Clause 9 - Super-deductions and other temporary first-year allowances

Finance (No. 2) Bill – in the House of Commons at 9:15 pm on 19 April 2021.

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Votes in this debate

  • Division number 264
    A majority of MPs voted not to exclude large digital services companies from tax incentives for investing in plant and machinery and not to make such incentives conditional on support for unions and paying a living wage.

Amendment proposed: 79, in clause 9, page 4, line 2, at end insert:

“provided that any such company which has more than £1 million in qualifying expenditure must also—

(i) adhere to International Labour Organisation convention 98 on the right to organise and collective bargaining,

(ii) be certified or be in the process of being certified by the Living Wage Foundation as a living wage employer, and

(iii) not be liable to the digital services tax”.—(James Murray.)

This amendment would, in respect of companies with qualifying expenditure of over £1 million, add conditions relating to ILO convention 98, the living wage and the digital services tax.

Question put, That the amendment be made.

Division number 264 Finance (No. 2) Bill — Clause 9 — Taxation — Living Wage — Unions — Large Digital Services Companies

A majority of MPs voted not to exclude large digital services companies from tax incentives for investing in plant and machinery and not to make such incentives conditional on support for unions and paying a living wage.

Aye: 259 MPs

No: 365 MPs

Aye: A-Z by last name

Tellers

No: A-Z by last name

Tellers

Absent: 19 MPs

Absent: A-Z by last name

The Committee divided: Ayes 260, Noes 365.

Question accordingly negatived.

The list of Members currently certified as eligible for a proxy vote, and of the Members nominated as their proxy, is published at the end of today’s debates.

Clause 9 ordered to stand part of the Bill.

Clauses 10 to 14 ordered to stand part of the Bill.

Schedule 1 agreed to.