Income Tax (Charge)

Part of the debate – in the House of Commons at 1:47 pm on 9 March 2021.

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Photo of David Davis David Davis Conservative, Haltemprice and Howden 1:47, 9 March 2021

On a point of order, Mr Deputy Speaker. Budgets and Finance Bills were the first reason for having a Parliament —to approve the expenditures of the Executive. For more than a century, the first resolution for a Finance Bill has been what is known as the general amendment of the law resolution. The resolution allows Members to table amendments that deal with tax administration and relief provisions not otherwise provided for by the specific Ways and Means resolution.

However, since Philip Hammond’s Finance Bill 2017, the Government have not included such a resolution. The effect is that any amendments tabled by Members to the Finance Bill must be tied to one of the specific resolutions already agreed by the House. In effect, by not including the amendment of the law resolution, the Government have shut down the rights that the House has enjoyed for more than 100 years. The result is that Members’ hands are tied when it comes to effectively amending the Finance Bill. Mr Deputy Speaker, can you give guidance as to how the House can recover those fundamental rights, which have been arrogated by the Government?