tonight.

9.35 pm

Chris Leslie (Nottingham East) (Lab/Co-op): Before I start, hon. Members will be pleased to join me in congratulating my hon. Friend the Member for Leeds West (Rachel Reeves) on the arrival of her new baby daughter Anna at 6 o’clock this morning—which might explain why she is not replying to this evening’s debate.

There can be no doubt that last week’s Budget certainly lived down to the low expectations that were billed for it. This was a Budget for lower wages and downgraded credit ratings; a Budget for lower confidence but higher debt; a Budget for poorer productivity, low growth or no growth at all in the economy. The Chancellor has

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been forced by his own failure to extinguish his deficit reduction plan, but keeps on whistling in the wind to convince his Back Benchers—perhaps even to convince himself—that he is sticking with it. This Government—or at least the largest part of this Government—were elected promising painful decisions in the short term, but said it would all be worth it in the end. As my right hon. Friends the Members for Neath (Mr Hain) and for Oldham West and Royton (Mr Meacher) said, although there has been pain for some—especially the most vulnerable in society—three years on, Britain has not advanced one jot.

The economy has flatlined, the country’s debts are mounting and now even the Office for Budget Responsibility says that deficit reduction has “stalled”. So much for the Chancellor’s plan A. After three years of austerity, stagnation and ever higher national debt, where has it left Britain? The triple A credit rating has been humiliatingly downgraded. The OBR says that this Budget will reduce, not increase, the prospects for growth this year, and all the time the Chancellor’s borrowing plans are being revised upwards, now reaching an astronomical £245 billion higher than forecast.

When the Chief Secretary to the Treasury replies, he will pretend that this is a Budget to build an aspiration nation, but it is just more of the same failed plan from a desperation Chancellor, presiding over a stagnation nation. As a result of his failure, the UK economy has grown by just 0.7%, compared with the 5.3% forecast at the time of the 2010 spending review. Now the failed plan of this failing Chancellor stands squarely in the path of progress, holding back the economy, making the situation far worse and digging us even deeper into the mire. As my right hon. Friend the Member for Edinburgh South West (Mr Darling) said, Britain now faces the real prospect of a lost decade of economic decline, with confidence sapped and businesses retreating from investment in the productivity we need to keep pace with our competitors.

Yet after four days of debate on this Budget, those on the Government Benches are still in denial, while mystery surrounds some of the details of the Treasury’s accounts and the measures announced. As my hon. Friends the Members for Aberdeen South (Dame Anne Begg) and for East Lothian (Fiona O’Donnell) said, we know that the Government plan a bedroom tax on some of the least well-off in the country, starting next week, which contrasts with their plans to offer subsidised mortgages, potentially to those who want to buy a second or third property for themselves—the spare-homes subsidy, as Ministers might like to characterise it. Under this Government, it seems that there is one rule for the rich, but only one room for the poor. Despite all the other competing priorities for tax and deficit reduction, the Chancellor has failed to propose any change to the obscene timing of the millionaires’ tax cut—a cut in income tax for the richest 1%, which will we vote against this evening.

When the Chief Secretary stands to speak, I am sure he will trumpet the changes to the personal allowance—it is what the Liberals believe they have achieved in their short period of collaboration. Before the right hon. Gentleman gets too excited with his achievement, let us take a look at it for a moment. The changes to direct

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taxes and benefits, including cuts to tax credits and child benefit, mean that the typical family will be £600 a year worse off by the next election—and that is before we include the hike in VAT to 20%, the cuts to maternity pay or the education maintenance allowance, or the Office for Budget Responsibility forecast of lower wages by the time of the next election. Those tax rises and cuts more than offset what the Government are promising in several years’ time on child care or changes to the personal allowance. Even the 1p taken off a pint of beer sinks without trace compared with the 5p the right hon. Gentleman has added through VAT.

When the right hon. Gentleman gets to his feet, perhaps he will explain to the House what sort of an achievement he thinks it is for him and his Liberal Democrat colleagues to prop up the failed plan of this failing Chancellor, which lightens the load for the typical millionaire by £100,000 while making life tougher for ordinary families up and down the country. Perhaps he will explain why there is no return yet of the 10p starting rate of tax to help millions of low and middle-income families, as we had hoped, and no sign of a mansion tax to pay for it, as the right hon. Gentleman’s Liberal colleagues had promised. [Interruption.] Will he tell hon. Members why there is no bank bonus tax to fund a jobs guarantee for young people out of work? [Interruption.] I will happily give way to the Chancellor if he wants to intervene on this particular point. [Interruption.] I was simply asking some questions.

As well as missing out on the chance to repeat the bank bonus tax, the Chancellor has gone soft on the bank levy. The banks paid £900 million less this year than the Chancellor said they would, on top of the £700 million less than they should have paid in the bank levy in the year before. Never mind the Chancellor; I would like to ask the Chief Secretary to explain his own support and that of his Liberal colleagues for the squalid plan to give away company shares to workers who sign away their employment rights, which even several former Tory Ministers, including Lord Lawson, could not stomach—and again, we will vote against that this evening.

Above all else, perhaps the right hon. Gentleman will set out for us just how far he is prepared to support the failing Chancellor in pretending that things are getting better on borrowing when quite plainly they are not.

We all know that the Chancellor has crafted his reputational raison d’étre around reducing the national debt, yet it has risen by 38% on his watch. We know that his woeful performance, placing the UK in the relegation zone of G20 nations on economic growth, has unsurprisingly torn his deficit reduction promises to shreds. We know, too, that the Office for Budget Responsibility says that borrowing this year will be the same as last year and the same next year—“stalled” is the word it uses. Frankly, there is no improvement. There is no longer a deficit reduction plan; it has failed; it is no more.

Let us for a moment just pause and reflect on the Chancellor’s overriding political desperation to prove that the deficit is still falling. This incredibly coincidental, manufactured figure of £100 million is the sum total of deficit reduction he has sweated buckets to achieve from last year to this. This is not a deficit reduction of 1%; it is not even one tenth of 1%. At that rate, it will take more than 1,000 years to clear the deficit and balance

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the books. That is not a deficit reduction plan; it is a millennium goal. A deficit reduction from £121 billion to £120.9 billion is something that should embarrass the right hon. Gentleman, not delight him. That is not getting the deficit down; it is just rounding it down.

The Chancellor’s embarrassment demands that the whole of the Budget should revolve around that one desperate political fig leaf. Everything has been sacrificed in the failing Chancellor’s drive to spare his blushes. There has been the last-minute dash for £11 billion of in-year cuts in health, education, transport and local services in recent weeks—all in time for midnight next Sunday—including the axing of at least 800 nursing posts from the NHS so far this month. There has been the invention of what the Chancellor called “exceptional inter-period flexibility” to push at least £1.6 billion of this year’s spending into next year’s accounts. There has been the reclassification of the UK’s contribution to the European Investment Bank in the accounts, which helpfully takes £1.3 billion out of the spending totals for this year. The whole House knows that if the normal accounting conventions had remained unchanged, Government borrowing would be up, not down, as sure as night follows day.

Tonight, the only deficit deniers sit on the Government Benches. I believe that these distortions and manipulations are so serious that they merit not just the usual Treasury Committee inquiry into the Budget, but a review of it by the National Audit Office, and a Public Accounts Committee inquiry into the extraordinary so-called “Budget exchange” practices.

This is a Budget that serve only to hold Britain back. The few positive measures that it includes will not come into force for a year or more. Its many negative consequences—lower growth, lower investment, lower productivity and lower pay—will delay, or will deny Britain, the recovery that we need. The accounting devices that it deploys simply serve to shift today’s spending into tomorrow’s deficit, while the deficit reduction plan itself has now stalled.

This is a Budget which delays the growth and recovery that our economy requires, and which puts off the stimulus that our economy demands. It is a Budget not for aspiration, but of procrastination. Far from building the goal of one nation that we all share, it will result only in the stagnation that we all fear.

9.46 pm

The Chief Secretary to the Treasury (Danny Alexander): Let me begin by joining the shadow Financial Secretary in his congratulations to the hon. Member for Leeds West (Rachel Reeves) on the birth of her child, as I think will Members in all parts of the House.

The debate has been very well attended. I think that there were 46 Back-Bench speeches. It has also been very well considered and, at times, passionate. I thank Members on both sides of the House for their contributions.

My right hon. Friend the Secretary of State for Communities and Local Government opened the debate in his usual pugnacious style. He talked about planning, housing, mortgages and the help to buy scheme, which he described in some detail. He did not mention the announcement on zero-carbon homes, but my right hon. Friend the Member for Hazel Grove (Andrew Stunell) referred to it in detail.

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There were contributions from Members representing all parts of the United Kingdom, and, I think, from all parties in the House except the Scottish National party. The hon. Member for Carmarthen East and Dinefwr (Jonathan Edwards)—

Jonathan Edwards rose—

Danny Alexander: Will the hon. Gentleman give me a moment? I am going to say something about him. He made some serious points about borrowing powers. As he knows, they are being considered in the light of the Silk commission recommendations.

Many Government Members celebrated both the reaching of the £10,000 income tax personal allowance and the reductions in fuel duty, which one or two Opposition Members also welcomed. I will not single out every contribution, but my hon. Friends the Members for Halesowen and Rowley Regis (James Morris) and for Mid Dorset and North Poole (Annette Brooke) spoke passionately about those subjects. They also mentioned housing, including the important role played by affordable housing in the Budget.

Chris Leslie rose—

Danny Alexander: I am going to press on.

Chris Leslie rose—

Danny Alexander: Will the hon. Gentleman just let me finish the point?

The hon. Members for Huddersfield (Mr Sheerman) and for Stalybridge and Hyde (Jonathan Reynolds) made passionate speeches about manufacturing. The hon. Member for Coventry South (Mr Cunningham) celebrated the presidency of George Bush, which was somewhat surprising. My hon. Friend the Member for Colchester (Sir Bob Russell) called for a tax on television rights relating to football matches, which is not a suggestion that I shall be following up immediately.

Now I will give way to the shadow Financial Secretary.

Chris Leslie: The Chief Secretary mentioned housing. May I ask him about the new homes subsidy? In yesterday’s Daily Telegraph, he was quoted as saying:

“I do not want to get into all the details.”

Has he decided tonight to rule out making that scheme available for second or third homes?

Danny Alexander: We have made it clear throughout that there is no intention that this scheme should work to the benefit of second-home owners, but as I said yesterday and as the Chancellor has said repeatedly, we will consult on the detail of the scheme to make sure it benefits those whom it needs to benefit.

There is a very serious problem in this country: many people, especially young couples, can afford the monthly repayments on their mortgage but cannot afford the large deposits that are now required by mortgage—

Chris Leslie: Will the right hon. Gentleman give way?

Danny Alexander: No, I am going to press on.

25 Mar 2013 : Column 1395

Chris Leslie rose—

Danny Alexander: Sit down; I am going to press on. The help to buy scheme, in its several manifestations, is designed to provide support.

We heard no apology whatsoever from Opposition Front Benchers for the mess they got this country into when in government. That is what we were looking for from the shadow Secretary of State for Local Government and the shadow Financial Secretary.

There were contributions from a number of distinguished members of the—

Sheila Gilmore (Edinburgh East) (Lab): What does the Chief Secretary have to say about the Financial Times editorial which said that the Budget offered too little to boost growth now?

Danny Alexander: I disagree with it, for reasons that I will come to. I will now make some progress.

The right hon. Member for Edinburgh South West (Mr Darling) made a characteristically thoughtful contribution to the debate. He has made it clear, not least through his leadership of the Better Together campaign but also in response to an intervention, that the Scottish National party is not being open about the scale of the problems that an independent Scotland would face.

It was not the presence on the Opposition Front Bench of members of the former Government that was most noticed last week. Many Members will have sensed a presence in the Chamber, and looking up they would have seen Lord Mandelson, a former member of the previous Government, looking down. Afterwards, he gave his views on the Budget. He said in a speech the following night:

“I can't quite remember which member of the government it was who claimed to have abolished boom and bust. Well, we abolished boom…The whole argument about whether we’re cutting too far and too fast, it’s in the past. It is rather predictable party political stuff from over the despatch box, and it is a bit tiring to the public.”

The shadow Chancellor would do well to take note. Lord Mandelson then said the following, which is particularly significant in the context of an earlier intervention:

“I don’t think you can really take a chance, I think the markets, whose confidence in us to pay back what we borrow—that confidence is the determining factor. If that was seriously damaged by a lurch in policy I think that would be quite a risk which I would not blame the chancellor for refusing to take.”

That is sage advice from a former member of the previous Government, which Opposition Front Benchers would do well to take.

Last week’s Budget sent a message to hard-working families in each and every constituency up and down the country: if people want to get on in life, this Government will support them. If, in the short term, people want more money back in their pockets, we are taking measures to help them. They will pay less to fill up their car; they will pay less for a pint of beer; and, most importantly, if they earn less than £10,000 they will soon pay absolutely nothing in income tax.

If, in the near future, Mr Speaker, a constituent of yours wants to own their own home, this Government are making that a very real possibility through low-deposit

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mortgages, through mortgage guarantees and through doubling the affordable homes guarantee programme. For those who, in the distant future, do not want their children or grandchildren to still be paying off this generation’s debts, we are taking the steps to ensure that they will not. We are reducing the structural deficit, creating a tax landscape for economic growth and building an infrastructure for the UK to compete in the global race.

This evening, I want to talk about the steps this Government have taken to build a stronger economy and a fairer society. We are putting our faith in the private sector to help us build that stronger economy. We believe that the best way to do that is to create the most competitive tax regime in the G20. Further reducing the rate of corporation tax, which we announced in this Budget, will not only send a clear message that Britain is open for business, but will increase the return on those businesses’ investments and incentivise economic growth. Meanwhile, our £2,000 employment allowance, welcomed on both sides of the House, will be a real help for small and medium-sized businesses that want to expand and to employ more staff.

The Government know that if we want to see growth we cannot, as our predecessors did so catastrophically, look to one industry or one city. Several Opposition Members mentioned the importance of manufacturing industry, but when in government Labour became over-dependent on one square mile, thanks to the shadow Chancellor’s prawn cocktail offensive. We know that for a stronger, more balanced economy, we need growth across different sectors, and we need growth up and down the country. That is why we are taking forward the measures from the Heseltine review; it is why my right hon. Friends the Business Secretary and the Deputy Prime Minister unveiled our aerospace investment in Bristol before the Budget; it is why we are supporting the asset management sector, which is so important, particularly to the Scottish economy and to Edinburgh; and it is why, as well as supporting renewables, we are developing proposals so that communities can benefit from any shale gas discovered in their area. It is right that local communities see the benefits of natural resources in their locality.

We also need to make sure that our industrial base is broad, as we have seen only too clearly the dangers of over-reliance on one specific sector. That is why my right hon. Friend the Business Secretary is overseeing £1.8 billion of funding to support strategies in 11 key sectors, working to ensure that our economy makes the most of its potential in life sciences, construction and many other areas. While we build this stronger economy, we are also making sure that we build a fairer society. The Labour party likes to portray itself as the party of taking from the rich and giving to the poor, but everyone who was paying income tax at the l0p rate and was then paying income tax at double that rate will soon, thanks to this Government, be paying no income tax at all. That policy comes straight from the Liberal Democrat manifesto to the pockets of millions of hard-working families up and down the country, thanks to this coalition Government.

Of course we recognise that, despite these actions, times are still difficult for many families up and down the country. For that reason, we have taken the decision to cancel this September’s fuel duty increase, which was

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baked into the public finances by the Labour party. That cancellation has been welcomed across the House, but especially by Members with more rural constituencies such as mine.

I must also congratulate my hon. Friend the Member for Leeds North West (Greg Mulholland) on his tireless and passionate campaigning on beer duty. I know that he has some wonderful pubs and a very good beer shop in his constituency, I know how many excellent breweries we have up and down the country, and I know that our scrapping of the beer duty escalator will be a real boon both for the pub trade and for the brewing industry.

Jim Sheridan (Paisley and Renfrewshire North) (Lab): The Chief Secretary has mentioned the beer tax, but does he have anything to say to the Scotch whisky industry, which is suffering as a consequence of the Budget?

Danny Alexander: I say, as I said directly to the Scotch whisky industry, that this Government are giving considerable support to it as it seeks to broaden its reach into export markets across the world. The work of UKTI, in particular, is of great assistance to that industry.

We are building a stronger economy and a fairer society, and we are also helping people who want to get on in life. If you want to get on in life, last week’s was a Budget that will support you. It was a Budget that will give thousands of people the opportunity to step on to the housing ladder or step up the housing ladder. Our £5.4 billion housing package will boost home ownership and kick-start the building of new homes. The intention of the help to buy scheme is to provide help to people who want to get their first home or move home but cannot afford the deposit that today’s mortgages now require. This is a complex policy area, and we are working with the industry to find a practical and sensible way of taking the scheme forward without blunting its radicalism or its reach. I am sure we will achieve that.

Chris Leslie rose—

Danny Alexander: I am going to press on, as there is no time left.

There are many other ways the Government are helping people to get on in life. Our tax-free child care measures, for example, will ensure that from autumn 2015 vouchers supporting 20% of child care costs will be available to families when both parents or a single parent is working, neither parent is earning more than £150,000 a year and the parents are not already receiving a more generous level of support through the tax credit system.

The Government are helping people to get on in life and plan for their financial futures. Thanks to the excellent work of my the Minister of State, Department for Work and Pensions, my hon. Friend the Member for Thornbury and Yate (Steve Webb), we have already brought in auto-enrolment, which will help bring 9 million people into a workplace pension scheme, and we are also radically simplifying the state pension system and bringing that simplification forward through the single tier.

Of course, there is a lot of work to do in the longer term to strengthen our economy, but we must start by cleaning up the mess made by the Labour party. We believe that we are putting the right measures in place to

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bring the deficit down and to speed up growth. The Budget is another step towards building a stronger economy and a fairer society to help those people who want to get on, and I commend it to the House.

Question put.

The House divided:

Ayes 299, Noes 243.

Division No. 196]

[

9.59 pm

AYES

Adams, Nigel

Afriyie, Adam

Aldous, Peter

Alexander, rh Danny

Andrew, Stuart

Arbuthnot, rh Mr James

Bacon, Mr Richard

Baker, Norman

Baker, Steve

Baldry, Sir Tony

Baldwin, Harriett

Barker, rh Gregory

Baron, Mr John

Barwell, Gavin

Bebb, Guto

Beith, rh Sir Alan

Bellingham, Mr Henry

Benyon, Richard

Beresford, Sir Paul

Berry, Jake

Bingham, Andrew

Binley, Mr Brian

Birtwistle, Gordon

Blackman, Bob

Blackwood, Nicola

Blunt, Mr Crispin

Boles, Nick

Bone, Mr Peter

Bottomley, Sir Peter

Bradley, Karen

Brady, Mr Graham

Brake, rh Tom

Bray, Angie

Brazier, Mr Julian

Bridgen, Andrew

Brine, Steve

Brokenshire, James

Brooke, Annette

Bruce, Fiona

Buckland, Mr Robert

Burley, Mr Aidan

Burns, Conor

Burns, rh Mr Simon

Burrowes, Mr David

Burstow, rh Paul

Burt, Alistair

Byles, Dan

Cable, rh Vince

Cairns, Alun

Carmichael, rh Mr Alistair

Carmichael, Neil

Carswell, Mr Douglas

Chishti, Rehman

Chope, Mr Christopher

Clark, rh Greg

Clarke, rh Mr Kenneth

Clifton-Brown, Geoffrey

Coffey, Dr Thérèse

Collins, Damian

Colvile, Oliver

Cox, Mr Geoffrey

Crabb, Stephen

Crockart, Mike

Crouch, Tracey

Davey, rh Mr Edward

Davies, David T. C.

(Monmouth)

Davies, Philip

Davis, rh Mr David

de Bois, Nick

Dorrell, rh Mr Stephen

Dorries, Nadine

Doyle-Price, Jackie

Drax, Richard

Duddridge, James

Duncan Smith, rh Mr Iain

Ellis, Michael

Ellison, Jane

Ellwood, Mr Tobias

Elphicke, Charlie

Eustice, George

Evans, Graham

Evans, Jonathan

Evennett, Mr David

Fabricant, Michael

Fallon, rh Michael

Featherstone, Lynne

Field, Mark

Foster, rh Mr Don

Fox, rh Dr Liam

Francois, rh Mr Mark

Freeman, George

Freer, Mike

Fullbrook, Lorraine

Garnier, Sir Edward

Garnier, Mark

Gauke, Mr David

George, Andrew

Gibb, Mr Nick

Gilbert, Stephen

Gillan, rh Mrs Cheryl

Glen, John

Goldsmith, Zac

Goodwill, Mr Robert

Gove, rh Michael

Graham, Richard

Grant, Mrs Helen

Gray, Mr James

Grayling, rh Chris

Green, rh Damian

Grieve, rh Mr Dominic

Griffiths, Andrew

Gummer, Ben

Gyimah, Mr Sam

Hames, Duncan

Hammond, rh Mr Philip

Hammond, Stephen

Hancock, Matthew

Hands, Greg

Harper, Mr Mark

Harris, Rebecca

Hart, Simon

Harvey, Sir Nick

Haselhurst, rh Sir Alan

Hayes, Mr John

Heald, Oliver

Heath, Mr David

Heaton-Harris, Chris

Hemming, John

Henderson, Gordon

Hendry, Charles

Hinds, Damian

Hoban, Mr Mark

Hollingbery, George

Hollobone, Mr Philip

Holloway, Mr Adam

Hopkins, Kris

Horwood, Martin

Howell, John

Hughes, rh Simon

Hunt, rh Mr Jeremy

Huppert, Dr Julian

Hurd, Mr Nick

Jackson, Mr Stewart

James, Margot

Javid, Sajid

Jenkin, Mr Bernard

Johnson, Gareth

Jones, Andrew

Jones, rh Mr David

Jones, Mr Marcus

Kawczynski, Daniel

Kirby, Simon

Knight, rh Mr Greg

Kwarteng, Kwasi

Laing, Mrs Eleanor

Lamb, Norman

Lansley, rh Mr Andrew

Laws, rh Mr David

Leadsom, Andrea

Lee, Jessica

Lee, Dr Phillip

Leech, Mr John

Lefroy, Jeremy

Leigh, Mr Edward

Leslie, Charlotte

Letwin, rh Mr Oliver

Lewis, Brandon

Lewis, Dr Julian

Lidington, rh Mr David

Lilley, rh Mr Peter

Lord, Jonathan

Loughton, Tim

Luff, Peter

Lumley, Karen

Macleod, Mary

Main, Mrs Anne

Maude, rh Mr Francis

Maynard, Paul

McCartney, Jason

McCartney, Karl

McIntosh, Miss Anne

McLoughlin, rh Mr Patrick

McPartland, Stephen

McVey, Esther

Mercer, Patrick

Metcalfe, Stephen

Mills, Nigel

Milton, Anne

Mitchell, rh Mr Andrew

Moore, rh Michael

Mordaunt, Penny

Morgan, Nicky

Morris, Anne Marie

Morris, David

Morris, James

Mosley, Stephen

Mowat, David

Mulholland, Greg

Mundell, rh David

Munt, Tessa

Murray, Sheryll

Murrison, Dr Andrew

Neill, Robert

Newmark, Mr Brooks

Newton, Sarah

Nokes, Caroline

Norman, Jesse

Nuttall, Mr David

O'Brien, Mr Stephen

Offord, Dr Matthew

Ollerenshaw, Eric

Osborne, rh Mr George

Paice, rh Sir James

Parish, Neil

Patel, Priti

Paterson, rh Mr Owen

Pawsey, Mark

Penrose, John

Percy, Andrew

Perry, Claire

Phillips, Stephen

Pickles, rh Mr Eric

Pincher, Christopher

Prisk, Mr Mark

Pugh, John

Raab, Mr Dominic

Randall, rh Mr John

Reckless, Mark

Redwood, rh Mr John

Rees-Mogg, Jacob

Reevell, Simon

Robertson, rh Hugh

Robertson, Mr Laurence

Rudd, Amber

Ruffley, Mr David

Russell, Sir Bob

Rutley, David

Sanders, Mr Adrian

Sandys, Laura

Selous, Andrew

Sharma, Alok

Shelbrooke, Alec

Simmonds, Mark

Simpson, Mr Keith

Skidmore, Chris

Smith, Miss Chloe

Smith, Henry

Smith, Julian

Smith, Sir Robert

Soames, rh Nicholas

Soubry, Anna

Spelman, rh Mrs Caroline

Spencer, Mr Mark

Stephenson, Andrew

Stevenson, John

Stewart, Bob

Stewart, Iain

Streeter, Mr Gary

Stride, Mel

Stunell, rh Andrew

Sturdy, Julian

Swales, Ian

Swayne, rh Mr Desmond

Swinson, Jo

Swire, rh Mr Hugo

Syms, Mr Robert

Thornton, Mike

Thurso, John

Tomlinson, Justin

Truss, Elizabeth

Turner, Mr Andrew

Tyrie, Mr Andrew

Uppal, Paul

Vaizey, Mr Edward

Vara, Mr Shailesh

Vickers, Martin

Villiers, rh Mrs Theresa

Walker, Mr Charles

Walker, Mr Robin

Ward, Mr David

Watkinson, Dame Angela

Webb, Steve

Wharton, James

Wheeler, Heather

White, Chris

Whittaker, Craig

Whittingdale, Mr John

Wiggin, Bill

Willetts, rh Mr David

Williams, Mr Mark

Williams, Roger

Williams, Stephen

Williamson, Gavin

Wilson, Mr Rob

Wollaston, Dr Sarah

Wright, Jeremy

Wright, Simon

Young, rh Sir George

Zahawi, Nadhim

Tellers for the Ayes:

Mark Hunter

and

Joseph Johnson

NOES

Abbott, Ms Diane

Abrahams, Debbie

Ainsworth, rh Mr Bob

Alexander, Heidi

Ali, Rushanara

Allen, Mr Graham

Anderson, Mr David

Ashworth, Jonathan

Austin, Ian

Bailey, Mr Adrian

Bain, Mr William

Balls, rh Ed

Banks, Gordon

Barron, rh Mr Kevin

Bayley, Hugh

Beckett, rh Margaret

Begg, Dame Anne

Benn, rh Hilary

Benton, Mr Joe

Betts, Mr Clive

Blackman-Woods, Roberta

Blenkinsop, Tom

Blomfield, Paul

Blunkett, rh Mr David

Brennan, Kevin

Brown, Lyn

Brown, rh Mr Nicholas

Brown, Mr Russell

Bryant, Chris

Buck, Ms Karen

Burden, Richard

Burnham, rh Andy

Byrne, rh Mr Liam

Campbell, Mr Alan

Campbell, Mr Gregory

Campbell, Mr Ronnie

Caton, Martin

Champion, Sarah

Chapman, Jenny

Clark, Katy

Clarke, rh Mr Tom

Coaker, Vernon

Coffey, Ann

Connarty, Michael

Cooper, Rosie

Cooper, rh Yvette

Corbyn, Jeremy

Creagh, Mary

Creasy, Stella

Cruddas, Jon

Cryer, John

Cunningham, Alex

Cunningham, Mr Jim

Cunningham, Sir Tony

Curran, Margaret

Danczuk, Simon

Darling, rh Mr Alistair

David, Wayne

Davidson, Mr Ian

Davies, Geraint

De Piero, Gloria

Denham, rh Mr John

Dobbin, Jim

Dobson, rh Frank

Docherty, Thomas

Dodds, rh Mr Nigel

Donohoe, Mr Brian H.

Doughty, Stephen

Dowd, Jim

Doyle, Gemma

Dromey, Jack

Dugher, Michael

Durkan, Mark

Eagle, Ms Angela

Eagle, Maria

Edwards, Jonathan

Efford, Clive

Elliott, Julie

Engel, Natascha

Esterson, Bill

Farrelly, Paul

Field, rh Mr Frank

Fitzpatrick, Jim

Flello, Robert

Flint, rh Caroline

Flynn, Paul

Fovargue, Yvonne

Francis, Dr Hywel

Galloway, George

Gardiner, Barry

Gilmore, Sheila

Glindon, Mrs Mary

Godsiff, Mr Roger

Goggins, rh Paul

Goodman, Helen

Green, Kate

Greenwood, Lilian

Griffith, Nia

Gwynne, Andrew

Hain, rh Mr Peter

Hamilton, Mr David

Hamilton, Fabian

Hanson, rh Mr David

Harman, rh Ms Harriet

Harris, Mr Tom

Havard, Mr Dai

Healey, rh John

Hendrick, Mark

Hepburn, Mr Stephen

Hermon, Lady

Hillier, Meg

Hilling, Julie

Hodge, rh Margaret

Hodgson, Mrs Sharon

Hoey, Kate

Hopkins, Kelvin

Howarth, rh Mr George

Hunt, Tristram

Irranca-Davies, Huw

Jackson, Glenda

Jamieson, Cathy

Jarvis, Dan

Johnson, rh Alan

Johnson, Diana

Jones, Graham

Jones, Helen

Jones, Mr Kevan

Jones, Susan Elan

Kaufman, rh Sir Gerald

Keeley, Barbara

Kendall, Liz

Khan, rh Sadiq

Lammy, rh Mr David

Lavery, Ian

Lazarowicz, Mark

Leslie, Chris

Llwyd, rh Mr Elfyn

Long, Naomi

Love, Mr Andrew

Lucas, Caroline

Lucas, Ian

MacNeil, Mr Angus Brendan

Mactaggart, Fiona

Mahmood, Mr Khalid

Mahmood, Shabana

Malhotra, Seema

Mann, John

Marsden, Mr Gordon

McCabe, Steve

McCarthy, Kerry

McCrea, Dr William

McDonagh, Siobhain

McDonald, Andy

McDonnell, Dr Alasdair

McDonnell, John

McFadden, rh Mr Pat

McGovern, Jim

McGuire, rh Mrs Anne

McKechin, Ann

McKenzie, Mr Iain

McKinnell, Catherine

Meacher, rh Mr Michael

Meale, Sir Alan

Mearns, Ian

Miliband, rh David

Miliband, rh Edward

Miller, Andrew

Mitchell, Austin

Moon, Mrs Madeleine

Morden, Jessica

Morrice, Graeme

(Livingston)

Morris, Grahame M.

(Easington)

Mudie, Mr George

Munn, Meg

Murphy, rh Mr Jim

Murphy, rh Paul

Nandy, Lisa

Nash, Pamela

O'Donnell, Fiona

Onwurah, Chi

Osborne, Sandra

Owen, Albert

Paisley, Ian

Pearce, Teresa

Perkins, Toby

Phillipson, Bridget

Pound, Stephen

Qureshi, Yasmin

Reed, Mr Jamie

Reed, Steve

Reynolds, Emma

Reynolds, Jonathan

Riordan, Mrs Linda

Ritchie, Ms Margaret

Robertson, Angus

Robertson, John

Robinson, Mr Geoffrey

Rotheram, Steve

Roy, Lindsay

Ruane, Chris

Sarwar, Anas

Sawford, Andy

Seabeck, Alison

Shannon, Jim

Sharma, Mr Virendra

Sheerman, Mr Barry

Sheridan, Jim

Shuker, Gavin

Skinner, Mr Dennis

Slaughter, Mr Andy

Smith, rh Mr Andrew

Smith, Angela

Smith, Nick

Smith, Owen

Spellar, rh Mr John

Straw, rh Mr Jack

Stringer, Graham

Stuart, Ms Gisela

Sutcliffe, Mr Gerry

Thomas, Mr Gareth

Thornberry, Emily

Timms, rh Stephen

Turner, Karl

Twigg, Derek

Twigg, Stephen

Umunna, Mr Chuka

Vaz, Valerie

Walley, Joan

Watson, Mr Tom

Watts, Mr Dave

Weir, Mr Mike

Whiteford, Dr Eilidh

Whitehead, Dr Alan

Williams, Hywel

Williamson, Chris

Wilson, Phil

Winnick, Mr David

Winterton, rh Ms Rosie

Wishart, Pete

Wood, Mike

Woodcock, John

Wright, David

Wright, Mr Iain

Tellers for the Noes:

Nic Dakin

and

Alison McGovern

Question accordingly agreed to.

25 Mar 2013 : Column 1399

25 Mar 2013 : Column 1400

25 Mar 2013 : Column 1401

25 Mar 2013 : Column 1402

Resolved,

(1) That it is expedient to amend the law with respect to the National Debt and the public revenue and to make further provision in connection with finance.

(2) This Resolution does not extend to the making of any amendment with respect to value added tax so as to provide—

(a) for zero-rating or exempting a supply, acquisition or importation;

(b) for refunding an amount of tax;

(c) for any relief, other than a relief that—

(i) so far as it is applicable to goods, applies to goods of every description, and

(ii) so far as it is applicable to services, applies to services of every description.

The Speaker put forthwith the Questions necessary to dispose of the motions made in the name of the Chancellor of the Exchequer (Standing Order No. 51 (3)).

2. Income tax (charge)

Question put,

That income tax is charged for the tax year 2013-14.

And it is 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.

The House divided:

Ayes 299, Noes 243.

Division No. 197]

[

10.14 pm

AYES

Adams, Nigel

Afriyie, Adam

Aldous, Peter

Alexander, rh Danny

Andrew, Stuart

Arbuthnot, rh Mr James

Bacon, Mr Richard

Baker, Norman

Baker, Steve

Baldry, Sir Tony

Baldwin, Harriett

Barker, rh Gregory

Baron, Mr John

Barwell, Gavin

Bebb, Guto

Beith, rh Sir Alan

Bellingham, Mr Henry

Benyon, Richard

Beresford, Sir Paul

Berry, Jake

Bingham, Andrew

Binley, Mr Brian

Birtwistle, Gordon

Blackman, Bob

Blackwood, Nicola

Blunt, Mr Crispin

Boles, Nick

Bone, Mr Peter

Bottomley, Sir Peter

Bradley, Karen

Brady, Mr Graham

Brake, rh Tom

Bray, Angie

Brazier, Mr Julian

Bridgen, Andrew

Brine, Steve

Brokenshire, James

Brooke, Annette

Bruce, Fiona

Buckland, Mr Robert

Burley, Mr Aidan

Burns, Conor

Burns, rh Mr Simon

Burrowes, Mr David

Burstow, rh Paul

Burt, Alistair

Byles, Dan

Cable, rh Vince

Cairns, Alun

Carmichael, rh Mr Alistair

Carmichael, Neil

Carswell, Mr Douglas

Chishti, Rehman

Chope, Mr Christopher

Clark, rh Greg

Clarke, rh Mr Kenneth

Clifton-Brown, Geoffrey

Coffey, Dr Thérèse

Collins, Damian

Colvile, Oliver

Cox, Mr Geoffrey

Crabb, Stephen

Crockart, Mike

Crouch, Tracey

Davey, rh Mr Edward

Davies, David T. C.

(Monmouth)

Davies, Philip

Davis, rh Mr David

de Bois, Nick

Dorrell, rh Mr Stephen

Dorries, Nadine

Doyle-Price, Jackie

Drax, Richard

Duddridge, James

Duncan Smith, rh Mr Iain

Ellis, Michael

Ellison, Jane

Ellwood, Mr Tobias

Elphicke, Charlie

Eustice, George

Evans, Graham

Evans, Jonathan

Evennett, Mr David

Fabricant, Michael

Fallon, rh Michael

Featherstone, Lynne

Field, Mark

Foster, rh Mr Don

Fox, rh Dr Liam

Francois, rh Mr Mark

Freeman, George

Freer, Mike

Fullbrook, Lorraine

Garnier, Sir Edward

Garnier, Mark

Gauke, Mr David

George, Andrew

Gibb, Mr Nick

Gilbert, Stephen

Gillan, rh Mrs Cheryl

Glen, John

Goldsmith, Zac

Goodwill, Mr Robert

Gove, rh Michael

Graham, Richard

Grant, Mrs Helen

Gray, Mr James

Grayling, rh Chris

Green, rh Damian

Grieve, rh Mr Dominic

Griffiths, Andrew

Gummer, Ben

Gyimah, Mr Sam

Hames, Duncan

Hammond, rh Mr Philip

Hammond, Stephen

Hancock, Matthew

Hands, Greg

Harper, Mr Mark

Harris, Rebecca

Hart, Simon

Harvey, Sir Nick

Haselhurst, rh Sir Alan

Hayes, Mr John

Heald, Oliver

Heath, Mr David

Heaton-Harris, Chris

Hemming, John

Henderson, Gordon

Hendry, Charles

Hinds, Damian

Hoban, Mr Mark

Hollingbery, George

Hollobone, Mr Philip

Holloway, Mr Adam

Hopkins, Kris

Horwood, Martin

Howell, John

Hughes, rh Simon

Hunt, rh Mr Jeremy

Huppert, Dr Julian

Hurd, Mr Nick

Jackson, Mr Stewart

James, Margot

Javid, Sajid

Jenkin, Mr Bernard

Johnson, Gareth

Jones, Andrew

Jones, rh Mr David

Jones, Mr Marcus

Kawczynski, Daniel

Kirby, Simon

Knight, rh Mr Greg

Kwarteng, Kwasi

Laing, Mrs Eleanor

Lamb, Norman

Lansley, rh Mr Andrew

Laws, rh Mr David

Leadsom, Andrea

Lee, Jessica

Lee, Dr Phillip

Leech, Mr John

Lefroy, Jeremy

Leigh, Mr Edward

Leslie, Charlotte

Letwin, rh Mr Oliver

Lewis, Brandon

Lewis, Dr Julian

Lidington, rh Mr David

Lilley, rh Mr Peter

Lord, Jonathan

Loughton, Tim

Luff, Peter

Lumley, Karen

Macleod, Mary

Main, Mrs Anne

Maude, rh Mr Francis

Maynard, Paul

McCartney, Jason

McCartney, Karl

McIntosh, Miss Anne

McLoughlin, rh Mr Patrick

McPartland, Stephen

McVey, Esther

Mercer, Patrick

Metcalfe, Stephen

Mills, Nigel

Milton, Anne

Mitchell, rh Mr Andrew

Moore, rh Michael

Mordaunt, Penny

Morgan, Nicky

Morris, Anne Marie

Morris, David

Morris, James

Mosley, Stephen

Mowat, David

Mulholland, Greg

Mundell, rh David

Munt, Tessa

Murray, Sheryll

Murrison, Dr Andrew

Neill, Robert

Newmark, Mr Brooks

Newton, Sarah

Nokes, Caroline

Norman, Jesse

Nuttall, Mr David

O'Brien, Mr Stephen

Offord, Dr Matthew

Ollerenshaw, Eric

Osborne, rh Mr George

Paice, rh Sir James

Parish, Neil

Patel, Priti

Paterson, rh Mr Owen

Pawsey, Mark

Penrose, John

Percy, Andrew

Perry, Claire

Phillips, Stephen

Pickles, rh Mr Eric

Pincher, Christopher

Prisk, Mr Mark

Pugh, John

Raab, Mr Dominic

Randall, rh Mr John

Reckless, Mark

Redwood, rh Mr John

Rees-Mogg, Jacob

Reevell, Simon

Robertson, rh Hugh

Robertson, Mr Laurence

Rudd, Amber

Ruffley, Mr David

Russell, Sir Bob

Rutley, David

Sanders, Mr Adrian

Sandys, Laura

Selous, Andrew

Sharma, Alok

Shelbrooke, Alec

Simmonds, Mark

Simpson, Mr Keith

Skidmore, Chris

Smith, Miss Chloe

Smith, Henry

Smith, Julian

Smith, Sir Robert

Soames, rh Nicholas

Soubry, Anna

Spelman, rh Mrs Caroline

Spencer, Mr Mark

Stephenson, Andrew

Stevenson, John

Stewart, Bob

Stewart, Iain

Streeter, Mr Gary

Stride, Mel

Stunell, rh Andrew

Sturdy, Julian

Swales, Ian

Swayne, rh Mr Desmond

Swinson, Jo

Swire, rh Mr Hugo

Syms, Mr Robert

Thornton, Mike

Thurso, John

Tomlinson, Justin

Truss, Elizabeth

Turner, Mr Andrew

Tyrie, Mr Andrew

Uppal, Paul

Vaizey, Mr Edward

Vara, Mr Shailesh

Vickers, Martin

Villiers, rh Mrs Theresa

Walker, Mr Charles

Walker, Mr Robin

Ward, Mr David

Watkinson, Dame Angela

Webb, Steve

Wharton, James

Wheeler, Heather

White, Chris

Whittaker, Craig

Whittingdale, Mr John

Wiggin, Bill

Willetts, rh Mr David

Williams, Mr Mark

Williams, Roger

Williams, Stephen

Williamson, Gavin

Wilson, Mr Rob

Wollaston, Dr Sarah

Wright, Jeremy

Wright, Simon

Young, rh Sir George

Zahawi, Nadhim

Tellers for the Ayes:

Mark Hunter

and

Joseph Johnson

NOES

Abbott, Ms Diane

Abrahams, Debbie

Ainsworth, rh Mr Bob

Alexander, Heidi

Ali, Rushanara

Allen, Mr Graham

Anderson, Mr David

Ashworth, Jonathan

Austin, Ian

Bailey, Mr Adrian

Bain, Mr William

Balls, rh Ed

Banks, Gordon

Barron, rh Mr Kevin

Bayley, Hugh

Beckett, rh Margaret

Begg, Dame Anne

Benn, rh Hilary

Benton, Mr Joe

Betts, Mr Clive

Blackman-Woods, Roberta

Blenkinsop, Tom

Blomfield, Paul

Blunkett, rh Mr David

Brennan, Kevin

Brown, Lyn

Brown, rh Mr Nicholas

Brown, Mr Russell

Bryant, Chris

Buck, Ms Karen

Burden, Richard

Burnham, rh Andy

Byrne, rh Mr Liam

Campbell, Mr Alan

Campbell, Mr Gregory

Campbell, Mr Ronnie

Caton, Martin

Champion, Sarah

Chapman, Jenny

Clark, Katy

Clarke, rh Mr Tom

Coaker, Vernon

Coffey, Ann

Connarty, Michael

Cooper, Rosie

Cooper, rh Yvette

Corbyn, Jeremy

Creagh, Mary

Creasy, Stella

Cruddas, Jon

Cryer, John

Cunningham, Alex

Cunningham, Mr Jim

Cunningham, Sir Tony

Curran, Margaret

Danczuk, Simon

Darling, rh Mr Alistair

David, Wayne

Davidson, Mr Ian

Davies, Geraint

De Piero, Gloria

Denham, rh Mr John

Dobbin, Jim

Dobson, rh Frank

Docherty, Thomas

Dodds, rh Mr Nigel

Donohoe, Mr Brian H.

Doughty, Stephen

Dowd, Jim

Doyle, Gemma

Dromey, Jack

Dugher, Michael

Durkan, Mark

Eagle, Ms Angela

Eagle, Maria

Edwards, Jonathan

Efford, Clive

Elliott, Julie

Engel, Natascha

Esterson, Bill

Farrelly, Paul

Field, rh Mr Frank

Fitzpatrick, Jim

Flello, Robert

Flint, rh Caroline

Flynn, Paul

Fovargue, Yvonne

Francis, Dr Hywel

Gardiner, Barry

Gilmore, Sheila

Glindon, Mrs Mary

Godsiff, Mr Roger

Goggins, rh Paul

Goodman, Helen

Green, Kate

Greenwood, Lilian

Griffith, Nia

Gwynne, Andrew

Hain, rh Mr Peter

Hamilton, Mr David

Hamilton, Fabian

Hanson, rh Mr David

Harman, rh Ms Harriet

Harris, Mr Tom

Havard, Mr Dai

Healey, rh John

Hendrick, Mark

Hepburn, Mr Stephen

Hermon, Lady

Hillier, Meg

Hilling, Julie

Hodge, rh Margaret

Hodgson, Mrs Sharon

Hoey, Kate

Hopkins, Kelvin

Howarth, rh Mr George

Hunt, Tristram

Irranca-Davies, Huw

Jackson, Glenda

Jamieson, Cathy

Jarvis, Dan

Johnson, rh Alan

Johnson, Diana

Jones, Graham

Jones, Helen

Jones, Mr Kevan

Jones, Susan Elan

Kaufman, rh Sir Gerald

Keeley, Barbara

Kendall, Liz

Khan, rh Sadiq

Lammy, rh Mr David

Lavery, Ian

Lazarowicz, Mark

Leslie, Chris

Llwyd, rh Mr Elfyn

Long, Naomi

Love, Mr Andrew

Lucas, Caroline

Lucas, Ian

MacNeil, Mr Angus Brendan

Mactaggart, Fiona

Mahmood, Mr Khalid

Mahmood, Shabana

Malhotra, Seema

Mann, John

Marsden, Mr Gordon

McCabe, Steve

McCarthy, Kerry

McCrea, Dr William

McDonagh, Siobhain

McDonald, Andy

McDonnell, Dr Alasdair

McDonnell, John

McFadden, rh Mr Pat

McGovern, Jim

McGuire, rh Mrs Anne

McKechin, Ann

McKenzie, Mr Iain

McKinnell, Catherine

Meacher, rh Mr Michael

Meale, Sir Alan

Mearns, Ian

Miliband, rh David

Miliband, rh Edward

Miller, Andrew

Mitchell, Austin

Moon, Mrs Madeleine

Morden, Jessica

Morrice, Graeme

(Livingston)

Morris, Grahame M.

(Easington)

Mudie, Mr George

Munn, Meg

Murphy, rh Mr Jim

Murphy, rh Paul

Nandy, Lisa

Nash, Pamela

O'Donnell, Fiona

Onwurah, Chi

Osborne, Sandra

Owen, Albert

Paisley, Ian

Pearce, Teresa

Perkins, Toby

Phillipson, Bridget

Pound, Stephen

Qureshi, Yasmin

Reed, Mr Jamie

Reed, Steve

Reynolds, Emma

Reynolds, Jonathan

Riordan, Mrs Linda

Ritchie, Ms Margaret

Robertson, Angus

Robertson, John

Robinson, Mr Geoffrey

Rotheram, Steve

Roy, Lindsay

Ruane, Chris

Sarwar, Anas

Sawford, Andy

Seabeck, Alison

Shannon, Jim

Sharma, Mr Virendra

Sheerman, Mr Barry

Sheridan, Jim

Shuker, Gavin

Skinner, Mr Dennis

Slaughter, Mr Andy

Smith, rh Mr Andrew

Smith, Angela

Smith, Nick

Smith, Owen

Spellar, rh Mr John

Straw, rh Mr Jack

Stringer, Graham

Stuart, Ms Gisela

Sutcliffe, Mr Gerry

Thomas, Mr Gareth

Thornberry, Emily

Timms, rh Stephen

Turner, Karl

Twigg, Derek

Twigg, Stephen

Umunna, Mr Chuka

Vaz, rh Keith

Vaz, Valerie

Walley, Joan

Watson, Mr Tom

Watts, Mr Dave

Weir, Mr Mike

Whiteford, Dr Eilidh

Whitehead, Dr Alan

Williams, Hywel

Williamson, Chris

Wilson, Phil

Winnick, Mr David

Winterton, rh Ms Rosie

Wishart, Pete

Wood, Mike

Woodcock, John

Wright, David

Wright, Mr Iain

Tellers for the Noes:

Nic Dakin

and

Alison McGovern

Question accordingly agreed to.

25 Mar 2013 : Column 1403

25 Mar 2013 : Column 1404

25 Mar 2013 : Column 1405

25 Mar 2013 : Column 1406

3. Income tax (personal allowance for those born after 5 April 1948)

Resolved,

That—

(1) For the tax year 2013-14 the amount specified in section 35(1) of the Income Tax Act 2007 (personal allowance for those born after 5 April 1948) is replaced with “£9,440”.

(2) Accordingly section 57 of that Act (indexation of allowances), so far as relating to the amount specified in section 35(1) of that Act, does not apply for that tax year.

And it is 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. Income tax (basic rate limit)

Resolved,

That—

(1) For the tax year 2013-14 the amount specified in section 10(5) of the Income Tax Act 2007 (basic rate limit) is replaced with “£32,010”.

(2) Accordingly section 21 of that Act (indexation of limits), so far as relating to the basic rate limit, does not apply for that tax year.

And it is 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.


5. Corporation tax (charge and main rate for financial year 2014)

Resolved,

That—

(1) Corporation tax is charged for the financial year 2014.

(2) For that year the rate of corporation tax is—

25 Mar 2013 : Column 1407

(a) 21% on profits of companies other than ring fence profits, and

(b) 30% on ring fence profits of companies.

(3) In paragraph (2) “ring fence profits” has the same meaning as in Part 8 of the Corporation Tax Act 2010 (see section 276 of that Act).

6. Corporation tax (small profits rate and fractions for financial year 2013)

Resolved,

That—

(1) For the financial year 2013 the small profits rate is—

(a) 20% on profits of companies other than ring fence profits, and

(b) 19% on ring fence profits of companies.

(2) For the purposes of Part 3 of the Corporation Tax Act 2010, for that year—

(a) the standard fraction is 3/400ths, and

(b) the ring fence fraction is 11/400ths.

(3) In paragraph (1) “ring fence profits” has the same meaning as in Part 8 of that Act (see section 276 of that Act).

7. Contributions to registered pension schemes

Resolved,

That provision may be made amending section 308 of the Income Tax (Earnings and Pensions) Act 2003.

8. Tax advantaged employee share schemes

Resolved,

That provision may be made amending the SIP code, the SAYE code, the CSOP code or the EMI code.

9. Patent royalties

Resolved,

That provision (including provision having retrospective effect) may be made about income tax relief in respect of payments of patent royalties.

10. Limit on income tax reliefs

Resolved,

That—

(1) In Chapter 3 of Part 2 of the Income Tax Act 2007 (calculation of income tax liability) after section 24 insert—

“24A Limit on Step 2 deductions

(1) If the taxpayer is an individual, there is a limit on certain deductions which may be made for the tax year at Step 2.

(2) The limit is determined as follows.

(3) Amount A must not exceed amount B.

(4) Amount A is—

(a) the deductions for the tax year at Step 2 for the reliefs listed in subsection (6) taken together, less

(b) so much of those deductions as fall within subsection (7).

(5) Amount B is—

(a) £50,000, or

(b) if more, 25% of the taxpayer’s adjusted total income for the tax year (see subsection (8)).

(6) The reliefs are—

(a) relief under section 64 (trade loss relief against general income);

25 Mar 2013 : Column 1408

(b) relief under section 72 (early trade losses relief);

(c) relief under section 96 (post-cessation trade relief);

(d) relief under section 120 (property loss relief against general income);

(e) relief under section 125 (post-cessation property relief);

(f) relief under section 128 (employment loss relief against general income);

(g) relief under Chapter 6 of Part 4 (share loss relief);

(h) relief under Chapter 1 of Part 8 (interest payments);

(i) relief under section 555 of ITEPA 2003 (deduction for liabilities relating to former employment);

(j) relief under section 446 of ITTOIA 2005 (strips of government securities: relief for losses);

(k) relief under section 454(4) of ITTOIA 2005 (listed securities held since 26 March 2003: relief for losses: persons other than trustees).

(7) The deductions falling within this subsection are—

(a) deductions for amounts of relief so far as attributable to allowances under Part 3A of CAA 2001 (business premises renovation allowances);

(b) deductions for amounts of relief under a provision mentioned in subsection (6)(a) to (e) so far as made from profits of the trade or business to which the relief in question relates;

(c) deductions for amounts of relief under the provision mentioned in subsection (6)(a) or (b) so far as attributable to a deduction allowed under section 205 or 220 of ITTOIA 2005 (deduction for overlap profit in final tax year or on change of accounting date);

(d) deductions for amounts of relief under the provision mentioned in subsection (6)(g)—

(i) where the shares in question fall within section 131(2)(a) (qualifying shares to which EIS relief is attributable), or

(ii) where SEIS relief is attributable to the shares in question as determined in accordance with Part 5A (seed enterprise investment scheme).

(8) The taxpayer’s “adjusted total income” for the tax year is calculated as follows.

Step 1

Take the amount of the taxpayer’s total income for the tax year.

Step 2

Add back the amounts of any deductions allowed under Part 12 of ITEPA 2003 (payroll giving) in calculating the taxpayer’s income which is charged to tax for the tax year.

Step 3

If the taxpayer is given relief in accordance with section 192 of FA 2004 (pension schemes: relief at source) in respect of any contribution paid in the tax year under a pension scheme, deduct the gross amount of the contribution.

The “gross” amount of a contribution is the amount of the contribution before deduction of tax under section 192(1) of FA 2004.

Step 4

If the taxpayer is entitled to a deduction for relief under section 193(4) or 194(1) of FA 2004 (pension schemes: excess relief under net payment arrangements or relief on making a claim) for the tax year, deduct the amount of the excess or contribution (as the case may be).

The result is the taxpayer’s adjusted total income for the tax year.”

(2) In section 23 of the Income Tax Act 2007 (calculation of income tax liability) at step 2 for “section 25” substitute “sections 24A and 25”.

(3) In the following provisions of the Income Tax Act 2007 (which explain how certain reliefs work) for “section 25(4) and (5)” substitute “sections 24A and 25(4) and (5)”—

25 Mar 2013 : Column 1409

(a) section 65(1),

(b) section 73,

(c) section 121(1),

(d) section 129(1), and

(e) section 133(1).

(4) In section 148 of the Income Tax Act 2007 (share loss relief: disposal of shares forming part of mixed holding) in subsection (3)(b) before sub-paragraph (i) insert—

“(ai) shares to which SEIS relief is attributable (as determined in accordance with Part 5A),”.

(5) The amendments made by paragraphs (1) to (4) have effect for the tax year 2013-14 and subsequent tax years.

(6) Paragraph (7) applies to a claim which relates to the tax year 2013-14 or a subsequent tax year by virtue of paragraph 2 of Schedule 1B to the Taxes Management Act 1970 where the earlier year is a tax year before the tax year 2013-14.

(7) The amount of the claim is to be determined as if the amendments made by paragraphs (1) to (4) also have effect for tax years before the tax year 2013-14.

(8) For this purpose, section 24A(6) of the Income Tax Act 2007 (as inserted by paragraph (1)) is treated as having effect for tax years before the tax year 2013-14 as if—

(a) in paragraphs (a), (b), (f) and (g) the references to relief were limited to relief in respect of a loss made in the tax year 2013-14 or a subsequent tax year, and

(b) all the other paragraphs were omitted.

(9) In section 24A(6)(d) of the Income Tax Act 2007 (as inserted by paragraph (1)) the reference to relief does not include relief in respect of a loss made in the tax year 2012-13.

And it is 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.

11. Calculation of profits on cash basis

Resolved,

That provision may be made for and in connection with the calculation of the profits of a trade, profession or vocation for the purposes of income tax on the cash basis.

12. Deductions in calculating profits

Resolved,

That provision (including provision having retrospective effect) may be made about the deductions allowed when calculating—

(a) the profits of a trade, profession, vocation or property business for the purposes of income tax, or

(b) the profits of a trade or property business for the purposes of corporation tax.

13. Arrangements made by intermediaries

Resolved,

That—

(1) In Chapter 8 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003 (application of provisions to workers under arrangements made by intermediaries), in section 49 (engagements to which chapter applies), for subsection (1)(c) substitute—

“(c) the circumstances are such that—

(i) if the services were provided under a contract directly between the client and the worker, the worker would be regarded for income tax purposes as an employee of the client or the holder of an office under the client, or

(ii) the worker is an office-holder who holds that office under the client and the services relate to the office.”

25 Mar 2013 : Column 1410

(2) This Resolution has effect for the tax year 2013-14 and subsequent tax years.

And it is 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.

14. Insurance policies etc.

Resolved,

That the following provision (including provision having retrospective effect) may be made—

(a) provision amending Schedule 15 to the Income and Corporation Taxes Act 1988,

(b) provision amending Chapter 9 of Part 4 of the Income Tax (Trading and Other Income) Act 2005, and

(c) provision amending section 55 of the Finance Act 1995.

15. Transfer of assets abroad

Resolved,

That provision (including provision having retrospective effect) may be made amending Chapter 2 of Part 13 of the Income Tax Act 2007.

16. Deduction from interest payments

Resolved,

That provision may be made amending Chapter 3 of Part 15 of the Income Tax Act 2007.

17. Disguised interest

Resolved,

That provision may be made about returns which are economically equivalent to interest.

18. Controlled foreign companies

Resolved,

That provision (including provision having retrospective effect) may be made about or in connection with CFCs (within the meaning of Part 9A of the Taxation (International and Other Provisions) Act 2010).

19. Deductions after changes in company ownership etc.

Resolved,

That provision may be made about amounts that may be deducted for corporation tax purposes following changes in the ownership of, or in partnership arrangements relating to, a company.

20. Expenditure on research and development

Resolved,

That provision may be made about tax relief for expenditure on research and development.

21. Television programmes and video games

Resolved,

That provision may be made about the taxation of activities in connection with television programmes and video games.

25 Mar 2013 : Column 1411

22. Real estate investment trusts

Resolved,

That provision may be made amending Part 12 of the Corporation Tax Act 2010.

23. Tax relief for employee share acquisitions etc.

Resolved,

That provision may be made about the tax relief that is available to companies in connection with—

(a) shares acquired by persons because of employments (directly or indirectly), or

(b) options to acquire shares obtained by persons because of employments (directly or indirectly) or shares acquired pursuant to such options.

24. Derivative contracts

Resolved,

That provision (including provision having retrospective effect) may be made amending Chapter 7 of Part 7 of the Corporation Tax Act 2009.

25. Tax mismatch schemes

Resolved,

That provision (including provision having retrospective effect) may be made about tax mismatch schemes.

26. Tier two capital

Resolved,

That provision (including provision having retrospective effect) may be made about tier two capital.

27. Tax treatment of financing costs and income (group treasury companies)

That provision (including provision having retrospective effect) may be made amending section 316 of the Taxation (International and Other Provisions) Act 2010.

28. Community amateur sports clubs

Resolved,

That provision (including provision having retrospective effect) may be made about community amateur sports clubs.

29. Pension schemes

Resolved,

That provision (including provision having retrospective effect) may be made in relation to pension schemes.

30. Drawdown pensions and dependants’ drawdown pensions

Resolved,

That—

(1) In section 165 of the Finance Act 2004 (pension rules), in subsection (1), in pension rule 5, for “100%” substitute “120%”.

(2) In section 167 of that Act (pension death benefit rules), in subsection (1), in pension death benefit rule 4, for “100%” substitute “120%”.

(3) In Schedule 16 to the Finance Act 2011 (benefits under pension schemes)—

25 Mar 2013 : Column 1412

(a) in paragraph 90(2)(a), after “year” insert “beginning before 26 March 2013 and”,

(b) in paragraph 90(3), omit paragraph (b) and the “and” before it,

(c) in paragraph 98(2)(a), after “year” insert “beginning before 26 March 2013 and”, and

(d) in paragraph 98(3), omit paragraph (b) and the “and” before it.

(4) The amendments made by paragraphs (1) and (2) have effect in relation to drawdown pension years beginning on or after 26 March 2013.

(5) The amendments made by paragraph (3)(a) and (c) come into force on 26 March 2013.

(6) The amendments made by paragraph (3)(b) and (d) have effect in relation to transfers within paragraph 90(5) or 98(5) of Schedule 16 to the Finance Act 2011 occurring during a drawdown pension year ending on or after 25 March 2013.

And it is 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.

31. Employee shareholder shares

Question put,

That provision may be made in connection with the acquisition and disposal of employee shareholder shares.

The House divided:

Ayes 299, Noes 240.

Division No. 198]

[

10.28 pm

AYES

Adams, Nigel

Afriyie, Adam

Aldous, Peter

Alexander, rh Danny

Andrew, Stuart

Arbuthnot, rh Mr James

Bacon, Mr Richard

Baker, Norman

Baker, Steve

Baldry, Sir Tony

Baldwin, Harriett

Barker, rh Gregory

Baron, Mr John

Barwell, Gavin

Bebb, Guto

Beith, rh Sir Alan

Bellingham, Mr Henry

Benyon, Richard

Beresford, Sir Paul

Berry, Jake

Bingham, Andrew

Binley, Mr Brian

Birtwistle, Gordon

Blackman, Bob

Blackwood, Nicola

Blunt, Mr Crispin

Boles, Nick

Bone, Mr Peter

Bottomley, Sir Peter

Bradley, Karen

Brady, Mr Graham

Brake, rh Tom

Bray, Angie

Brazier, Mr Julian

Bridgen, Andrew

Brine, Steve

Brokenshire, James

Brooke, Annette

Bruce, Fiona

Buckland, Mr Robert

Burley, Mr Aidan

Burns, Conor

Burns, rh Mr Simon

Burrowes, Mr David

Burstow, rh Paul

Burt, Alistair

Byles, Dan

Cable, rh Vince

Cairns, Alun

Carmichael, rh Mr Alistair

Carmichael, Neil

Carswell, Mr Douglas

Chishti, Rehman

Chope, Mr Christopher

Clark, rh Greg

Clarke, rh Mr Kenneth

Clifton-Brown, Geoffrey

Coffey, Dr Thérèse

Collins, Damian

Colvile, Oliver

Cox, Mr Geoffrey

Crabb, Stephen

Crockart, Mike

Crouch, Tracey

Davey, rh Mr Edward

Davies, David T. C.

(Monmouth)

Davies, Philip

Davis, rh Mr David

de Bois, Nick

Dorrell, rh Mr Stephen

Dorries, Nadine

Doyle-Price, Jackie

Drax, Richard

Duddridge, James

Duncan Smith, rh Mr Iain

Ellis, Michael

Ellison, Jane

Ellwood, Mr Tobias

Elphicke, Charlie

Eustice, George

Evans, Graham

Evans, Jonathan

Evennett, Mr David

Fabricant, Michael

Fallon, rh Michael

Featherstone, Lynne

Field, Mark

Foster, rh Mr Don

Fox, rh Dr Liam

Francois, rh Mr Mark

Freeman, George

Freer, Mike

Fullbrook, Lorraine

Garnier, Sir Edward

Garnier, Mark

Gauke, Mr David

George, Andrew

Gibb, Mr Nick

Gilbert, Stephen

Gillan, rh Mrs Cheryl

Glen, John

Goldsmith, Zac

Goodwill, Mr Robert

Gove, rh Michael

Graham, Richard

Grant, Mrs Helen

Gray, Mr James

Grayling, rh Chris

Green, rh Damian

Grieve, rh Mr Dominic

Griffiths, Andrew

Gummer, Ben

Gyimah, Mr Sam

Hames, Duncan

Hammond, rh Mr Philip

Hammond, Stephen

Hancock, Matthew

Hands, Greg

Harper, Mr Mark

Harris, Rebecca

Hart, Simon

Harvey, Sir Nick

Haselhurst, rh Sir Alan

Hayes, Mr John

Heald, Oliver

Heath, Mr David

Heaton-Harris, Chris

Hemming, John

Henderson, Gordon

Hendry, Charles

Hinds, Damian

Hoban, Mr Mark

Hollingbery, George

Hollobone, Mr Philip

Holloway, Mr Adam

Hopkins, Kris

Horwood, Martin

Howell, John

Hughes, rh Simon

Hunt, rh Mr Jeremy

Huppert, Dr Julian

Hurd, Mr Nick

Jackson, Mr Stewart

James, Margot

Javid, Sajid

Jenkin, Mr Bernard

Johnson, Gareth

Jones, Andrew

Jones, rh Mr David

Jones, Mr Marcus

Kawczynski, Daniel

Kirby, Simon

Knight, rh Mr Greg

Kwarteng, Kwasi

Laing, Mrs Eleanor

Lamb, Norman

Lansley, rh Mr Andrew

Laws, rh Mr David

Leadsom, Andrea

Lee, Jessica

Lee, Dr Phillip

Leech, Mr John

Lefroy, Jeremy

Leigh, Mr Edward

Leslie, Charlotte

Letwin, rh Mr Oliver

Lewis, Brandon

Lewis, Dr Julian

Lidington, rh Mr David

Lilley, rh Mr Peter

Lord, Jonathan

Loughton, Tim

Luff, Peter

Lumley, Karen

Macleod, Mary

Main, Mrs Anne

Maude, rh Mr Francis

Maynard, Paul

McCartney, Jason

McCartney, Karl

McIntosh, Miss Anne

McLoughlin, rh Mr Patrick

McPartland, Stephen

McVey, Esther

Mercer, Patrick

Metcalfe, Stephen

Mills, Nigel

Milton, Anne

Mitchell, rh Mr Andrew

Moore, rh Michael

Mordaunt, Penny

Morgan, Nicky

Morris, Anne Marie

Morris, David

Morris, James

Mosley, Stephen

Mowat, David

Mulholland, Greg

Mundell, rh David

Munt, Tessa

Murray, Sheryll

Murrison, Dr Andrew

Neill, Robert

Newmark, Mr Brooks

Newton, Sarah

Nokes, Caroline

Norman, Jesse

Nuttall, Mr David

O'Brien, Mr Stephen

Offord, Dr Matthew

Ollerenshaw, Eric

Osborne, rh Mr George

Paice, rh Sir James

Parish, Neil

Patel, Priti

Paterson, rh Mr Owen

Pawsey, Mark

Penrose, John

Percy, Andrew

Perry, Claire

Phillips, Stephen

Pickles, rh Mr Eric

Pincher, Christopher

Prisk, Mr Mark

Pugh, John

Raab, Mr Dominic

Randall, rh Mr John

Reckless, Mark

Redwood, rh Mr John

Rees-Mogg, Jacob

Reevell, Simon

Robertson, rh Hugh

Robertson, Mr Laurence

Rudd, Amber

Ruffley, Mr David

Russell, Sir Bob

Rutley, David

Sanders, Mr Adrian

Sandys, Laura

Selous, Andrew

Sharma, Alok

Shelbrooke, Alec

Simmonds, Mark

Simpson, Mr Keith

Skidmore, Chris

Smith, Miss Chloe

Smith, Henry

Smith, Julian

Smith, Sir Robert

Soames, rh Nicholas

Soubry, Anna

Spelman, rh Mrs Caroline

Spencer, Mr Mark

Stephenson, Andrew

Stevenson, John

Stewart, Bob

Stewart, Iain

Streeter, Mr Gary

Stride, Mel

Stunell, rh Andrew

Sturdy, Julian

Swales, Ian

Swayne, rh Mr Desmond

Swinson, Jo

Swire, rh Mr Hugo

Syms, Mr Robert

Thornton, Mike

Thurso, John

Tomlinson, Justin

Truss, Elizabeth

Turner, Mr Andrew

Tyrie, Mr Andrew

Uppal, Paul

Vaizey, Mr Edward

Vara, Mr Shailesh

Vickers, Martin

Villiers, rh Mrs Theresa

Walker, Mr Charles

Walker, Mr Robin

Ward, Mr David

Watkinson, Dame Angela

Webb, Steve

Wharton, James

Wheeler, Heather

White, Chris

Whittaker, Craig

Whittingdale, Mr John

Wiggin, Bill

Willetts, rh Mr David

Williams, Mr Mark

Williams, Roger

Williams, Stephen

Williamson, Gavin

Wilson, Mr Rob

Wollaston, Dr Sarah

Wright, Jeremy

Wright, Simon

Young, rh Sir George

Zahawi, Nadhim

Tellers for the Ayes:

Mark Hunter

and

Joseph Johnson

NOES

Abbott, Ms Diane

Abrahams, Debbie

Ainsworth, rh Mr Bob

Alexander, Heidi

Ali, Rushanara

Allen, Mr Graham

Anderson, Mr David

Ashworth, Jonathan

Austin, Ian

Bailey, Mr Adrian

Bain, Mr William

Balls, rh Ed

Banks, Gordon

Barron, rh Mr Kevin

Bayley, Hugh

Beckett, rh Margaret

Begg, Dame Anne

Benn, rh Hilary

Benton, Mr Joe

Betts, Mr Clive

Blackman-Woods, Roberta

Blenkinsop, Tom

Blomfield, Paul

Blunkett, rh Mr David

Brennan, Kevin

Brown, Lyn

Brown, rh Mr Nicholas

Brown, Mr Russell

Bryant, Chris

Buck, Ms Karen

Burden, Richard

Burnham, rh Andy

Byrne, rh Mr Liam

Campbell, Mr Alan

Campbell, Mr Gregory

Campbell, Mr Ronnie

Caton, Martin

Champion, Sarah

Chapman, Jenny

Clark, Katy

Clarke, rh Mr Tom

Coaker, Vernon

Coffey, Ann

Connarty, Michael

Cooper, Rosie

Cooper, rh Yvette

Corbyn, Jeremy

Creagh, Mary

Creasy, Stella

Cruddas, Jon

Cryer, John

Cunningham, Alex

Cunningham, Mr Jim

Cunningham, Sir Tony

Curran, Margaret

Danczuk, Simon

Darling, rh Mr Alistair

David, Wayne

Davidson, Mr Ian

Davies, Geraint

Denham, rh Mr John

Dobbin, Jim

Dobson, rh Frank

Docherty, Thomas

Dodds, rh Mr Nigel

Donohoe, Mr Brian H.

Doughty, Stephen

Dowd, Jim

Doyle, Gemma

Dromey, Jack

Dugher, Michael

Durkan, Mark

Eagle, Ms Angela

Eagle, Maria

Edwards, Jonathan

Efford, Clive

Elliott, Julie

Engel, Natascha

Esterson, Bill

Farrelly, Paul

Field, rh Mr Frank

Fitzpatrick, Jim

Flello, Robert

Flint, rh Caroline

Flynn, Paul

Fovargue, Yvonne

Francis, Dr Hywel

Gardiner, Barry

Gilmore, Sheila

Glindon, Mrs Mary

Godsiff, Mr Roger

Goggins, rh Paul

Goodman, Helen

Green, Kate

Greenwood, Lilian

Griffith, Nia

Gwynne, Andrew

Hain, rh Mr Peter

Hamilton, Mr David

Hamilton, Fabian

Hanson, rh Mr David

Harman, rh Ms Harriet

Harris, Mr Tom

Havard, Mr Dai

Healey, rh John

Hendrick, Mark

Hepburn, Mr Stephen

Hermon, Lady

Hillier, Meg

Hilling, Julie

Hodgson, Mrs Sharon

Hoey, Kate

Hopkins, Kelvin

Howarth, rh Mr George

Hunt, Tristram

Irranca-Davies, Huw

Jackson, Glenda

Jamieson, Cathy

Jarvis, Dan

Johnson, rh Alan

Johnson, Diana

Jones, Graham

Jones, Helen

Jones, Mr Kevan

Jones, Susan Elan

Kaufman, rh Sir Gerald

Keeley, Barbara

Kendall, Liz

Khan, rh Sadiq

Lammy, rh Mr David

Lavery, Ian

Lazarowicz, Mark

Leslie, Chris

Llwyd, rh Mr Elfyn

Long, Naomi

Love, Mr Andrew

Lucas, Caroline

Lucas, Ian

MacNeil, Mr Angus Brendan

Mactaggart, Fiona

Mahmood, Mr Khalid

Mahmood, Shabana

Malhotra, Seema

Mann, John

Marsden, Mr Gordon

McCabe, Steve

McCarthy, Kerry

McCrea, Dr William

McDonagh, Siobhain

McDonald, Andy

McDonnell, Dr Alasdair

McDonnell, John

McFadden, rh Mr Pat

McGovern, Jim

McGuire, rh Mrs Anne

McKechin, Ann

McKenzie, Mr Iain

McKinnell, Catherine

Meacher, rh Mr Michael

Meale, Sir Alan

Mearns, Ian

Miliband, rh David

Miliband, rh Edward

Miller, Andrew

Mitchell, Austin

Moon, Mrs Madeleine

Morden, Jessica

Morrice, Graeme

(Livingston)

Morris, Grahame M.

(Easington)

Mudie, Mr George

Munn, Meg

Murphy, rh Mr Jim

Murphy, rh Paul

Nandy, Lisa

Nash, Pamela

O'Donnell, Fiona

Onwurah, Chi

Osborne, Sandra

Owen, Albert

Paisley, Ian

Pearce, Teresa

Perkins, Toby

Phillipson, Bridget

Pound, Stephen

Reed, Mr Jamie

Reed, Steve

Reynolds, Emma

Reynolds, Jonathan

Riordan, Mrs Linda

Ritchie, Ms Margaret

Robertson, Angus

Robertson, John

Robinson, Mr Geoffrey

Rotheram, Steve

Roy, Lindsay

Ruane, Chris

Sarwar, Anas

Sawford, Andy

Seabeck, Alison

Shannon, Jim

Sharma, Mr Virendra

Sheerman, Mr Barry

Sheridan, Jim

Shuker, Gavin

Skinner, Mr Dennis

Slaughter, Mr Andy

Smith, rh Mr Andrew

Smith, Angela

Smith, Nick

Smith, Owen

Spellar, rh Mr John

Straw, rh Mr Jack

Stringer, Graham

Stuart, Ms Gisela

Sutcliffe, Mr Gerry

Thomas, Mr Gareth

Thornberry, Emily

Timms, rh Stephen

Turner, Karl

Twigg, Derek

Twigg, Stephen

Umunna, Mr Chuka

Vaz, rh Keith

Vaz, Valerie

Walley, Joan

Watson, Mr Tom

Watts, Mr Dave

Weir, Mr Mike

Whiteford, Dr Eilidh

Whitehead, Dr Alan

Williams, Hywel

Williamson, Chris

Wilson, Phil

Winnick, Mr David

Winterton, rh Ms Rosie

Wishart, Pete

Wood, Mike

Woodcock, John

Wright, David

Wright, Mr Iain

Tellers for the Noes:

Nic Dakin

and

Alison McGovern

Question accordingly agreed to.

25 Mar 2013 : Column 1413

25 Mar 2013 : Column 1414

25 Mar 2013 : Column 1415

25 Mar 2013 : Column 1416

32. Seed enterprise investment scheme

Resolved,

That provision may be made restricting the relief given under the seed enterprise investment scheme.

33. Disincorporation relief

Resolved,

That provision may be made in connection with the transfer of a business from a company to its shareholders.

34. Attribution of gains to members of non-resident companies

Resolved,

That provision (including provision having retrospective effect) may be made for and in connection with the amendment of section 13 of the Taxation of Chargeable Gains Act 1992.

35. Treatment for capital gains tax purposes of shares acquired under the EMI code

Resolved,

That provision (including provision having retrospective effect) may be made for capital gains tax purposes in connection with shares acquired under options which are qualifying options under the EMI code.

36. Capital gains tax on disposals of high value properties

Resolved,

That provision may be made for and in connection with a charge to capital gains tax on disposals of interests in high value properties.

37. Calculation of chargeable gains of companies

Resolved,

That provision may be made about the calculation of chargeable gains of companies on disposals of assets.

25 Mar 2013 : Column 1417

38. Capital allowances

Resolved,

That provision may be made about capital allowances.

39. Community investment tax relief

Resolved,

That provision may be made about community investment tax relief.

40. Lease premium relief

Resolved,

That provision may be made in relation to the deductions that are allowed to tenants under taxed leases (as defined in section 287 of the Income Tax (Trading and Other Income) Act 2005 and section 227 of the Corporation Tax Act 2009).

41. Manufactured payments

Resolved,

That provision (including provision having retrospective effect) may be made about manufactured payments (including deemed manufactured payments).

42. Close companies

Resolved,

That provision may be made about close companies.

43. Oil taxation (petroleum revenue tax)

Resolved,

That provision may be made in relation to petroleum revenue tax.

44. Oil taxation (loan relationships)

Resolved,

That provision may be made about loan relationships in respect of property that is comprised in a settlement the sole or main purpose of which is to provide security for the performance of obligations under an abandonment programme approved under Part 4 of the Petroleum Act 1998.

45. Oil taxation (ring fence trades)

Resolved,

That provision may be made about the taxation of ring fence trades.

46. Annual tax on enveloped dwellings

Resolved,

That provision may be made for and in connection with the imposition of a new tax on the holding of interests in high value properties.

47. Inheritance tax (treatment of liabilities)

Resolved,

That provision may be made about the treatment of liabilities for the purposes of inheritance tax.

25 Mar 2013 : Column 1418

48. Inheritance tax (non-domiciled spouses and civil partners)

Resolved,

That provision may be made for and in connection with persons who are not domiciled in the United Kingdom, but are or were the spouse or civil partner of a person so domiciled, to elect to be treated as so domiciled for the purposes of inheritance tax.

49. Fuel duties (rates and rebates)

Resolved,

That—

(1) The Hydrocarbon Oil Duties Act 1979 is amended as follows.

(2) In section 6(1A) (main rates)—

(a) in paragraph (a) (unleaded petrol), for “£0.6097” substitute “£0.5795”,

(b) in paragraph (aa) (aviation gasoline), for “£0.3966” substitute “£0.3770”,

(c) in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.7069” substitute “£0.6767”, and

(d) in paragraph (c) (heavy oil), for “£0.6097” substitute “£0.5795”.

(3) In section 8(3) (road fuel gas)—

(a) in paragraph (a) (natural road fuel gas), for “£0.2907” substitute “£0.2470”, and

(b) in paragraph (b) (other road fuel gas), for “£0.3734” substitute “£0.3161”.

(4) In section 11(1) (rebate on heavy oil)—

(a) in paragraph (a) (fuel oil), for “£0.1126” substitute “£0.1070”, and

(b) in paragraph (b) (gas oil), for “£0.1172” substitute “£0.1114”.

(5) In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1126” substitute “£0.1070”.

(6) In section 14A(2) (rebate on certain biodiesel), for “£0.1172” substitute “£0.1114”.

(7) The following instruments are revoked—

(a) Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc) Order 2012 (S.I. 2012/3055), and

(b) Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2012 (S.I. 2012/3056).

(8) The amendments and revocations made by this Resolution come into force on 1 April 2013.

And it is 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.

50. Alcoholic liquor duties (rates)

Resolved,

That—

(1) The Alcoholic Liquor Duties Act 1979 is amended as follows.

(2) In section 5 (rate of duty on spirits), for “£26.81” substitute “£28.22”.

(3) In section 36(1AA) (rates of general beer duty)—

(a) in paragraph (za) (rate of duty on lower strength beer), for “£9.76” substitute “£9.17”, and

(b) in paragraph (a) (standard rate of duty on beer), for “£19.51” substitute “£19.12”.

(4) In section 37(4) (rate of high strength beer duty), for “£4.88” substitute “£5.09”.

25 Mar 2013 : Column 1419

(5) In section 62(1A) (rates of duty on cider)—

(a) in paragraph (a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5 per cent), for “£245.32” substitute “£258.23”,

(b) in paragraph (b) (rate of duty per hectolitre on cider of a strength exceeding 7.5 per cent which is not sparkling cider), for “£56.55” substitute “£59.52”, and

(c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£37.68” substitute “£39.66”.

(6) For the table in Schedule 1 substitute—

“Table of Rates of Duty on Wine and Made-WinePart 1Wine or Made-Wine of a Strength not Exceeding 22 per cent
Description of wine or made-wineRates of duty per hectolitre£

Wine or made-wine of a strength not exceeding 4 per cent.

82.18

Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent.

113.01

Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling

266.72

Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent.

258.23

Sparkling wine or sparkling made-wine of a strength of 8.5 per cent. or of a strength exceeding 8.5 per cent. but not exceeding 15 per cent.

341.63

Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.

355.59

Part 2Wine or Made-Wine of a Strength Exceeding 22 per cent
Description of wine or made-wineRates of duty per litre of alcohol in wine or made-wine £

Wine or made-wine of a strength exceeding 22 per cent

28.22”

(7) The amendments made by this Resolution come into force on 25 March 2013.

And it is 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.

51. Tobacco products duty (rates)

Resolved,

That—

(1) For the table in Schedule 1 to the Tobacco Products Duty Act 1979 substitute—

“Table

1. Cigarettes

An amount equal to 16.5 per cent of the retail price plus £176.22 per thousand cigarettes

2. Cigars

£219.82 per kilogram

3. Hand-rolling tobacco

£172.74 per kilogram

4. Other smoking tobacco and chewing tobacco

£96.64 per kilogram”.

(2) The amendment made by this Resolution comes into force at 6 pm on 20 March 2013.

And it is 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.

25 Mar 2013 : Column 1420

52. Tobacco products duty (herbal smoking products)

Resolved,

That provision may be made for tobacco products duty to be charged on herbal smoking products.

53. Air passenger duty (rates of duty from 1 April 2013)

Question put,

That—

(1) Section 30 of the Finance Act 1994 (air passenger duty: rates of duty) is amended as follows.

(2) In subsection (3)—

(a) in paragraph (a) for “£65” substitute “£67”, and

(b) in paragraph (b) for “£130” substitute “£134”.

(3) In subsection (4)—

(a) in paragraph (a) for “£81” substitute “£83”, and

(b) in paragraph (b) for “£162” substitute “£166”.

(4) In subsection (4A)—

(a) in paragraph (a) for “£92” substitute “£94”, and

(b) in paragraph (b) for “£184” substitute “£188”.

(5) The amendments made by this Resolution have effect in relation to the carriage of passengers beginning on or after 1 April 2013.

And it is 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.

The House divided:

Ayes 293, Noes 16.

Division No. 199]

[

10.41 pm

AYES

Adams, Nigel

Afriyie, Adam

Aldous, Peter

Alexander, rh Danny

Andrew, Stuart

Arbuthnot, rh Mr James

Bacon, Mr Richard

Baker, Norman

Baker, Steve

Baldry, Sir Tony

Baldwin, Harriett

Barker, rh Gregory

Barwell, Gavin

Bebb, Guto

Beith, rh Sir Alan

Bellingham, Mr Henry

Benyon, Richard

Beresford, Sir Paul

Berry, Jake

Bingham, Andrew

Binley, Mr Brian

Birtwistle, Gordon

Blackman, Bob

Blackwood, Nicola

Blunt, Mr Crispin

Boles, Nick

Bone, Mr Peter

Bottomley, Sir Peter

Bradley, Karen

Brady, Mr Graham

Brake, rh Tom

Bray, Angie

Brazier, Mr Julian

Bridgen, Andrew

Brine, Steve

Brokenshire, James

Brooke, Annette

Bruce, Fiona

Buckland, Mr Robert

Burley, Mr Aidan

Burns, Conor

Burns, rh Mr Simon

Burrowes, Mr David

Burstow, rh Paul

Burt, Alistair

Byles, Dan

Cable, rh Vince

Cairns, Alun

Carmichael, rh Mr Alistair

Carmichael, Neil

Carswell, Mr Douglas

Chishti, Rehman

Chope, Mr Christopher

Clark, rh Greg

Clarke, rh Mr Kenneth

Clifton-Brown, Geoffrey

Coffey, Dr Thérèse

Collins, Damian

Colvile, Oliver

Cox, Mr Geoffrey

Crabb, Stephen

Crockart, Mike

Crouch, Tracey

Davey, rh Mr Edward

Davies, David T. C.

(Monmouth)

Davis, rh Mr David

de Bois, Nick

Dorrell, rh Mr Stephen

Dorries, Nadine

Doyle-Price, Jackie

Drax, Richard

Duddridge, James

Duncan Smith, rh Mr Iain

Ellis, Michael

Ellison, Jane

Ellwood, Mr Tobias

Elphicke, Charlie

Eustice, George

Evans, Graham

Evans, Jonathan

Evennett, Mr David

Fabricant, Michael

Fallon, rh Michael

Featherstone, Lynne

Field, Mark

Foster, rh Mr Don

Fox, rh Dr Liam

Francois, rh Mr Mark

Freeman, George

Freer, Mike

Fullbrook, Lorraine

Garnier, Sir Edward

Garnier, Mark

Gauke, Mr David

George, Andrew

Gibb, Mr Nick

Gilbert, Stephen

Gillan, rh Mrs Cheryl

Glen, John

Goldsmith, Zac

Goodwill, Mr Robert

Gove, rh Michael

Graham, Richard

Grant, Mrs Helen

Gray, Mr James

Grayling, rh Chris

Green, rh Damian

Grieve, rh Mr Dominic

Griffiths, Andrew

Gummer, Ben

Gyimah, Mr Sam

Hames, Duncan

Hammond, rh Mr Philip

Hammond, Stephen

Hancock, Matthew

Hands, Greg

Harper, Mr Mark

Harris, Rebecca

Hart, Simon

Haselhurst, rh Sir Alan

Hayes, Mr John

Heald, Oliver

Heath, Mr David

Heaton-Harris, Chris

Hemming, John

Henderson, Gordon

Hendry, Charles

Hinds, Damian

Hoban, Mr Mark

Hollingbery, George

Hollobone, Mr Philip

Holloway, Mr Adam

Hopkins, Kris

Horwood, Martin

Howell, John

Hughes, rh Simon

Hunt, rh Mr Jeremy

Huppert, Dr Julian

Hurd, Mr Nick

Jackson, Mr Stewart

James, Margot

Javid, Sajid

Jenkin, Mr Bernard

Johnson, Gareth

Jones, Andrew

Jones, rh Mr David

Jones, Mr Marcus

Kawczynski, Daniel

Kirby, Simon

Knight, rh Mr Greg

Kwarteng, Kwasi

Laing, Mrs Eleanor

Lamb, Norman

Lansley, rh Mr Andrew

Laws, rh Mr David

Leadsom, Andrea

Lee, Jessica

Lee, Dr Phillip

Leech, Mr John

Lefroy, Jeremy

Leigh, Mr Edward

Leslie, Charlotte

Letwin, rh Mr Oliver

Lewis, Brandon

Lewis, Dr Julian

Lidington, rh Mr David

Lilley, rh Mr Peter

Lord, Jonathan

Loughton, Tim

Luff, Peter

Lumley, Karen

Macleod, Mary

Maude, rh Mr Francis

Maynard, Paul

McCartney, Jason

McCartney, Karl

McIntosh, Miss Anne

McLoughlin, rh Mr Patrick

McPartland, Stephen

McVey, Esther

Mercer, Patrick

Metcalfe, Stephen

Mills, Nigel

Milton, Anne

Mitchell, rh Mr Andrew

Moore, rh Michael

Mordaunt, Penny

Morgan, Nicky

Morris, Anne Marie

Morris, David

Morris, James

Mosley, Stephen

Mowat, David

Mulholland, Greg

Mundell, rh David

Munt, Tessa

Murray, Sheryll

Murrison, Dr Andrew

Neill, Robert

Newmark, Mr Brooks

Newton, Sarah

Nokes, Caroline

Norman, Jesse

Nuttall, Mr David

O'Brien, Mr Stephen

Offord, Dr Matthew

Ollerenshaw, Eric

Osborne, rh Mr George

Paice, rh Sir James

Parish, Neil

Patel, Priti

Paterson, rh Mr Owen

Pawsey, Mark

Penrose, John

Percy, Andrew

Perry, Claire

Phillips, Stephen

Pickles, rh Mr Eric

Pincher, Christopher

Prisk, Mr Mark

Pugh, John

Raab, Mr Dominic

Randall, rh Mr John

Reckless, Mark

Redwood, rh Mr John

Rees-Mogg, Jacob

Reevell, Simon

Robertson, rh Hugh

Robertson, Mr Laurence

Rudd, Amber

Ruffley, Mr David

Russell, Sir Bob

Rutley, David

Sanders, Mr Adrian

Sandys, Laura

Selous, Andrew

Sharma, Alok

Shelbrooke, Alec

Simmonds, Mark

Simpson, Mr Keith

Skidmore, Chris

Smith, Miss Chloe

Smith, Julian

Smith, Sir Robert

Soames, rh Nicholas

Soubry, Anna

Spelman, rh Mrs Caroline

Spencer, Mr Mark

Stephenson, Andrew

Stevenson, John

Stewart, Bob

Stewart, Iain

Streeter, Mr Gary

Stride, Mel

Stunell, rh Andrew

Sturdy, Julian

Swales, Ian

Swayne, rh Mr Desmond

Swinson, Jo

Swire, rh Mr Hugo

Syms, Mr Robert

Thornton, Mike

Thurso, John

Tomlinson, Justin

Truss, Elizabeth

Turner, Mr Andrew

Tyrie, Mr Andrew

Uppal, Paul

Vaizey, Mr Edward

Vara, Mr Shailesh

Vickers, Martin

Villiers, rh Mrs Theresa

Walker, Mr Charles

Walker, Mr Robin

Ward, Mr David

Watkinson, Dame Angela

Webb, Steve

Wharton, James

Wheeler, Heather

White, Chris

Whittaker, Craig

Whittingdale, Mr John

Wiggin, Bill

Willetts, rh Mr David

Williams, Mr Mark

Williams, Roger

Williams, Stephen

Williamson, Gavin

Wilson, Mr Rob

Wollaston, Dr Sarah

Wright, Jeremy

Wright, Simon

Young, rh Sir George

Tellers for the Ayes:

Mark Hunter

and

Joseph Johnson

NOES

Campbell, Mr Gregory

Dodds, rh Mr Nigel

Durkan, Mark

Hermon, Lady

Hoey, Kate

Long, Naomi

MacNeil, Mr Angus Brendan

McCrea, Dr William

McDonnell, Dr Alasdair

Paisley, Ian

Ritchie, Ms Margaret

Robertson, Angus

Shannon, Jim

Skinner, Mr Dennis

Weir, Mr Mike

Whiteford, Dr Eilidh

Tellers for the Noes:

Pete Wishart

and

Jonathan Edwards

Question accordingly agreed to.

25 Mar 2013 : Column 1421

25 Mar 2013 : Column 1422

54. Air passenger duty (miscellaneous provision)

Resolved,

That provision may be made for requiring persons to make payments on account of their liabilities for air passenger duty based on estimates of what their liabilities will be.

55. Vehicle excise duty (rates for light passenger vehicles etc.)

Resolved,

That—

(1) Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty) is amended as follows.

25 Mar 2013 : Column 1423

(2) In paragraph 1 (general)—

(a) in sub-paragraph (2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for “£220” substitute “£225”, and

(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£135” substitute “£140”.

(3) In paragraph 1B (graduated rates of duty for light passenger vehicles)—

(a) for the tables substitute—

“Table 1Rates Payable on First Vehicle Licence for Vehicle
CO2 emissions figureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard rate
g/kmg/km££

130

140

115

125

140

150

130

140

150

165

165

175

165

175

275

285

175

185

325

335

185

200

465

475

200

225

610

620

225

255

830

840

255

1055

1065

Table 2Rates Payable on any other Licence for Vehicle
CO2 emissions figureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard rate
g/kmg/km££

100

110

10

20

110

120

20

30

120

130

95

105

130

140

115

125

140

150

130

140

150

165

165

175

165

175

190

200

175

185

210

220

185

200

250

260

200

225

270

280

225

255

465

475

255

480

490”;

(b) in the sentence immediately following the tables, for paragraphs (a) and (b) substitute—

“(a) in column (3), in the last two rows, “270” were substituted for “465” and “480”, and

(b) in column (4), in the last two rows, “280” were substituted for “475” and “490”.”

(4) In paragraph 1J (VED rates for light goods vehicles)—

(a) in paragraph (a), for “£215” substitute “£220”, and

(b) in paragraph (b), for “£135” substitute “£140”.

(5) In paragraph 2(1) (VED rates for motorcycles)—

(a) in paragraph (a), for “£16” substitute “£17”,

(b) in paragraph (b), for “£36” substitute “£37”,

(c) in paragraph (c), for “£55” substitute “£57”, and

(d) in paragraph (d), for “£76” substitute “£78”.

(6) The amendments made by this Resolution have effect in relation to licences taken out on or after 1 April 2013.

25 Mar 2013 : Column 1424

And it is 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.

56. Vehicle licences for disabled people

Resolved,

That—

(1) The Vehicle Excise and Registration Act 1994 is amended as follows.

(2) Section 19 (rebates) is amended as follows.

(3) In subsection (3), after paragraph (c) insert—

“(ca) a qualifying application for a vehicle licence for the vehicle is made,”.

(4) After that subsection insert—

“(3ZA) An application for a vehicle licence is a qualifying application for the purposes of subsection (3)(ca) if—

(a) paragraph 1ZA of Schedule 1 applies to the vehicle when the application is made, but

(b) that paragraph did not apply to the vehicle when the licence which is unexpired when the application is made was taken out.”

(5) Section 22ZA (nil licences for vehicles for disabled persons: information) is amended as follows.

(6) In subsection (1)(b), at the beginning insert “falls within subsection (1A) or”.

(7) After subsection (1) insert—

“(1A) Information falls within this subsection if it is—

(a) the name, date of birth or national insurance number of a person who is in receipt of a relevant payment, or would be in receipt of such a payment but for—

(i) regulations under section 86(1) of the Welfare Reform Act 2012 (treatment as in-patient in hospital or similar institution), or

(ii) corresponding provision having effect in relation to personal independence payment in Northern Ireland;

(b) in the case of a person who is or would be in receipt of personal independence payment attributable to entitlement to the mobility component, the rate of the payment to which the person is or would be entitled;

(c) in the case of a person who has ceased or will cease to receive a relevant payment, the date on which the person ceased or will cease to receive it and the reason for the person ceasing to receive it.

(1B) In subsection (1A) “relevant payment” means—

(a) personal independence payment attributable to entitlement to the mobility component, and

(b) armed forces independence payment.”

(8) In subsections (2) and (4), and in the heading, omit “nil”.

(9) For subsection (5) substitute—

“(5) In this section “relevant licence functions” means functions relating to applications for, and the issue of—

(a) vehicle licences in respect of vehicles to which paragraph 1ZA of Schedule 1 applies, and

(b) nil licences in respect of vehicles that are exempt vehicles under paragraph 19 of Schedule 2 or paragraph 7 of Schedule 4.”

(10) In section 62(1) (definitions), at the appropriate places insert—

““armed forces independence payment” means armed forces independence payment under a scheme established under section 1 of the Armed Forces (Pensions and Compensation) Act 2004,”, and

““personal independence payment” means personal independence payment under—

25 Mar 2013 : Column 1425

(a) the Welfare Reform Act 2012, or

(b) the corresponding provision having effect in Northern Ireland,”.

(11) In Schedule 1 (annual rates of duty), in Part 1 after paragraph 1 insert—

“1ZA(1) The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies is 50 per cent of the rate which (but for this paragraph) would be applicable.

(2) This paragraph applies to a vehicle when it is being used, or kept for use, by or for the purposes of a disabled person who is in receipt of personal independence payment by virtue of entitlement to the mobility component at the standard rate if—

(a) the vehicle is registered under this Act in the name of the disabled person, and

(b) no other vehicle registered in his or her name under this Act is—

(i) a vehicle for which a vehicle licence taken out at a rate of duty reduced in accordance with sub-paragraph (1) is in force, or

(ii) an exempt vehicle under paragraph 19 of Schedule 2 or paragraph 7 of Schedule 4.

(3) This paragraph has effect as if a person were in receipt of personal independence payment by virtue of entitlement to the mobility component at the standard rate in any case where the person would be in receipt of that payment by virtue of that entitlement but for—

(a) regulations under section 86(1) of the Welfare Reform Act 2012 (treatment as in-patient in hospital or similar institution), or

(b) corresponding provision having effect in Northern Ireland.

(4) For the purposes of sub-paragraph (2), a vehicle is to be treated as registered under this Act in the name of a person in receipt of personal independence payment by virtue of entitlement to the mobility component at the standard rate if it is so registered in the name of—

(a) an appointee, or

(b) a person nominated for the purposes of this paragraph by the person or an appointee.

(5) In sub-paragraph (4) “appointee” means a person appointed pursuant to regulations made under (or having effect as if made under) the Social Security Administration Act 1992 or the Social Security Administration (Northern Ireland) Act 1992 to exercise any of the rights and powers of a person in receipt of personal independence payment.”

(12) In Schedule 2 (exempt vehicles), paragraph 19 is amended as follows.

(13) In sub-paragraph (1), for paragraph (b) substitute—

“(b) no other vehicle registered in his or her name under this Act is—

(i) a vehicle for which a vehicle licence taken out at a rate of vehicle excise duty reduced in accordance with paragraph 1ZA(1) of Schedule 1 is in force, or

(ii) an exempt vehicle under this paragraph or paragraph 7 of Schedule 4.”

(14) In sub-paragraph (2), after paragraph (a) insert—

“(aa) he or she is in receipt of personal independence payment by virtue of entitlement to the mobility component at the enhanced rate,

(ab) he or she is in receipt of armed forces independence payment,”.

(15) After sub-paragraph (2A) insert—

“(2B) This paragraph has effect as if a person were in receipt of personal independence payment by virtue of entitlement to the mobility component at the enhanced rate in any case where the person would be in receipt of that payment by virtue of that entitlement but for—

25 Mar 2013 : Column 1426

(a) regulations under section 86(1) of the Welfare Reform Act 2012 (treatment as in-patient in hospital or similar institution), or

(b) corresponding provision having effect in Northern Ireland.”

(16) In sub-paragraph (3), for “person in receipt of a disability living allowance by virtue of entitlement to the mobility component at the higher rate, or of a mobility supplement,” substitute “disabled person who satisfies sub-paragraph (2) by virtue of paragraph (a), (aa), (ab) or (b) of that sub-paragraph”.

(17) In sub-paragraph (4)(a), after “disability living allowance,” insert “personal independence payment or armed forces independence payment,”.

(18) The amendments made by this Resolution come into force on 8 April 2013.

And it is 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.

57. Value added tax (health service bodies)

Resolved,

That—

(1) In section 41 of the Value Added Tax Act 1994 (application to the Crown), in subsection (7), after “Board” insert “and a clinical commissioning group, the Health and Social Care Information Centre, the National Health Service Commissioning Board and the National Institute for Health and Care Excellence”.

(2) The amendment made by this Resolution comes into force on 1 April 2013.

And it is 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.

58. Value added tax (supplies of fuel)

Resolved,

That provision (including provision having retrospective effect) may be made about the value of certain supplies of fuel for the purposes of value added tax.

59. Value added tax (energy-saving materials)

Resolved,

That provision may be made about energy-saving materials.

60. Stamp duty land tax

Resolved,

That provision (including provision having retrospective effect) may be made amending Part 4 of the Finance Act 2003.

61. Landfill tax (standard rate)

Resolved,

That provision may be made about the standard rate of landfill tax.

62. Climate change levy (rates)

Resolved,

That provision may be made about the rates of climate change levy.

25 Mar 2013 : Column 1427

63. Climate change levy (supplies subject to carbon price support rates etc)

Resolved,

That—

(1) On and after 26 March 2013, Schedule 6 to the Finance Act 2000 (climate change levy) has effect as if neither—

(a) Schedule 20 to the Finance Act 2011, nor

(b) Parts 1 and 2 of Schedule 32 to the Finance Act 2012, had ever been enacted.

(2) Accordingly—

(a) in the Finance Act 2011, section 78 and Schedule 20 are omitted, and

(b) in the Finance Act 2012, Parts 1 and 2 of Schedule 32 are omitted.

(3) Schedule 6 to the Finance Act 2000 (climate change levy) is amended as follows.

(4) In paragraph 4 (definition of “taxable supply”) in sub-paragraph (2)(b) after “24” insert “, 24A, 24B, 24C, 42D”.

(5) In paragraph 5 (supplies of electricity) after sub-paragraph (2) insert—

“(2A) Levy is chargeable on a supply of electricity if—

(a) the supply is made by an exempt unlicensed electricity supplier who is an auto-generator or who is of a description prescribed by regulations made by the Treasury,

(b) the electricity was produced in a generating station owned by the supplier using commodities which were the subject of a deemed supply under paragraph 24A or which would have been the subject of such a supply had the reference in paragraph 24A(1)(a) to Great Britain been a reference to the United Kingdom instead,

(c) the supply is not a deemed supply under paragraph 23(3), and

(d) the person to whom the supply is made is not an electricity utility.”

(6) In paragraph 6 (supplies of gas) in sub-paragraph (2A) after “24” insert “, 24A, 24B, 24C, 42D”.

(7) Paragraph 14 (exemption for supplies to electricity producers) is amended as follows.

(8) In sub-paragraphs (2)(b) and (3)(b) after “electricity” insert “in a small generating station”.

(9) After sub-paragraph (3) insert—

“(3ZA) Sub-paragraph (1) does not exempt a supply where the person to whom the supply is made—

(a) uses the commodity supplied in producing electricity in a stand-by generator, and

(b) uses the electricity produced otherwise than in exemption-retaining ways.”

(10) After sub-paragraph (3A) insert—

“(3B) Paragraph 24A makes provision under which carbon price support rate commodities intended to be used in a generating station may be the subject of a deemed taxable supply (and, accordingly, this paragraph needs to be read subject to that paragraph).”

(11) Omit sub-paragraphs (4) and (5).

(12) In paragraph 15 (exemption for supplies to combined heat and power stations) after sub-paragraph (4) insert—

“(4A) Paragraph 24B makes provision under which carbon price support rate commodities intended to be used in a combined heat and power station may be the subject of a deemed taxable supply (and, accordingly, this paragraph needs to be read subject to that paragraph).”

(13) Paragraph 17 (exemption: self-supplies by electricity producers) is amended as follows.

(14) After sub-paragraph (1) insert—

25 Mar 2013 : Column 1428

“(1A) The supply is exempt from levy if it is a supply of electricity produced in—

(a) a fully exempt combined heat and power station,

(b) a partly exempt combined heat and power station,

(c) a stand-by generator, or

(d) a small generating station.

(1B) Sub-paragraph (1A)(d) applies only if the producer is—

(a) an auto-generator, or

(b) an exempt unlicensed electricity supplier of a description prescribed by regulations made by the Treasury.”

(15) In sub-paragraph (2) for the words from “If” to “unless—” substitute “This paragraph does not exempt the supply if—”.

(16) Omit sub-paragraphs (3) and (4).

(17) In paragraph 21 (regulations to avoid double charges to levy) after sub-paragraph (2) insert—

“(2A) In sub-paragraph (2)(b) “taxable supply” does not include a deemed supply under paragraph 24A, 24B, 24C or 42D.”

(18) In Part 2 after paragraph 24 insert—

“Deemed taxable supply: commodities to be used in producing electricity

24A (1) Sub-paragraph (2) applies if—

(a) a quantity of a carbon price support rate commodity is brought onto, or arrives at, a site in Great Britain at which a generating station is situated,

(b) that quantity of the commodity is intended to be used for producing electricity in the station,

(c) the station is neither a fully exempt combined heat and power station nor a partly exempt combined heat and power station, and

(d) the station is neither a small generating station nor a stand-by generator.

(2) For the purposes of this Schedule the owner of the station is deemed to make a taxable supply to himself of that quantity of the commodity.

(3) In sub-paragraph (1)(a) the reference to a commodity being brought onto, or arriving at, a site covers (in particular) gas in a gaseous state arriving at the site through a pipe.

(4) For the purposes of sub-paragraph (1) it does not matter—

(a) if the quantity of the commodity is not the subject of an actual supply made to the owner of the station, or

(b) if the commodity’s availability for use in the station is subject to any condition.

Deemed taxable supply: commodities to be used in combined heat and power station

24B (1) Sub-paragraph (2) applies if—

(a) a quantity of a carbon price support rate commodity is brought onto, or arrives at, the CHPQA site of a fully exempt combined heat and power station or a partly exempt combined heat and power station in Great Britain,

(b) that quantity of the commodity is intended to be used in the station for producing outputs of the station, and

(c) the station is not a small generating station.

(2) For the purposes of this Schedule the operator of the station is deemed to make a taxable supply to himself of that quantity of the commodity so far as that quantity is referable to the production of electricity.

(3) For the purposes of sub-paragraph (2) the extent to which a quantity of a commodity is referable to the production of electricity is to be determined in accordance with regulations under paragraph 24D(1).

(4) In sub-paragraph (1)(a) the reference to a commodity being brought onto, or arriving at, the CHPQA site of a station covers (in particular) gas in a gaseous state arriving at the CHPQA site through a pipe.