Orders of the Day — 4. Value Added Tax

– in the House of Commons at 12:00 am on 27th March 1972.

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Motion made, and Question,

That a tax shall be charged on the supply of goods or services in the United Kingdom and on the importation of goods into the United Kingdom and for the purposes of that tax certain other matters may be treated as such a supply of goods or services.—[Mr. Barber.]

put forthwith pursuant to Standing Order No. 94 (Ways and Means Motions).

The House divided: Ayes 310, Noes 272.

Division No. 104.]AYES[10.0 p.m.
Adley, RobertBuck, AntonyDodds-Parker, Douglas
Alison, Michael (Barkston Ash)Bullus, Sir EricDouglas-Home, Rt. Hn. Sir Alec
Allason, James (Hemel Hempstead)Burden, F. A.du Cann, Rt. Hn. Edward
Amery, Rt. Hn. JulianButler, Adam (Bosworth)Dykes, Hugh
Archer, Jeffrey (Louth)Campbell, Rt.Hn.G.(Moray&Nairn)Eden, Sir John
Astor, JohnCarlisle, MarkEdwards, Nicholas (Pembroke)
Atkins, HumphreyCarr, Rt. Hn. RobertElliot, Capt. Walter (Carshalton)
Awdry, DanielCary, Sir RobertElliott, R. W. (N'c'tle-upon-Tyne,N.)
Baker, Kenneth (St. Marylebone)Channon, PaulEmery, Peter
Balniel, Rt. Hn. LordChapman, SydneyFarr, John
Barber, Rt. Hn. AnthonyChataway, Rt. Hn. ChristopherFell, Anthony
Batsford, BrianChurchill, W. S.Fenner, Mrs. Peggy
Beamish, Col. Sir TuftonClark, William (Surrey, E.)Fidler, Michael
Bennett, Sir Frederic (Torquay)Clarke, Kenneth (Rushcliffe)Finsberg, Geoffrey (Hampstead)
Bennett, Dr. Reginald (Gosport)Clegg, WalterFletcher-Cooke, Charles
Benyon, W.Cockeram, EricFookes, Miss Janet
Berry, Hn. AnthonyCooke, RobertFortescue, Tim
Biffen, JohnCoombs, DerekFoster, Sir John
Biggs-Davison, JohnCooper, A. E.Fowler, Norman
Blaker, PeterCordle, JohnFox, Marcus
Boardman, Tom (Leicester, S.W.)Corfield, Rt. Hn. FrederickFraser,Rt.Hn.Hugh(St'fford & Stone)
Body, RichardCormack, PatrickFry, Peter
Boscawen, RobertCostain, A. P.Galbraith, Hn. T. G.
Bossom, Sir CliveCritchley, JulianGardner, Edward
Bowden, AndrewCrouch, DavidGibson-Watt, David
Boyd-Carpenter, Rt. Hn. JohnCrowder, F. P.Gilmour, Ian (Norfolk, C.)
Braine, Sir BernardCurran, CharlesGilmour, Sir John (Fife, E.)
Bray, RonaldDalkeith, Earl ofGlyn, Dr. Alan
Brewis, JohnDavies, Rt. Hn.John(Knutsford)Godber, Rt. Hn. J. B.
Brinton, Sir Tattond'Avigdor-Goldsmid, Sir HenryGoodhart, Philip
Brocklebank-Fowler, Christopherd'Avigdor-Goldsmid,Maj.-Gen.JamesGoodhew, Victor
Brown, Sir Edward (Bath)Dean, PaulGorst, John
Bruce-Gardyne, J.Deedes, Rt. Hn. W. F.Gower, Raymond
Bryan, PaulDixon, PiersGrant, Anthony (Harrow, C.)
Buchanan-Smith, Alick(Angus,N&M)Gray, Hamish
Green, AlanMaclean, Sir FitzroyRoyle, Anthony
Grieve, PercyMcMaster, StanleyRussell, Sir Ronald
Griffiths, Eldon (Bury St. Edmunds)Macmillan,Rt.Hn.Maurice (Farnham)St. John-Stevas, Norman
Grylls, MichaelMcNair-Wilson, MichaelSandys, Rt. Hn. D.
Gummer, J. SelwynMcNair-Wilson, Patrick (NewForest)Scott, Nicholas
Gurden, HaroldMaddan, MartinScott-Hopkins, James
Hall, Miss Joan (Keighley)Madel, DavidSharples, Richard
Hall, John (Wycombe)Marples, Rt. Hn. ErnestShaw, Michael (Sc'b'gh & Whitby)
Hall-Davis, A. G. F.Marten, NeilShelton, William (Clapham)
Hamilton, Michael (Salisbury)Mather, CarolSimeons, Charles
Hannam, John (Exeter)Maude, AngusSinclair, Sir George
Harrison, Brian (Maldon)Maudling, Rt. Hn. ReginaldSkeet, T. H. H.
Harrison, Col. Sir Harwood (Eye)Mawby, RaySmith, Dudley (W'wick S L'mington)
Haselhurst, AlanMaxwell-Hyslop, R. J.Soref, Harold
Hastings, StephenMeyer, Sir AnthonySpeed, Keith
Havers, MichaelMills, Peter (Torrington)Spence, John
Hawkins, PaulMiscampbell, NormanSproat, Iain
Hay, JohnMitchell, Lt.-Col.C.(Aberdeenshire,W.)Stainton, Keith
Hayhoe, BarneyMitchell, David (Basingstoke)Stanbrook, Ivor
Heath, Rt. Hn. EdwardMoate, RogerSteel, David
Heseltine, MichaelMoney, ErnleStewart, Donald (Western Isles)
Hicks, RobertMonks, Mrs. ConnieStewart-Smith, Geoffrey (Belper)
Higgins, Terence L.Monro, HectorStodart, Anthony (Edinburgh, W.)
Hiley, JosephMontgomery, FergusStokes, John
Hill, John E. B. (Norfolk, S.)More, JasperStuttaford, Dr. Tom
Hill, James (Southampton, Test)Morgan, Geraint (Denbigh)Sutcliffe, John
Holland, PhilipMorrison, CharlesTapsell, Peter
Holt, Miss MaryMudd, DavidTaylor, Sir Charles (Eastbourne)
Hordern, PeterMurton, OscarTaylor,Edward M.(G'gow,Cathcart)
Hornby, RichardNabarro, Sir GeraldTaylor, Frank (Moss Side)
Hornsby-Smith,Rt.Hn.Dame PatriciaNeave, AireyTaylor, Robert (Croydon, N.W.)
Howe, Hn. Sir Geoffrey (Reigate)Nicholls, Sir HarmarTebbit, Norman
Howell, David (Guildford)Noble, Rt. Hn. MichaelTemple, John M.
Howell, Ralph (Norfolk, N.)Normanton, TomThatcher, Rt. Hn. Mrs. Margaret
Hunt, JohnNott, JohnThomas, John Stradling (Monmouth)
Hutchison, Michael ClarkOnslow, CranleyThomas, Rt. Hn. Peter (Hendon, S.)
Iremonger, T. L.Oppenheim, Mrs. SallyThompson, Sir Richard (Croydon, S.)
Irvine, Bryant Godman (Rye)Orr, Capt. L. P. S.Tilney, John
James, DavidOsborn, JohnTrafford, Dr. Anthony
Jenkin, Patrick (Woodford)Owen, Idris (Stockport, N.)Trew, Peter
Jennings, J. C. (Burton)Page, Graham (Crosby)Tugendhat, Christopher
Jessel, TobyPage, John (Harrow, W.)Turton, Rt. Hn. Sir Robin
Johnson Smith, G. (E. Grinstead)Peel, Johnvan Straubenzee, W. R.
Jones, Arthur (Northants, S.)Percival, IanVaughan, Dr. Gerard
Jopling, MichaelPeyton, Rt. Hn. JohnWaddington, David
Joseph, Rt. Hn. Sir KeithPike, Miss MervynWalder, David (Clitheroe)
Kaberry, Sir DonaldPink, R. BonnerWalker, Rt. Hn. Peter (Worcester)
Kellett-Bowman, Mrs. ElainePowell, Rt. Hn. J. EnochWalker-Smith, Rt. Hn. Sir Derek
Kershaw, AnthonyPrice, David (Eastleigh)Wall, Patrick
Kimball, MarcusPrior, Rt. Hn. J. M. L.Walters, Dennis
King, Evelyn (Dorset, S.)Proudfoot, WilfredWard, Dame Irene
King, Tom (Bridgwater)Pym, Rt. Hn. FrancisWarren, Kenneth
Kinsey, J. R.Quennell, Miss J. M.Wells, John (Maidstone)
Kirk, PeterRaison, TimothyWhite, Roger (Gravesend)
Kitson, TimothyRamsden, Rt. Hn. JamesWhitelaw, Rt. Hn. William
Knight, Mrs. JillRawilnson, Rt. Hn. Sir PeterWiggin, Jerry
Knox, DavidRedmond, RobertWilkinson, John
Lambton, LordReed, Laurance (Bolton, E.)Winterton, Nicholas
Lane, DavidRees, Peter (Dover)Wolrige-Gordon, Patrick
Langford-Holt, Sir JohnRees Davies, W. R.Wood, Rt. Hn. Richard
Legge-Bourke, Sir HarryRenton, Rt. Hn. Sir DavidWoodhouse, Hn. Christopher
Le Marchant, SpencerRhys Williams, Sir BrandonWoodnutt, Mark
Lewis, Kenneth (Rutland)Ridley, Hn. NicholasWorsley, Marcus
Lloyd, Ian (P'tsm'th, Langstone)Ridsdale, JulianWylie, Rt. Hn. N. R.
Longden, Sir GilbertRippon, Rt. Hn. GeoffreyYounger, Hn. George
Loveridge, JohnRoberts, Michael (Cardiff, N.)
Luce, R. N.Roberts, Wyn (Conway)
McAdden, Sir StephenRodgers, Sir John (Sevenoaks)TELLERS FOR THE AYES:
MacArthur, IanRossi, Hugh (Hornsey)Mr. Reginald Eyre and
McCrindle, R. A.Rost, PeterMr. Bernard Weatherill
McLaren, Martin
NOES
Abse, LeoBarnes, MichaelBooth, Albert
Albu, AustenBarnett, Guy (Greenwich)Bottomley, Rt. Hn. Arthur
Allaun, Frank (Salford, E.)Barnett, Joel (Heywood and Royton)Boyden, James (Bishop Auckland)
Allen, ScholefieldBaxter, WilliamBradley, Tom
Archer, Peter (Rowley Regis)Beaney, AlanBroughton, Sir Alfred
Armstrong, ErnestBennett, James (Glasgow, Bridgeton)Brown, Bob (N'c'tle-upon-Tyne,W.)
Ashley, JackBidwell, SydneyBrown, Hugh D. (G'gow, Provan)
Ashton, JoeBishop, E. S.Brown, Ronald (Shoreditch & F'bury)
Atkinson, NormanBlenkinsop, ArthurBuchan, Norman
Bagier, Gordon A. T.Boardman, H. (Leigh)Buchanan, Richard (G'gow, Sp'burn)
Butler, Mrs. Joyce (Wood Green)Howell, Denis (Small Heath)Orme, Stanley
Callaghan, Rt. Hn. JamesHuckfield, LeslieOswald, Thomas
Campbell, I. (Dunbartonshire, W.)Hughes, Rt. Hn. Cledwyn (Anglesey)Owen, Dir. David (Plymouth, Sutton)
Cant, R. B.Hughes, Mark (Durham)Padley, Walter
Carmichael, NeilHughes, Robert (Aberdeen, N.)Paget, R. T.
Carter, Ray (Birmingh'm, NorthfieldHughes, Roy (Newport)Palmer, Arthur
Carter-Jones, Lewis (Eccles)Hunter, AdamPannell, Rt. Hn. Charles
Castle, Rt. Hn. BarbaraIrvine,Rt.Hn.SirArthur(Edge Hill)Parker, John (Dagenham)
Clark, David (Colne Valley)Janner, GrevilleParry, Robert (Liverpool, Exchange)
Cocks, Michael (Bristol, S.)Jay, Rt. Hn. DouglasPavitt, Laurie
Cohen, StanleyJeger, Mrs. LenaPeart, Rt. Hn. Fred
Coleman, DonaldJenkins, Hugh (Putney)Pentland, Norman
Concannon, J. D.Jenkins, Rt. Hn. Roy (Stechford)Perry, Ernest G.
Conlan, BernardJohn, BrynmorPrescott, John
Corbet, Mrs. FredaJohnson, Carol (Lewisham, S.)Price, J. T. (Westhoughton)
Cox, Thomas (Wandsworth, C.)Johnson, James (K'ston-on-Hull, W.)Price, William (Rugby)
Crawshaw, RichardJohnson, Walter (Derby, S.)Probert, Arthur
Cronin, JohnJones, Barry (Flint, E.)Rankin, John
Crosland, Rt. Hn. AnthonyJones, Dan (Burnley)Reed, D. (Sedgefield)
Crossman, Rt. Hn. RichardJones,Rt.Hn.Sir Elwyn(W.Ham,S.)Rees, Merlyn (Leeds, S.)
Cunningham, G. (Islington, S.W.)Jones, Gwynoro (Carmarthen)Richard, Ivor
Cunningham, Dr. J. A. (Whitehaven)Judd, FrankRoberts, Albert (Normanton)
Dalyell, TamKaufman, GeraldRoberts,Rt.Hn.Goronwy (Caernarvon)
Darling, Rt. Hn. GeorgeKelley, RichardRobertson, John (Paisley)
Davidson, ArthurKerr, RussellRodgers, William (Stockton-on-Tees)
Davies, Denzil (Llanelly)Lambie, DavidRoper, John
Davies, Ifor (Gower)Lamond, JamesRose, Paul B.
Davis, Terry (Bromsgrove)Latham, ArthurRoss, Rt. Hn. William (Kilmarnock)
Deakins, EricLawson, GeorgeSandelson, Neville
de Freitas, Rt. Hn. Sir GeoffreyLeadbitter, TedSheldon, Robert (Ashton-under-Lyne)
Delargy, H. J.Lee, Rt. Hn. FrederickShore, Rt. Hn. Peter (Stepney)
Dell, Rt. Hn. EdmundLeonard, DickShort,Rt.Hn. Edward (N'c'tle-u-Tyne)
Dempsey, JamesLestor, Miss JoanShort, Mrs. Renée (W'hampton,N.E.)
Doig, PeterLever, Rt. Hn. HaroldSilkin, Rt. Hn. John (Deptford)
Dormand, J. D.Lewis, Arthur (W. Ham, N.)Silkin, Hn. S. C. (Dulwich)
Douglas, Dick (Stirlingshire, E.)Lewis, Ron (Carlisle)Sillars, James
Douglas-Mann, BruceLipton, MarcusSilverman, Julius
Driberg, TomLomas, KennethSkinner, Dennis
Duffy, A. E. P.Loughlin, CharlesSmall, William
Dunnett, JackLyon, Alexander W. (York)Smith, John (Lanarkshire, N.)
Eadie, AlexLyons, Edward (Bradford, E.)Spearing, Nigel
Edelman, MauriceMabon, Dr. J. DicksonSpriggs, Leslie
Edwards, Robert (Bilston)McBride, NeilStallard, A. W.
Edwards, William (Merioneth)McCann, JohnStewart, Rt. Hn. Michael (Fulham)
Ellis, TomMcCartney, JohnStoddart, David (Swindon)
English, MichaelMcElhone, FrankStonehouse, Rt. Hn. John
Ewing, HenryMcGuire, MichaelStrang, Gavin
Faulds, AndrewMackenzie, GregorStrauss, Rt. Hn. G. R.
Fernyhough, Rt. Hn. E.Mackie, JohnSummerskill, Hn. Dr. Shirley
Fisher, Mrs. Doris (B'ham,Ladywood)Mackintosh, John P.Swain, Thomas
Fitch, Alan (Wigan)Maclennan, RobertTaverne, Dick
Fletcher, Raymond (Ilkston)McMillan, Tom (Glasgow, C.)Thomas,Rt.Hn.George (Cardiff,W.)
Fletcher, Ted (Darlington)McNamara, J. KevinThomson, Rt. Hn. G. (Dundee, E.)
Foley, MauriceMahon, Simon (Bootle)Tinn, James
Foot, MichaelMallalieu, J. P. W. (Huddersfield, E.)Tomney, Frank
Ford, BenMarks, KennethTorney, Tom
Forrester, JohnMarquand, DavidTuck, Raphael
Fraser, John (Norwood)Marsden, F.Urwin, T. W.
Freeson, ReginaldMarshall, Dr. EdmundVarley, Eric G.
Galpern, Sir MyerMason, Rt. Hn. RoyWainwright, Edwin
Garrett, W. E.Mayhew, ChristopherWalden, Brian (B'm'ham, All Saints)
Gilbert, Dr. JohnMeacher, MichaelWalker, Harold (Doncaster)
Ginsburg, David (Dewsbury)Mellish, Rt. Hn. RobertWallace, George
Gordon Walker, Rt. Hn. P. C.Mendelson, JohnWatkins, David
Gourlay, HarryMikardo, IanWeitzman, David
Grant, George (Morpeth)Millan, BruceWellbeloved, James
Grant, John D. (Islington, E.)Miller, Dr. M. S.Wells, William (Walsall, N.)
Griffiths, Eddie (Brightside)Milne, EdwardWhite, James (Glasgow, Pollok)
Griffiths, Will (Exchange)Mitchell, R. C. (S'hampton, Itchen)Whitehead, Phillip
Hamilton, James (Bothwell)Molloy, WilliamWhitlock, William
Hamilton, William (Fife, W.)Morgan, Elystan (Cardiganshire)Willey, Rt. Hn. Frederick
Hamling, WilliamMorris, Alfred (Wythenshawe)Williams, Alan (Swansea, W.)
Hannan, William (G'gow, Maryhill)Morris, Charles R. (Openshaw)Williams, Mrs. Shirley (Hitchin)
Hardy, PeterMorris, Rt. Hn. John (Aberavon)Williams, W. T. (Warrington)
Harper, JosephMoyle, RolandWilson, Alexander (Hamilton)
Harrison, Walter (Wakefield)Mulley, Rt. Hn. FrederickWilson, William (Coventry, S.)
Hart, Rt. Hn. JudithMurray, Ronald KingWoof, Robert
Hattersley, RoyOakes, Gordon
Healey, Rt. Hn. DenisOgden, Eric
Hilton, W. S.O'Halloran, Michael
Horam, JohnO'Malley, BrianTELLERS FOR THE NOES:
Houghton, Rt. Hn. DouglasOram, BertMr. John Golding and
Orbach, MauriceMr. Tom Pendry

Question accordingly agreed to.