Tuesday, 9 March 2021
Virtual participation in proceedings commenced (Orders, 4 June and 30 December 2020). [NB: [V] denotes a Member participating virtually.]
The Chancellor of the Exchequer was asked—
What assessment he has made of implications for his policies of the financial barriers to people’s compliance with the requirement to self-isolate during the covid-19 outbreak; and if he...
What fiscal steps he is taking to support the charity sector in response to the covid-19 outbreak.
What assessment he has made of the regional equity of infrastructure investment (a) in Wales and (b) throughout the UK.
What fiscal steps his Department is taking to support businesses affected by the covid-19 outbreak.
What fiscal steps his Department is taking to support job retention during the covid-19 outbreak.
What recent discussions he has had with his Scottish Government counterpart on the effect of UK fiscal policy on living standards in Scotland.
What fiscal steps his Department is taking to improve transport connectivity across the UK.
What recent discussions he has had with his international counterparts on requiring private creditors to cancel debt owed by developing countries during the covid-19 pandemic.
What fiscal steps he is taking to help support people ineligible for his Department's covid-19 income support schemes.
What assessment he has made of the potential merits of continuing support for the self-employed as covid-19 public health restrictions are lifted; and if he will make a statement.
What recent discussions he has had with Cabinet colleagues on plans to increase the national living wage.
What fiscal steps he is taking to support the UK’s economic recovery.
If he will make a statement on his departmental responsibilities.
(Urgent Question): To ask the Chancellor of the Duchy of Lancaster, if he will make a statement on the recent court order regarding the Government’s publication of contracts during the...
Presentation and First Reading ( Standing Order No. 57) The Chancellor of the Exchequer, supported by the Prime Minister, Steve Barclay, Jesse Norman, John Glen and Kemi Badenoch, presented a...
Presentation and First Reading ( Standing Order No. 57) Secretary Robert Buckland, supported by the Prime Minister, the Chancellor of the Exchequer, Secretary Priti Patel, Secretary Grant Shapps,...
Motion for leave to bring in a Bill ( Standing Order No. 23)
Debate resumed (Order, 8 March). Question again proposed, That income tax is charged for the tax year 2021-22. And it is declared that it is expedient in the public interest that this Resolution...
Resolved, That for the tax year 2021-22 the main rates of income tax are as follows— (a) the basic rate is 20%, (b) the higher rate is 40%, and (c) the additional rate is 45%. And it is...
Resolved, That— (1) For the tax year 2021-22 the default rates of income tax are as follows— (a) the default basic rate is 20%, (b) the default higher rate is 40%, and (c) the default...
Resolved, That— (1) For the tax year 2021-22, the amount specified in section 12(3) of the Income Tax Act 2007 (the starting rate limit for savings) is “£5,000”. (2)...
Question put, 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...
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 charging of...
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...
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 taking effect in a future year may...
Resolved, That provision may be made for temporary first-year allowances in respect of expenditure incurred on plant or machinery by companies within the charge to corporation tax, including...
Resolved, That provision may be made extending the temporary increase in the maximum amount of annual investment allowance under section 51A of the Capital Allowances Act 2001 from two years to...
Resolved, That provision may be made about expenditure incurred in relation to the decommissioning of offshore plant or machinery for the purposes of sections 164 and 165 of the Capital...
Resolved, That provision (including provision having retrospective effect) may be made disapplying sections 70YB and 70YC of the Capital Allowances Act 2001 in cases involving the extension of...
Resolved, That provision may be made for a temporary extension of the periods to which losses made in a trade, profession or vocation may be carried back.
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 limiting the amount...
Resolved, That provision may be made substituting a later date for the date mentioned in— (a) section 257K(1)(a)(iii) of the Income Tax Act 2007 (date by which investment must be made to...
Resolved, That— (1) Chapter 10 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003 (workers’ services provided through intermediaries to public authorities or medium or large...
Resolved, That— (1) Section 27 of the Income Tax (Earnings and Pensions) Act 2003 (UK-based earnings for year when employee not resident in UK) is amended in accordance with paragraphs (2)...
Resolved, That— (1) Section 155 of the Income Tax (Earnings and Pensions) Act 2003 (cash equivalent of the benefit of a van) is amended in accordance with this Resolution. (2) In subsection...
Resolved, That provision (including provision having retrospective effect) may be made modifying requirements relating to enterprise management incentives in relation to persons who are not...
Resolved, That provision may be made for Condition B in section 244(3) of the Income Tax (Earnings and Pensions) Act 2003 (requirement that cycle or cyclist’s safety equipment is used...
Resolved, That— (1) For the tax year 2021-22, no liability to income tax arises in respect of— (a) the provision to an employee of a coronavirus test, or (b) the payment or...
Resolved, That— (a) provision may be made that, for the tax year 2020-21, no liability to income tax arises on the provision of coronavirus tests to employees, or on the payment or...
Resolved, That provision (including provision having retrospective effect) may be made that the reference to variation in paragraph 62(6) of Schedule 2 to the Finance Act 2017 (optional...
Resolved, That section 218(2C) and (2D) of the Finance Act 2004 (indexation of standard lifetime allowance) do not apply in relation to the standard lifetime allowance for the tax year 2021-22...
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 taking effect in a future year may...
Resolved, That provision may be made about the treatment under Part 4 of the Finance Act 2004 of collective money purchase benefits.
Resolved, That— Introductory (1) Chapter 3 of Part 3 of the Finance Act 2004 (construction industry scheme) is amended as follows (and, in the following provisions, that Act is referred to...
Resolved, That— (1) This Resolution applies to a payment which— (a) is made by Her Majesty’s Revenue and Customs in the exercise of a function which they have as a result of a...
Resolved, That provision may be made— (a) for payments made under the self-employment income support scheme, other than a payment in respect of a partner of a firm where the payment is...
Resolved, That provision (including provision having retrospective effect) may be made for a payment made to a public authority in respect of a charge to be deductible for income tax or...
Resolved, That— (1) The following provisions are repealed— (a) sections 757 to 767 of the Income Tax (Trading and Other Income) Act 2005 (exemption from income tax for certain...
Resolved, That provision may be made (including provision having retrospective effect) exempting from income tax any payments made by or on behalf of a public authority for the purpose of...
Resolved, That provision may be made (including provision having retrospective effect) amending Part 6A of the Taxation (International and Other Provisions) Act 2010.
Resolved, That provision (including provision having retrospective effect) may be made— (a) amending Part 7ZA of the Corporation Tax Act 2010 (restrictions on deductions for carried-forward...
Resolved, That provision (including provision having retrospective effect) may be made amending— (a) section 452 of the Taxation (International and Other Provisions) Act 2010 (Real Estate...
Resolved, That provision (including provision having retrospective effect) may be made exempting the Northern Ireland Housing Executive from corporation tax.
Resolved, That section 1L of the Taxation of Chargeable Gains Act 1992 (which provides for an increase in the annual exempt amount to reflect increases in CPI) does not apply for the tax year...
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 taking effect in a future year may...
Resolved, That provision may be made amending section 167(2) of the Taxation of Chargeable Gains Act 1992.
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 taking effect in a future year may...
Resolved, That provision may be made for inheritance tax purposes for the amount of the nil rate band, the residential enhancement and the taper threshold to remain at their current amounts,...
Resolved, That— (1) The Stamp Duty Land Tax (Temporary Relief) Act 2020 is amended as follows. (2) In section 1 (reduced rates of SDLT on residential property for a temporary period)—...
Resolved, That— (1) In the Finance Act 2003, Part 4 (stamp duty land tax) is amended in accordance with paragraphs (2) to (5). (2) After section 75 insert— “Increased rates for...
1 This Schedule is arranged as follows— (a) Part 2 explains how to determine for the purposes of this Part of this Act whether a chargeable transaction is a “non-resident...
Meaning of “non-resident transaction” 2 (1) A chargeable transaction is a “non-resident transaction” for the purposes of this Part of this Act if— (a) the purchaser...
Whether individual “non-resident” in relation to a chargeable transaction 3 For the purposes of this Schedule, an individual is “non-resident” in relation to a chargeable...
Whether company is “non-resident” in relation to a chargeable transaction 7 (1) For the purposes of this Schedule a company is “non-resident” in relation to a chargeable...
Spouses and civil partners of UK residents 12 (1) This paragraph applies where— (a) there are two or more purchasers in relation to a chargeable transaction who are or will be jointly...
Completion of land transaction return 18 (1) Sub-paragraph (2) applies in relation to a land transaction return in respect of a chargeable transaction if— (a) in order to determine whether...
Resolved, That— (1) In Schedule 4A to the Finance Act 2003 (higher rate of SDLT for certain transactions), after paragraph 5F insert— “Qualifying housing co-operatives 5FA...
Resolved, That— (1) In section 150 of the Finance Act 2013 (providers of social housing)— (a) after subsection (3) insert— “(3A) A day in a chargeable period is relievable...
Resolved, That— (1) A claim for repayment of annual tax on enveloped dwellings paid, before 3 March 2021, by or on behalf of a chargeable person with respect to a single-dwelling interest...
Resolved, That in Articles 2 and 5 of the Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), for “31st March 2021” substitute...
Resolved, That provision may be made for a temporary 12.5% rate of value added tax on supplies within Groups 14 to 16 in Schedule 7A to the Value Added Tax Act 1994.
Resolved, That provision may be made repealing paragraph 6(7) to (9) of Schedule 11 to the Value Added Tax Act 1994.
Resolved, That— (1) In this Resolution— “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs; “HMRC” means Her...
Resolved, That provision may be made about refunds of value added tax to S4C.
Resolved, That— (1) The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2000/1605) are amended as follows. Duty on certain steel products imported on or after 3 March 2021 (2)...
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 taking effect in a future year may...
Resolved, That provision may be made substituting the Table in Schedule 1 to the Tobacco Products Duty Act 1979.
Resolved, That— (1) Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of vehicle excise duty) is amended as follows. (2) In paragraph 1 (general rate)— (a) in...
Resolved, That— (1) Section 19 of the Vehicle Excise and Registration Act 1994 (rebates of vehicle excise duty) is amended as follows. (2) In subsection (3A) for “subsection...
Resolved, That provision may be made amending section 88 of the Finance Act 2020 (suspension of HGV road user levy)
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...
Resolved, That— (1) In section 11(2) of the Finance Act 1997 (rates of gaming duty), for the table substitute— The first £2,548,500 15% The next £1,757,000 20% The next...
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...
Resolved, That— (1) Section 42 of the Finance Act 1996 (amount of landfill tax) is amended as follows. (2) In subsection (1)(a) (standard rate), for “£94.15” substitute...
Resolved, That provision may be made repealing Part 3 of the Finance Act 2019.
Resolved, That— (1) The Treasury may by regulations designate an area in Great Britain as a special area for the purposes of— (2) Part 2 of the Capital Allowances Act 2001 (plant and...
Resolved, That provision may be made about— (a) first-year allowances under Part 2 of the Capital Allowances Act 2001 in respect of expenditure incurred on plant and machinery for use in an...
Resolved, That— (1) Part 4 of the Finance Act 2003 (stamp duty land tax) is amended as follows. (2) After section 61 insert— “61A Relief for freeport tax sites (1) Schedule 6C...
Transaction land 1 In this Schedule, “transaction land”, in relation to a land transaction, means land a chargeable interest in which is the subject matter of the transaction....
Exemption 5 (1) This paragraph applies to a land transaction if at least 90% of the chargeable consideration for the transaction is attributable to qualifying freeport land. (2) The transaction...
Withdrawal of relief 8 (1) This paragraph applies where relief under Part 2 of this Schedule has been allowed in respect of a land transaction. (2) The relief is withdrawn if, at any time during...
Power to change the cases in which relief is available 11 (1) The Treasury may by regulations— (a) amend the meaning of “qualifying freeport land”, (b) add other conditions that...
Resolved, That provision may be made about the imposition of penalties— (a) in respect of failures to make returns under the Taxes Management Act 1970 or returns relating to value added...
Resolved, That provision may be made to— (a) reduce the amount of the penalty under Chapter 2 of Part 4 of the Finance Act 2014 otherwise than in cases where persons have acted unreasonably...
Resolved, That provision may be made about interest on sums payable to or by Her Majesty’s Revenue and Customs in respect of value added tax.
Resolved, That provision may be made amending Part 5 of the Finance Act 2014.
Resolved, That provision may be made amending Part 7 of the Finance Act 2004 and Schedule 17 to the Finance (No.2) Act 2017 for the purposes of— (a) allowing Her Majesty’s Revenue and...
Resolved, That provision may be made about— (a) the powers of Her Majesty’s Revenue and Customs to obtain information about enablers of defeated tax avoidance for the purposes of...
Resolved, That provision may be made amending Part 5 of the Finance Act 2013 in relation to partnerships.
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, including provision...
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 amending Schedule 36 to...
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 to give effect to—...
Resolved, That provision may be made about the unauthorised removal or disposal of a thing from the place where it is seized as liable to forfeiture under an enactment relating to customs or excise.
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 temporary approvals,...
Resolved, That provision may be made (including provision having retrospective effect)— (a) for the purposes of replacing LIBOR with the incremental borrowing rate, and (b) about the tax...
Resolved, That provision may be made— (a) modifying existing powers of the Treasury to amend legislation relating to banks, and (b) conferring new powers on the Treasury to amend...
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...
Presentation and First Reading Steve Barclay 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...
Motion made, and Question put forthwith ( Standing Order No. 118(6)),
That the draft Energy Performance of Buildings (England and Wales) (Amendment) Regulations 2021, which were laid before this House on 22 February, be approved.—(Mr Marcus Jones.) Question...
Ordered, That, in respect of the Contingencies Fund (No. 2) Bill, notices of Amendments, new Clauses and new Schedules to be moved in Committee may be accepted by the Clerks at the Table before...
Motion made, That the Motion in the name of Mr Jacob Rees-Mogg relating to the Electoral Commission shall be treated as if it related to an instrument subject to the provisions of Standing Order...
Motion made, and Question proposed, That this House do now adjourn.—(Marcus Jones.)
The following is the list of Members currently certified as eligible for a proxy vote, and of the Members nominated as their proxy: Ms Diane Abbott (Hackney North and Stoke Newington) (Lab)...
Debates in the House of Commons are an opportunity for MPs from all parties to scrutinise government legislation and raise important local, national or topical issues.
And sometimes to shout at each other.
