Review of retrospective VAT refunds for the Scottish Fire and Rescue Service and the Scottish Police Authority

Finance (No. 2) Bill – in the House of Commons at 7:17 pm on 21st February 2018.

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‘(1) Within one month of this Act receiving Royal Assent, the Chancellor of the Exchequer shall commission a review of the potential consequences of allowing the Scottish Fire and Rescue Service and the Scottish Police Authority to claim VAT refunds under section 33 of VATA 1994 retrospective to the date of their establishment.

(2) The review shall consider—

(a) the administrative consequences of allowing retrospective claims, and

(b) the impact on revenue of allowing retrospective claims.

(3) The Chancellor of the Exchequer shall lay the report of this review before the House of Commons within six months of this Act receiving Royal Assent.”

This new clause would require the Chancellor of the Exchequer to commission a review into what the potential consequences of allowing the Scottish Fire and Rescue Service and the Scottish Police Authority to make retrospective claims for VAT refunds would be.—(Kirsty Blackman.)

Brought up.

Question put, That the clause be added to the Bill.

The House divided:

Ayes 252, Noes 305.

Division number 122 Finance (No. 2) Bill — Review of retrospective VAT refunds for the Scottish Fire and Rescue Service and the Scottish Police Authority

Aye: 252 MPs

No: 305 MPs

Ayes: A-Z by last name

Tellers

Nos: A-Z by last name

Tellers

Question accordingly negatived.

Clause 9