Question put,
That—
(1) In section 51(2)(b) of the Finance Act 1994 (standard rate of insurance premium tax), for “9.5 per cent” substitute “10 per cent”.
(2) The amendment made by paragraph (1) has effect in relation to a premium falling to be regarded for the purposes of Part 3 of the Finance Act 1994 as received under a taxable insurance contract by an insurer on or after 1 October 2016.
(3) The amendment made by paragraph (1) does not have effect in relation to a premium which —
(a) is in respect of a contract made before 1 October 2016, and
(b) falls to be regarded for the purposes of Part 3 of the Finance Act 1994 as received under the contract by the insurer before 1 February 2017 by virtue of regulations under section 68 of that Act (special accounting schemes). (3) The amendment made by paragraph (1) does not have effect in relation to a premium which —
(4) Paragraph (3) does not apply in relation to a premium which —
(a) is an additional premium under a contract,
(b) falls to be regarded for the purposes of Part 3 of the Finance Act 1994 as received under the contract by the insurer on or after 1 October 2016 by virtue of regulations under section 68 of that Act, and
(c) is in respect of a risk which was not covered by the contract before that date.
(5) In the application of sections 67A to 67C of the Finance Act 1994 (announced increase in rate) in relation to the increase made by this Resolution—
(a) the announcement for the purposes of sections 67A(1) and 67B(1) is to be taken to have been made on 16 March 2016,
(b) the date of the change is 1 October 2016, and
(c) the concessionary date is 1 February 2017.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
Ayes: 307
Conservative: 298
Democratic Unionist Party: 7
Independent: 1
Noes: 62
Scottish National Party: 52
Social Democratic & Labour Party: 3
Ulster Unionist Party: 2
Independent: 2
Plaid Cymru: 2
Green Party: 1
57. Landfill tax (rates)
Resolved,
That provision may be made about the rates of landfill tax.
58. Climate change levy
Resolved,
That provision may be made about climate change levy.
59. Air passenger duty (rates of duty from 1 April 2016)
Resolved,
That—
(1) In section 30 of the Finance Act 1994 (air passenger duty: rates of duty) in subsection (4A) (long haul rates of duty)—
(a) in paragraph (a), for “£71” substitute “£73”, and
(b) in paragraph (b), for “£142” substitute “£146”.
(2) The amendments made by this Resolution have effect in relation to the carriage of passengers beginning on or after 1 April 2016.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
60. Vehicle excise duty (rates for light passenger vehicles etc)
Resolved,
That—
(1) Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty) is amended as follows.
(2) In paragraph 1(2) (vehicle not covered elsewhere in Schedule with engine cylinder capacity exceeding l,549cc), for “£230” substitute “£235”.
(3) In paragraph 1B (graduated rates of duty for light passenger vehicles)—
(a) for the tables substitute—
“Table 1
Rates Payable on First Vehicle Licence for Vehicle
CO2 emissions figure | Rate |
(1) | (2) | (3) | (4) |
Exceeding | Not Exceeding | Reduced Rate | Standard Rate |
g/km | g/km | £ | £ |
130 | 140 | 120 | 130 |
140 | 150 | 135 | 145 |
150 | 165 | 175 | 185 |
165 | 175 | 290 | 300 |
175 | 185 | 345 | 355 |
185 | 200 | 490 | 500 |
200 | 225 | 640 | 650 |
225 | 255 | 875 | 885 |
255 | — | 1110 | 1120 |
Table 2
Rates Payable on any other Vehicle Licence for Vehicle
CO2 emissions figure | Rate |
(1) | (2) | (3) | (4) |
Exceeding | Not Exceeding | Reduced Rate | Standard Rate |
g/km | g/km | £ | £ |
100 | 110 | 10 | 20 |
110 | 120 | 20 | 30 |
120 | 130 | 100 | 110 |
130 | 140 | 120 | 130 |
140 | 150 | 135 | 145 |
150 | 165 | 175 | 185 |
165 | 175 | 200 | 210 |
175 | 185 | 220 | 230 |
185 | 200 | 260 | 270 |
200 | 225 | 285 | 295 |
225 | 255 | 490 | 500 |
255 | — | 505 | 515”; |
(b) in the sentence immediately following the tables, for paragraphs (a) and (b) substitute—
“(a) in column (3), in the last two rows, “285” were
substituted for “490” and “505”, and
(b) in column (4), in the last two rows, “295” were substituted for “500” and “515”.”
(4) In paragraph 1J (VED rates for light goods vehicles), in paragraph (a), for “£225” substitute “£230”.
(5) In paragraph 2(1) (VED rates for motorcycles)—
(a) in paragraph (b), for “£38” substitute “£39”,
(b) in paragraph (c), for “£59” substitute “£60”, and
(c) in paragraph (d), for “£81” substitute “£82”.
(6) The amendments made by this Resolution have effect in relation to licences taken out on or after 1 April 2016.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
61. Fuel duty (aqua methanol)
Resolved,
That provision may be made for and in connection with the charging of excise duty on liquid fuel consisting of a mixture of methanol and water.
62. Tobacco products duty (rates)
Resolved,
That—
(1) For the table in Schedule 1 to the Tobacco Products Duty Act 1979 substitute—
“Table
1. Cigarettes | An amount equal to 16.5 per cent of the retail price plus £196.42 per thousand cigarettes |
2. Cigars | £245.01 per kilogram |
3. Hand-rolling tobacco | £198.10 per kilogram |
4. Other smoking tobacco and chewing tobacco | £107.71 per kilogram”. |
(2) The amendment made by this Resolution comes into force at 6pm on 16 March 2016.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
63. Alcoholic liquor duties (rates)
Resolved,
That—
(1) The Alcoholic, Liquor Duties Act 1979 is amended as follows.
(2) In section 62(lA)(a) (rate of duty on sparkling cider of a strength exceeding 5.5%) for “£264.61” substitute “£268.99”.
(3) For Part 1 of the table in Schedule 1 substitute—”
“Part 1
Wine or Made-Wine of a Strength Not Exceeding 22%
Description of wine or made-wine | Rates of duty per hectolitre £ |
Wine or made-wine of a strength not exceeding 4% | £85.60. |
Wine or made-wine of a strength exceeding 4% but not exceeding 5.5% | £117.72 |
Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling | £277.84 |
Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5% | £268.99 |
Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15% | £355.87 |
Wine or made-wine of a strength exceeding 15% but not exceeding 22% | £370.41” |
(4) The amendments made by this Resolution come into force on 21 March 2016.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
64. General anti-abuse rule
Resolved,
That provision may be made for and in connection with amending Part 5 of the Finance Act 2013.
65. Serial tax avoidance (restriction of reliefs)
Resolved,
That provision may be made restricting reliefs in cases where arrangements relating to tax have been defeated.
66. Time limit for self assessments
Resolved,
That provision may be made imposing a time limit for making and delivering a self assessment in a return under section 8 or 8A of the Taxes Management Act 1970.
67. Claims for tax advantages constituting state aid
Resolved,
That provision may be made about information to be given when making a claim for a relief or other tax advantage constituting state aid.
68. Bodies carrying on insurance-related activities
Resolved,
That provision may be made for and in connection with the treatment for taxation purposes of—
(a) bodies carrying on activities relating to insurance,
(b) investors in such bodies, and
(c) transactions involving such bodies.
69. Relief from tax (incidental and consequential charges)
Resolved,
That it is expedient to authorise any incidental or consequential charges to any duty or tax (including charges having retrospective effect) that may arise from provisions designed in general to afford relief from taxation.
Procedure (Future Taxation)
Question put,
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 restructuring income tax rates,
(d) provision about taxable benefits in respect of cars,
(e) provision about the tax treatment of payments from sporting testimonials which recognise the service of individuals who are or have been employed as professional sportspeople,
(f) provision about the standard lifetime allowance under Part 4 of the Finance Act 2004,
(g) provision for the purposes of income tax about finance-related expenses in connection with property businesses,
(h) provision for corporation tax to be charged for the financial year 2017,
(i) provision about the rate of corporation tax for the financial year 2020,
(j) provision for and in connection with the abolition of relief under Chapter 7 of Part 13 of the Corporation Tax Act 2009,
(k) provision for a relief, in the form of a lower rate of capital gains tax, in respect of disposals of certain ordinary shares in unlisted companies,
(l) provision about inheritance tax,
(m) provision for and in connection with the imposition of a new tax in respect of payments of earnings to or for the benefit of employed earners,
(n) provision about climate change levy, and
(o) provision amending the description of vehicles which are exempt vehicles for the purposes of the Vehicle Excise and Registration Act 1994.
Ayes: 297
Conservative: 288
Democratic Unionist Party: 7
Independent: 1
Noes: 62
Scottish National Party: 51
Social Democratic & Labour Party: 3
Ulster Unionist Party: 2
Liberal Democrat: 2
Plaid Cymru: 2
Green Party: 1
Independent: 1
Procedure (Future Taxation)
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 provision about the rates of landfill tax effect in a future year.