Procedure (future taxation)

Amendment of the Law – in the House of Commons at 9:39 pm on 23rd March 2015.

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Resolved,

That, notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills, any Finance Bill of the present Session may contain the following provisions taking effect in a future year—

(a) provision about the basic rate limit for the purposes of income tax,

(b) provision about personal allowances for the purposes of income tax,

(c) provision for corporation tax to be charged for the financial year 2016,

(d) provision about the tax treatment of certain employment-related expenses and benefits,

(e) provision amending the description of vehicles which are exempt vehicles for the purposes of the Vehicle Excise and Registration Act 1994,

(f) provision about the rates of climate change levy,

(g) provision about the rates of landfill tax, and

(h) provision about the taxable value of single-dwelling interests for the purposes of the annual tax on enveloped dwellings.