Tuesday, 21 March 2023
The Chancellor of the Exchequer was asked—
If he will reduce the overall level of taxation.
Whether his Department has made an assessment of the economic impact of ultra low emission zones.
What fiscal steps he is taking to support businesses with the cost of energy.
What fiscal steps he is taking to provide financial support to people on lower incomes.
What assessment he has made of the economic outlook for (a) Greater Lincolnshire and (b) Cleethorpes constituency.
If he will make an assessment with Cabinet colleagues of the potential impact of increasing the tax-free childcare allowance on the ability of parents to work.
If he will make an assessment with Cabinet colleagues of the potential impact of the spring Budget on gender equality.
Whether he is taking steps with Cabinet colleagues to support homeowners with increases in mortgage rates.
What fiscal steps he is taking with Cabinet colleagues to support the economy in reaching net-zero carbon emissions.
If he will make an assessment with Cabinet colleagues of the potential economic impact of creating a regeneration fund to support the conversion of brownfield former industrial sites into...
What recent assessment his Department has made of the impact of withdrawal from the EU on the economy.
If he will take fiscal steps to increase funding for social and affordable housing.
What fiscal steps he is taking to help reduce economic inactivity.
If he will make a statement on his departmental responsibilities.
Given the importance of the issues raised by the statement we are about to hear, I am waiving the House’s sub judice resolution. However, I would ask Members to exercise caution and avoid...
Presentation and First Reading ( Standing Order No. 57) Cat Smith, supported by Wendy Chamberlain, Caroline Lucas, Stephen Farry, Liz Saville Roberts, Clive Lewis, David Linden and Helen Morgan,...
Motion for leave to bring in a Bill ( Standing Order No. 23)
[Relevant documents: The Eleventh Report of the Treasury Committee, Fuel Duty: Fiscal forecast fiction, HC 783, and the Government response.] Debate resumed (Order, 16 March). Question again...
Resolved, That for the tax year 2023-24 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 2023-24 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 2023-24 the amount specified in section 12(3) of the Income Tax Act 2007 (the starting rate limit for savings) is “£5,000”. (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 may be made— (a) for...
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— (a) for the...
Resolved, That provision may be made for temporary first-year allowances under Part 2 of the Capital Allowances Act 2001 in respect of expenditure incurred on plant or machinery by companies...
Resolved, That provision may be made for the maximum amount of the annual investment allowance under section 51A of the Capital Allowances Act 2001 to be £1,000,000 in relation to...
Resolved, That provision may be made substituting the year 2025 for the year 2023 specified in section 45EA(3)(a) and (b) of the Capital Allowances Act 2001.
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 in relation to the...
Resolved, That provision may be made for substituting references in section 357A(3) of the Corporation Tax Act 2010 to the main rate of corporation tax with references to whichever of the main...
Resolved, That provision (including provision having retrospective effect) may be made for relief from energy (oil and gas) profits levy in respect of capital expenditure incurred by a company on...
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 section...
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 sections 17, 19...
Resolved, That provision may be made— (a) increasing to £200,000 the amount on which relief may be claimed under Part 5A of the Income Tax Act 2007 or Schedule 5BB to the Taxation of...
Resolved, That— (1) Schedule 4 to the Income Tax (Earnings and Pensions) Act 2003 (CSOP schemes) is amended as follows. (2) In paragraph 6 (limit on value of shares subject to...
Resolved, That— (1) Schedule 5 to the Income Tax (Earnings and Pensions) Act 2003 (enterprise management incentives) is amended as follows. (2) In Part 5 (requirements relating to options),...
Question put, That provision may be made— (a) abolishing the lifetime allowance charge, (b) increasing the amount of the annual allowance in section 228 of the Finance Act 2004 to...
Resolved, That provision may be made about the treatment under Part 4 of the Finance Act 2004 of collective money purchase benefits.
Resolved, That provision may be made about net pay arrangements for pensions in cases where there is no liability to income tax.
Resolved, That provision (including provision having retrospective effect) may be made— (a) exempting from income tax payments made by way of training allowance under the Jobs Growth Wales...
Resolved, That provision may be made in relation to the amounts specified in sections 808(2) and 811(1A) and (2)(a) and (b) of the Income Tax (Trading and Other Income) Act 2005.
Resolved, That— (a) provision, including provision that (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills)...
Resolved, That provision (including provision having retrospective effect) may be made in relation to re-insurance involving insurance companies carrying on basic life assurance and general...
Resolved, That provision may be made about the consequences of a court making an order writing down the liabilities of an insurer.
Resolved, That provision (including provision having retrospective effect) may be made— (a) about the rules relating to corporate interest restriction contained in Part 10 of the Taxation...
Resolved, That provision (including provision having retrospective effect) may be made— (a) amending Schedule 5AAA to the Taxation of Chargeable Gains Act 1992 (UK property rich collective...
Resolved, That provision (including provision having retrospective effect) may be made for assets and income to be treated as being in the United Kingdom for the purposes of capital gains tax and...
Resolved, That provision may be made about the keeping of records for the purposes of Part 4 of the Taxation (International and Other Provisions) Act 2010.
Resolved, That provision (including provision having retrospective effect) may be made about claims under section 79 of the Taxation (International and Other Provisions) Act 2010, or section...
Resolved, That provision (including provision having retrospective effect) may be made about payments under— (a) the Agriculture (Lump Sum Payment) (England) Regulations 2022, or (b)...
Resolved, That provision may be made about the application of section 28 of the Taxation of Chargeable Gains Act 1992 for the purposes of the Taxes Management Act 1970 and Schedule 18 to the...
Resolved, That— (1) The Taxation of Chargeable Gains Act 1992 is amended as follows. (2) In section 58 (spouses and civil partnerships), for subsection (1) substitute— “(1A) If...
Resolved, That provision may be made for individuals to elect for chargeable gains to be treated as accruing in relation to arrangements described in section 103KA of the Taxation of Chargeable...
Resolved, That provision may be made amending sections 248A and 248E of the Taxation of Chargeable Gains Act 1992 in cases where the land disposed of is held by a partnership.
Question put, That provision may be made for charging a duty of excise on alcoholic products that are produced in, or imported into, the United Kingdom.
Resolved, That provision may be made— (a) imposing a tax for the purpose of implementing the OECD Pillar Two model rules (Tax Challenges Arising from Digitalisation of the Economy –...
Resolved, That provision may be made imposing a tax in respect of receipts that relate to electricity generated, or that was expected to be generated, on or after 1 January 2023 and before 1...
Resolved, That— In section 71 of Finance Act 2003 (certain acquisitions by registered social landlord), after subsection (4) insert— “(5) In this section “public...
Resolved, That provision may be made for the purposes of value added tax where amounts are payable in respect of goods in accordance with schemes established under Schedule 8 to the Environment...
Resolved, That, for the purposes of import duty, provision may be made— (a) requiring the Trade Remedies Authority to give the Secretary of State notice at certain points in dumping,...
Resolved, That provision may be made amending section 24 of the Taxation (Cross-border Trade) Act 2018.
Resolved, That provision may be made for the discharge of goods from the free-circulation procedure under the Taxation (Cross-border Trade) Act 2018 to be subject, in certain circumstances, to a...
Resolved, That— (1) Schedule 1A to the Hydrocarbon Oil Duties Act 1979 (excepted machines able to use rebated diesel etc) is amended as follows. (2) In paragraph 6 (vessels)— (a) in...
Resolved, That provision may be made amending the definitions of “HO%” and “BD%” in section 14B of the Hydrocarbon Oil Duties Act 1979.
Resolved, That— (1) In Schedule 1 to the Tobacco Products Duty Act 1979 (table of rates of tobacco products duty), for the Table substitute— “TABLE 1 Cigarettes An amount...
Resolved, That— (1) Part 2 of the Finance Act 2017 (soft drinks industry levy) is amended as follows. (2) Section 26 (“soft drink” and “package”) is amended as...
Resolved, That—
(1) Section 30 of the Finance Act 1994 (air passenger duty: rates) is amended as follows. (2) In subsection (1A), after “long haul” insert “and ultra-long haul”. (3) After...
PART 1A TERRITORIES Afghanistan Cuba Kyrgyzstan Senegal Angola Curacao Lebanon Seychelles Anguilla Djibouti Liberia Sierra Leone Antigua and Barbuda Dominica Macau Sint Eustatius Armenia...
(9) Section 30A of the Finance Act 1994 (Northern Ireland long haul rates of duty) is amended as follows. (10) In the heading, after “long haul” insert “and ultra-long...
(13) The amendments made by this Resolution have effect in relation to the carriage of passengers beginning on or after 1 April 2023. And it is declared that it is expedient in the public...
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) The HGV Road User Levy Act 2013 is amended as follows. (2) In section 1(1) (charge to HGV road user levy), for the words “any heavy goods vehicle” to the end substitute...
(18) In section 88 of the Finance Act 2020 (HGV road user levy)— (a) in the heading, at the end insert “: exempt period”; (b) in subsection (1), at the beginning insert...
(20) The amendments made by this Resolution come into force on 1 August 2023. And it is declared that it is expedient in the public interest that this Resolution should have statutory effect...
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 “£98.60” substitute...
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 45(1) of the Finance Act 2021 (rate of plastic packaging tax), for “£200” substitute “£210.82”. (2) The amendment made by...
Resolved, That provision may be made for the purposes of aggregates levy— (a) for aggregate won by being removed from the ground on the site of any or any proposed structure, or the site of...
Resolved, That— (a) provision may be made amending section 113(2), (3) and (5) of the Finance Act 2021 (designation of freeport tax sites), and (b) (notwithstanding anything to the contrary...
Resolved, That provision may be made preventing the assignment of a right to repayment of income tax.
Resolved, That— (1) In the Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I....
Resolved, That provision (including provision having retrospective effect) may be made about penalties for failure to pay instalments of value added tax payable under the annual accounting scheme.
Resolved, That provision (including provision having retrospective effect) may be made for repayment interest to be payable in respect of amounts of VAT credit where there is a failure to comply...
Resolved, That provision may be made about notifications made under regulations under Part 3 of the Finance Act 1994.
Resolved, That provision may be made amending Schedule 56 to the Finance Act 2009 in the case of plastic packaging tax.
Resolved, That provision may be made for the Commissioners for His Majesty’s Revenue and Customs to approve aerodromes for the purposes of customs and excise legislation.
Resolved, That provision may be made amending section 16B of the Finance Act 1994.
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 requiring licensing...
Resolved, That— (1) In Part 1 of Schedule 6 to the Finance Act 2010 (definition of “charity” etc), in paragraph 2 (jurisdiction condition)— (a) in sub-paragraph (1) omit...
Resolved, That the following provisions shall have effect for the period beginning with 22 March 2023 and ending 31 days after the earliest of the dates mentioned in section 50(2) of the Finance...
Resolved, That provision may be made amending paragraph 2 of Schedule 6 to the Finance Act 2010.
Resolved, That provision may be made amending section 661A of the Corporation Tax Act 2010.
Resolved, That provision (including provision having retrospective effect) may be made for relief from taxation in relation to the scheme contained in paragraphs UKR 11.1 to UKR 20.2 of Appendix...
Resolved, That provision may be made abolishing the Office of Tax Simplification.
Resolved, That provision (including provision having retrospective effect) may be made in relation to authorised reclaim funds within the meaning of the dormant assets scheme.
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— (a) re-enacting...
Resolved, That provision may be made amending section 38 of the Administration of Justice Act 1982 to enable rules to make provision requiring unclaimed money in court to be paid into the...
Resolved, That provision may be made in relation to payments which are made by His Majesty’s Revenue and Customs under any enactment to or for the benefit of persons who are, as a result of...
Resolved, That provision (including provision having retrospective effect) may be made which is incidental to, or consequential on, provision authorised by any other Resolution.
King’s recommendation signified. Resolved, That, for the purposes of any Act of the present Session relating to finance, it is expedient to authorise the payment out of money provided by...
Presentation and First Reading Victoria Atkins accordingly presented a Bill to make provision in connection with finance. Bill read the First time; to be read a Second time tomorrow, and to be...
With the leave of the House, we shall take motions 3 to 6 together. Motion made, and Question put forthwith ( Standing Order No. 118(6)),
That the draft Treasure (Designation) (Amendment) Order 2023, which was laid before this House on 20 February, be approved. That the draft Treasure Act 1996: Code of Practice (3rd Revision),...
That the draft Electricity Supplier Obligations (Excluded Electricity) (Amendment) Regulations 2023, which were laid before this House on 20 February, be approved.
That the draft Health Education England (Transfer of Functions, Abolition and Transitional Provisions) Regulations 2023, which were laid before this House on 20 February, be...
That the draft Criminal Justice Act 2003 (Home Detention Curfew) Order 2023, which was laid before this House on 8 February, be approved.—(Andrew Stephenson.) The Speaker’s opinion...
Motion made, and Question put forthwith ( Standing Order No. 25), That this House, at its rising on Thursday 30 March 2023, do adjourn until Monday 17 April 2023; at its rising on Thursday 27...
I rise on behalf of the residents of Osmaston Road in Harborne in my constituency to present a petition about dangerous driving. I want to give special thanks to Michael Thompson and Terence...
Motion made, and Question proposed, That this House do now adjourn.—(Andrew Stephenson.)
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.
