56. Office of Tax Simplification (membership)

Tuesday 2nd November 2021 Commons Chamber

Resolved,

That provision may be made increasing the membership of the Office of Tax Simplification.

57. Incidental provision etc

Resolved,

That it is expedient to authorise—

(a) 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, and (b) any incidental or consequential provision (including provision having retrospective effect) relating to provision authorised by any other resolution.

(b) any incidental or consequential provision (including provision having retrospective effect) relating to provision authorised by any other resolution.

Finance (Money)

Queen’s recommendation signified.

Resolved,

That, for the purposes of any Act of the present Session relating to finance, it is expedient to authorise—

(a) the payment out of money provided by Parliament of—

(i) any expenditure incurred under or by virtue of the Act in connection with a tax charged on persons carrying on a business to which the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 apply,

(ii) sums payable by the Treasury to a person who removes goods to Northern Ireland, or exports them, for resale where resale of the goods in Great Britain could be accounted for under a margin scheme provided for in an order under section 50A of the Value Added Tax Act 1994,

(iii) any expenditure incurred under or by virtue of the Act by the Secretary of State in connection with import duty,

(iv) any expenditure incurred under or by virtue of the Act by a person on whom functions are conferred in connection with a scheme for the application of security features to the packaging of tobacco products, and the recording of movements of such products, and

(v) any expenditure incurred by the Treasury which is attributable to an increase in the membership of the Office of Tax Simplification, and

(b) the payment of sums into the Consolidated Fund in connection with the tax mentioned in paragraph (a)(i).

Ordered,

That a Bill be brought in upon the foregoing Resolutions;

That the Chairman of Ways and Means, the Prime Minister, the Chancellor of the Exchequer, Secretary Kwasi Kwarteng, Secretary Grant Shapps, Secretary Nadine Dorries, Secretary Anne-Marie Trevelyan, Secretary Michael Gove, Simon Clarke, John Glen, Helen Whately and Lucy Frazer bring in the Bill.

Finance (No. 2) Bill

Presentation and First Reading

Lucy Frazer accordingly presented a Bill to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.

Bill read the First time; to be read a Second time tomorrow, and to be printed (Bill 184) with explanatory notes (Bill 184-EN).

[Ian Blackford (Ross, Skye and Lochaber) (SNP)]

On a point of order, Madam Deputy Speaker. I think we are all aware that a number of Members have not been able to participate in the Divisions tonight because of ill health, some of it covid-related and some of it not. I wanted to raise this issue specifically on behalf of my hon. Friend the Member for East Dunbartonshire (Amy Callaghan). She wanted to be present tonight to register her opposition to the Budget, but as she is recovering from illness, she cannot be here.

During much of the pandemic, the option of proxy voting was open to Members. It is not just Members who have covid and other illnesses who are being disenfranchised; it is also the electors who sent them here. It really is about time that Members who for legitimate, genuine reasons cannot cast their vote, such as my hon. Friend the Member for East Dunbartonshire, were given proper consideration by this House. I wonder what we can do through your offices, Madam Deputy Speaker, to ensure that my hon. Friend’s vote is registered this evening, and that those who have legitimate reasons not to be here can be offered the opportunity of proxy participation.

[Madam Deputy Speaker (Dame Rosie Winterton)]

I am grateful to the right hon. Gentleman for giving notice of his point of order. May I first say how sorry I am to hear about the illness of the hon. Member for East Dunbartonshire? I know that the whole House will want to join me in sending her our best wishes.

I do of course understand the frustration of any Member who because of illness is unable to be here and to vote, but the right hon. Gentleman will be aware that the rules of the House state that proxy votes are not available in those circumstances. That decision is a matter for the House rather than the Chair. However, the right hon. Gentleman is, I hope, also aware that the Procedure Committee is looking into this issue— indeed, I understand that the hon. Member for East Dunbartonshire gave oral evidence to the Committee yesterday. No doubt the House will read its conclusions with a great deal of interest when they are available, but I have to confirm that the current situation regarding proxy votes is as I have set out.

[Karen Bradley (Staffordshire Moorlands) (Con)]

Further to that point of order, Madam Deputy Speaker. May I advertise the fact that the Procedure Committee is taking evidence on this matter, that we did take oral evidence from the hon. Member for East Dunbartonshire yesterday, and that we will be keen to hear the views of all right hon. and hon. Members?

[Madam Deputy Speaker]

I thank the right hon. Lady for confirming the process that is being undertaken. I am sure that many Members will want to contribute to her inquiry.