Clause 5
Finance (No. 2) Bill
5:15 pm
John Healey (Financial Secretary, HM Treasury; Wentworth, Labour)
This clause is of a rather different nature, although it falls within the broad chapter of excise regimes. I am pleased that we are able to introduce it. It reflects the Government’s commitment to simplifying and updating tax administration thatis outdated, outmoded and causing unnecessary complications for taxpayers. Those complications can also add to businesses’ compliance costs, and sometimes act as a barrier to entry to market. The clause allows us to remove from the statute book a number of provisions that fall into that category.
The clause amends the Alcoholic Liquor Duties Act 1979 by removing a number of provisions that are either obsolete or no longer serve any practical purpose. Some of them restrict businesses’ legitimate commercial freedom while frankly no longer serving any useful purpose in terms of revenue protection. The clause is part of our wider package of changes to the alcohol duties regime, under which we will repeal or simplify over 40 provisions in alcohol legislation. It has been welcomed by the drinks industry. We are discussing in detail with them whether there are areas where we could go further. I commend the clause to the Committee.