House of Commons
Session 2017-19
House of Commons Votes and Proceedings
Wednesday
6 September 2017
No. 23
The House met at 11.30 am.
Prayers
1Queen’s Speech (Answer to Address)
The Vice-Chamberlain of the Household reported to the House, That Her Majesty, having been attended with its Address of 29 June, was pleased to receive the same very graciously and give the following Answer:
I have received with great satisfaction the dutiful and loyal expression of your thanks for the speech with which I opened the present Session of Parliament.
2Questions to (1) the Secretary of State for Wales
(2) the Prime Minister
3Urgent Question: Free childcare entitlement (Mr Robert Goodwill)
4Statement: National shipbuilding strategy (Secretary Michael Fallon)
5Terms of Withdrawal from EU (Referendum) Bill: Presentation (Standing Order No. 57)
Geraint Davies, supported by Mr David Lammy, Caroline Lucas, Thelma Walker, Daniel Zeichner and Tom Brake, presented a Bill to require the holding of a referendum to endorse the United Kingdom and Gibraltar exit package proposed by HM Government for withdrawal from the EU, or to decide to remain a member, following the completion of formal exit negotiations; and for connected purposes.
Bill read the first time; to be read a second time on Friday 3 November, and to be printed (Bill 103).
6Ways and Means: Taxable benefits
Resolved, That—
(a) provision (including provision having retrospective effect) may be made amending Part 3 of the Income Tax (Earnings and Pensions) Act 2003, and
(b) (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made taking effect in a future year amending Chapter 6 of that Part (taxable benefits: cars etc).—(Mel Stride.)
The Deputy Speaker then put forthwith the Questions necessary to dispose of the further Motions which were made by Mel Stride (Standing Order No. 51(3)).
2. Pensions advice
Resolved, That provision (including provision having retrospective effect) may be made for an employment-related exemption from income tax in connection with pensions-related advice or information.
3. Income tax treatment of certain legal expenses etc
Resolved, That provision (including provision having retrospective effect) may be made about—
(a) the deductions from earnings that are allowed under section 346 of the Income Tax (Earnings and Pensions) Act 2003,
(b) the exceptions from the application of Chapter 3 of Part 6 of that Act provided for in sections 409 and 410 of that Act, and
(c) the payments that are deductible payments for the purposes of Part 8 of that Act by virtue of section 558 of that Act.
4. Termination payments etc
Motion made and Question put forthwith, That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made taking effect in a future year about the tax treatment of payments or benefits received in connection with the termination of an employment or a change in the duties in, or earnings from, an employment.
The House divided.
Division No. 10
Ayes: 317 (Tellers: Mrs Heather Wheeler, Andrew Griffiths)
Noes: 276 (Tellers: Vicky Foxcroft, Jeff Smith)
Question accordingly agreed to.
5. PAYE settlement agreements
Resolved, That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made taking effect in a future year amending sections 703 and 704 of the Income Tax (Earnings and Pensions) Act 2003 (PAYE agreements).
6. Pensions: money purchase annual allowance
Resolved, That provision (including provision having retrospective effect) may be made about the money purchase annual allowance.
7. Dividend nil rate
Resolved, That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made taking effect in a future year about the dividend nil rate of income tax.
8. Gains from contracts for life insurance etc
Resolved, That provision may be made amending Chapter 9 of Part 4 of the Income Tax (Trading and Other Income) Act 2005.
9. The "no pre-arranged exits requirement"
Resolved, That provision (including provision having retrospective effect) may be made about the “no pre-arranged exits requirement” for the purposes of the enterprise investment scheme and the seed enterprise investment scheme.
10. Venture capital trusts (follow on funding and exchange of shares)
Resolved, That provision (including provision having retrospective effect) may be made amending Chapter 6 of Part 6 of the Income Tax Act 2007.
11. Social investment tax relief
Resolved, That provision (including provision having retrospective effect) may be made about social investment tax relief.
12. The “no disqualifying arrangements requirement”
Resolved, That provision (including provision having retrospective effect) may be made about the “no disqualifying arrangements requirement” for the purposes of the enterprise investment scheme, the seed enterprise investment scheme and venture capital trusts.
13. Business investment relief
Motion made and Question put forthwith, That provision (including provision having retrospective effect) may be made about the conditions under which business investment relief in Chapter A1 of Part 14 of the Income Tax Act 2007 is available.
The House divided.
Division No. 11
Ayes: 320 (Tellers: Andrew Griffiths, Mrs Heather Wheeler)
Noes: 287 (Tellers: Vicky Foxcroft, Jeff Smith)
Question accordingly agreed to.
14. Basis of calculation of profits for income tax purposes
Resolved, That provision (including provision having retrospective effect) may be made for income tax purposes—
(a) about the calculation on the cash basis of profits, and
(b) in other respects about the basis of calculation of profits.
15. Trading and property allowances
Resolved, That provision (including provision having retrospective effect) may be made for new reliefs available in respect of, and of amounts determined by reference to—
(a) an individual’s trading income and miscellaneous income, or
(b) an individual’s property income.
16. Corporation tax relief for losses etc
Resolved, That provision (including provision having retrospective effect) may be made—
(a) about how corporation tax relief is to be given for losses, deficits, expenses and other amounts, and
(b) for counteracting the effect of tax avoidance arrangements concerning corporation tax relief for such amounts.
17. Corporate interest restriction
Resolved, That provision (including provision having retrospective effect) may be made about the amounts that may be brought into account for the purposes of corporation tax in respect of interest and other financing costs.
18. Museum and gallery exhibitions: tax relief and tax credits
Resolved, That—
(a) provision (including provision having retrospective effect) may be made for relief from corporation tax in connection with the production of museum and gallery exhibitions, and
(b) (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made for tax credits to be paid to museums and galleries exhibition production companies in respect of expenditure on the production of exhibitions.
19. Corporation tax relief for expenditure on grassroots sport
Resolved, That provision (including provision having retrospective effect) may be made for relief from corporation tax for expenditure on grassroots sport.
20. Profits arising from the exploitation of patents
Resolved, That provision (including provision having retrospective effect) may be made amending Part 8A of the Corporation Tax Act 2010.
21. Hybrid and other mismatches
Resolved, That provision (including provision having retrospective effect) may be made amending Part 6A of the Taxation (International and Other Provisions) Act 2010.
22. Trading profits taxable at the Northern Ireland rate
Motion made and Question put forthwith, That provision may be made—
(a) about the extent to which trading profits are chargeable to corporation tax at the Northern Ireland rate,
(b) amending the Capital Allowances Act 2001 in connection with Part 8B of CTA 2010 (trading profits taxable at the Northern Ireland rate), and
(c) to reflect changes to the Northern Ireland departments and the creation of new Ministerial offices.
The House divided.
Division No. 12
Ayes: 320 (Tellers: Mrs Heather Wheeler, Andrew Griffiths)
Noes: 249 (Tellers: Vicky Foxcroft, Jeff Smith)
Question accordingly agreed to.
23. Chargeable gains
Resolved, That provision (including provision having retrospective effect) may be made amending the Taxation of Chargeable Gains Act 1992.
24. Domicile
Resolved, That provision (including provision having retrospective effect) may be made for tax purposes—
(a) for or in connection with deeming individuals to be domiciled in the United Kingdom, and
(b) in relation to settlements with a settlor domiciled outside the United Kingdom at any time.
25. Value of certain benefits
Resolved, That provision (including provision having retrospective effect) may be made about the value of benefits for the purposes of Chapter 2 of Part 13 of the Income Tax Act 2007.
26. Inheritance tax (overseas property)
Resolved, That provision (including provision having retrospective effect) may be made as to the extent to which overseas property with value attributable to residential property in the United Kingdom is excluded property for inheritance tax purposes.
27. Disguised remuneration schemes
Resolved, That—
(a) (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made taking effect in a future year about the application of Chapter 2 of Part 7A of the Income Tax (Earning and Pensions) Act 2003 in cases where loans are made and rights acquired;
(b) (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made taking effect in a future year about the income tax treatment of loans, or acquired rights, in cases where there is an arrangement in connection with a trade;
(c) provision (including provision having retrospective effect) may be made about the income tax treatment of benefits arising in pursuance of an arrangement in connection with a trade;
(d) provision (including provision having retrospective effect) may be made amending—
(i) sections 38 and 866 of the Income Tax (Trading and Other Income) Act 2005, and
(ii) section 1290 of the Corporation Tax Act 2009.
28. Disguised remuneration schemes (relevant tax payments)
Resolved, That—
(1) In section 554XA of the Income Tax (Earnings and Pensions) Act 2003 (employment income provided through third parties: exclusion for payments in respect of a tax liability), in subsection (2), omit paragraphs (a) and (b).
(2) The amendment made by paragraph (1) has effect in relation to relevant steps taken on or after 21 July 2017.
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.
29. First-year allowance for expenditure on electric vehicle charging points
Resolved, That provision (including provision having retrospective effect) may be made for a first-year allowance under Part 2 of the Capital Allowances Act 2001 for expenditure on electric vehicle charging points.
30. Transactions in land in the United Kingdom
Resolved, That provision (including provision having retrospective effect) may be made in relation to the amounts in relation to which the amendments made by sections 76 to 80 of the Finance Act 2016 have effect.
31. Co-ownership authorised contractual schemes
Resolved, That provision may be made about co-ownership authorised contractual schemes.
32. Air passenger duty (rates)
Resolved, That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made taking effect in a future year increasing the rates of air passenger duty.
33. Petroleum revenue tax: elections
Resolved, That provision (including provision having retrospective effect) may be made amending Schedule 20B to the Finance Act 1993.
34. Gaming duty
Resolved, That—
(1) In section 11(2) of the Finance Act 1997 (rates of gaming duty), for the table substitute—
"Table |
|
Part of gross gaming yield |
Rate |
The first £2,423,500 |
15% |
The next £1,670,500 |
20% |
The next £2,925,500 |
30% |
The next £6,175,500 |
40% |
The remainder |
50%". |
(2) The amendment made by paragraph (1) has effect in relation to accounting periods beginning on or after 1 April 2017.
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.
35. Remote gaming duty
Resolved, That provision (including provision having retrospective effect) may be made about remote gaming duty.
36. Tobacco products manufacturing machinery (licensing schemes)
Resolved, That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made conferring powers on the Commissioners for Her Majesty’s Revenue and Customs to make provision for, or in connection with, a licensing scheme for persons carrying out certain activities in relation to tobacco products manufacturing machinery.
37. Third country goods fulfilment businesses
Resolved, That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made for the approval and registration of persons carrying on a third country goods fulfilment business.
38. Digital reporting and record-keeping
Resolved, That provision may be made for and in connection with digital reporting and record-keeping for businesses within the charge to income tax and for partnerships.
39. Digital reporting and record-keeping for VAT
Resolved, That—
(a) provision may be made for and in connection with reporting and record-keeping for value added tax, and
(b) (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made taking effect in a future year for and in connection with digital record-keeping for value added tax.
40. Partial closure notices
Resolved, That provision may be made in relation to enquiries made by Her Majesty’s Revenue and Customs into tax returns.
41. Errors in taxpayers’ documents
Resolved, That provision may be made amending Schedule 24 to the Finance Act 2007.
42. Penalties for enablers of defeated arrangements for avoiding tax or NICs
Resolved, That—
(a) provision may be made about penalties for persons who enable arrangements for avoiding tax which are defeated, and
(b) (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made about penalties for persons who enable arrangements for avoiding national insurance contributions which are defeated.
43. Disclosure of tax avoidance schemes: VAT and other indirect taxes
Resolved, That provision may be made about the disclosure of avoidance schemes relating to VAT or other indirect taxes.
44. Requirement to correct offshore tax non-compliance
Resolved, That provision may be made for and in connection with requiring persons to correct offshore tax non-compliance which relates to income tax, capital gains tax or inheritance tax and subsists at the end of the tax year 2016-17.
45. Penalty for transactions connected with VAT fraud
Resolved, That provision may be made for and in connection with the imposition of penalties in cases where a person enters into a transaction connected with the fraudulent evasion of VAT by another when the person knew or should have known that the transaction was so connected.
46. Data-gathering powers
Resolved, That provision may be made amending Part 2 of Schedule 23 to the Finance Act 2011 in relation to money service businesses.
47. Northern Ireland welfare payments
Resolved, That provision may be made amending section 44(2) of the Finance Act 2016 so as to take account of the Housing Benefit (Amendment No. 2) Regulations (Northern Ireland) 2016.
48. Incidental provision etc
Resolved, That it is expedient to authorise—
(a) any incidental or consequential charges to any duty or tax (including charges having retrospective effect) that may arise from provisions designed in general to afford relief from taxation, and
(b) any incidental or consequential provision (including provision having retrospective effect) relating to provision authorised by any other resolution.
Ordered, That a Bill be brought in upon the foregoing resolutions; And that the Chairman of Ways and Means, the Prime Minister, Mr Chancellor of the Exchequer, Secretary Boris Johnson, Secretary Sajid Javid, Secretary Justine Greening, Elizabeth Truss, Mel Stride, Stephen Barclay and Andrew Jones present the Bill.
Mel Stride accordingly presented a Bill to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
Bill read the first time; to be read a second time tomorrow, and to be printed (Bill 102).
A public petition from users of the No.65 bus service in Torbay relating to local bus services in Torbay was presented and read by Kevin Foster.
Subject: Knife crime (Sarah Jones).
Motion made and Question proposed, That this House do now adjourn.—(Chris Heaton-Harris.)
House adjourned without Question put (Standing Order No. 9(7)).
Adjourned at 8.16 pm until tomorrow.
John Bercow
Speaker
Westminster Hall
The sitting began at 9.30 am
1Proposed ban on letting agent fees to tenants
Resolved, That this House has considered a proposed ban on letting agent fees to tenants.—(Kevin Hollinrake.)
2Solar panels on residential properties
Resolved, That this House has considered solar panels on residential properties.—(John Stevenson.)
The sitting was suspended between 11.20 am and 2.30 pm (Standing Order No. 10(1)(b)).
3International Day of Democracy
Resolved, That this House has considered the International Day of Democracy.—(Stuart C. McDonald.)
The sitting was suspended between 3.43 pm and 4.00 pm.
4Consular support for British citizens
Resolved, That this House has considered consular support for British citizens.—(Justin Madders.)
5Route of Phase 2b of HS2 to Manchester and Leeds
Motion made and Question proposed, That this House has considered the route of Phase 2b of HS2 to Manchester and Leeds.—(Antoinette Sandbach.)
At 5.30 pm the motion lapsed (Standing Order No. 10(14)).
Sitting adjourned without Question put (Standing Order No. 10(14)).
Adjourned at 5.30 pm until tomorrow.
Business appointed by the Chairman of Ways and Means (Standing Order No. 10(6))
Lindsay Hoyle
Chairman of Ways and Means
Papers Laid
Papers subject to Negative Resolution
(1) Democratic People’s Republic of Korea (European Union Financial Sanctions) (Amendment) (No. 2) Regulations 2017 (S.I., 2017, No. 883), dated 6 September 2017 (by Act), with an Explanatory Memorandum (by Command) (Stephen Barclay)
(2) Facilitation of Tax Evasion Offences (Guidance About Prevention) Regulations 2017 (S.I., 2017, No. 876), dated 4 September 2017 (by Act), with an Explanatory Memorandum (by Command) (Mel Stride)
Other Papers
2Business, Energy & Industrial Strategy
Department for Business, Energy & Industrial Strategy Minute, dated 6 September 2017, concerning a contingent liability relating to the Sale of the Green Investment Bank: Employee Indemnity (by Command) (Claire Perry)
Guidance about Preventing the Facilitation of Tax Evasion Offences Regulations 2017 (by Act) (Mel Stride)