Holocaust (Return of Cultural Objects) (Amendment) Bill

Baroness Laing of Elderslie Excerpts

2nd reading: House of Commons
Friday 8th February 2019 Commons Chamber

[Tom Watson (West Bromwich East) (Lab)]

I thank the right hon. Member for Chipping Barnet (Theresa Villiers) for bringing this important Bill to the House today. I am glad to say that it has the support of both the Government and the Opposition. She spoke with her customary dignity and authority on an issue on which she has not only served her constituents well but served the British Jewish community well—and, indeed, the Jewish community throughout the world. That is perhaps why the Bill has enjoyed so much support across the House today. I was particularly impressed with the speech by the hon. Member for Torbay (Kevin Foster) and his allusion to the idea of the Nazi Kulturkampf, because we know that if we eradicate culture, we are halfway towards eradicating humanity.

Devon has been well represented in the Chamber today. The hon. Member for North Devon (Peter Heaton-Jones) spoke movingly of his parents and of his grandparents who served their country with great valour. I am sure that they would have been proud of his speech. I could not help but be moved by the short contribution by my hon. Friend the Member for Plymouth, Sutton and Devonport (Luke Pollard), who found out last year that he was actually Jewish. He is part of a richer cultural heritage for that, and he should be very proud that he has that heritage in his family.

I was also moved, as ever, by the contribution by my hon. Friend—my very old friend—the Member for Ealing North (Stephen Pound), who spoke very movingly about the power of physical objects and paid tribute to the work done on this Bill by Andrew Dismore, the former Member of Parliament for Hendon and current London Assembly Member for Barnet and Camden.

As a former Friday Whip, I remember him well. Once, after he had spoken for three hours, he said, “Mr Speaker, as I begin to conclude,” and everyone cheered. But then he added, “my opening remarks,” and everyone let out a breath of dismay. He was a great Friday Chamber Member.

However, Andrew Dismore also worked tirelessly to get the Act through the House back in 2009—even rolling out his sleeping bag and sleeping on the floor of the Public Bill Office overnight to make sure he had a high enough slot to get it heard, and how proud we are of him for doing that. He was the driving force behind Holocaust Memorial Day, introducing the private Member’s Bill that established it in 2001. He was always, and has always been, outspoken against antisemitism and helped to highlight the work of the great Holocaust Memorial Day Trust. Let me use this opportunity to also praise the work of the Holocaust Educational Trust—an institution dear to my heart and, I am sure, to all of us in the Chamber—which is ably led by the wonderful Karen Pollock.

The holocaust was one of the worst events in human history. I do not need to rehearse the facts about the millions of lives extinguished and the millions more changed forever. The horror of the Shoah will never be forgotten, and we must pay thanks to the important work of all the organisations that make sure the world will never forget.

The Bill addresses a very important subject: the return of cultural objects looted by the Nazis. During the Nazi reign of terror, millions of precious cultural objects were stolen from the Jewish community. Some have been recovered, but many thousands remain missing. As the hon. Member for Erewash (Maggie Throup) so ably noted, around 100,000 objects stolen by the Nazis are still missing today. It is estimated that 20% of Europe’s cultural treasures were lost during world war two.

Nothing can undo the horror of that period, but we should do everything we can now to reunite cultural objects that surface with their rightful owners. More than 70 years on from world war two, there are still families who have not been reunited with heirlooms that rightly belong to them. As many survivors of the holocaust are passing away, it is vital that their descendants have confidence that this Parliament and this Government are committed to ensuring that they get back what is rightfully theirs, and I hope this debate will assure them that we are.

The Bill repeals the sunset clause in the Act brought in by the Labour Government in 2009, which gives our national museums and galleries the power to return these special cultural objects on the recommendation of the Spoliation Advisory Panel. Since the panel was established in 2000, 23 cultural objects taken by the Nazis have been returned to their rightful owners, and we must ensure that the panel can continue its vital work. Some of those treasures have been referred to already. The right hon. Lady mentioned the John Constable painting that was stolen by the Nazis after the invasion of Budapest, which was returned by the Tate in 2015. The 800-year-old manuscript the Beneventan Missal has also been returned.

The panel has carried out its work fairly and delivered justice to the families of those whose precious possessions were stolen. It works in co-operation with our national museums and galleries, which support its work and are in agreement on the urgency and necessity of returning stolen objects to their owners.

As the right hon. Lady said, this is carefully targeted, specific legislation that works well. Once the Bill has passed, which I hope it will soon, the panel will be able to continue its important work. It is particularly important for those whose stolen possessions have, sadly, still not been found that, once they are, the Bill will give them the power to get back what is theirs. Also, for those who may not even know about this process, and may not even harbour a hope of getting back what their families once treasured, the Bill should give them that hope.

It is important that we support this cause and the moral beliefs underpinning it when the spectre of antisemitism is on the rise once again. I was horrified to read in the news just days ago that antisemitic hate crimes hit a record number in 2018. That is something that should scare and anger us all, and we must do everything in our power to stamp it out.

Before I congratulate the right hon. Lady on bringing in this important Bill, let me just reflect on what the hon. Member for Torbay said about the wider symbolism beyond this Bill that unites this House. Such unity is borne out of a commitment to oppose antisemitism in all its forms, wherever it exists and in every institution, and it requires a zero-tolerance response.

As we unify and commit to supporting this Bill, let us not forget our honourable colleagues on both sides of the House who have been the subject of death threats, the subject of racist abuse, the subject of misogynistic abuse and the subject of bullying and antisemitism. As the deputy leader of my party, let me say to my friend and comrade, my hon. Friend the Member for Liverpool, Wavertree (Luciana Berger), as I do to honourable colleagues facing that abuse, that she has our solidarity and she has our support as she battles the bullying hatred from members of her own local party. They bring disgrace to the party that I love.

I would like to end by thanking the right hon. Member for Chipping Barnet once again for her work on this vital Bill, which delivers a small amount of justice to those who have suffered so greatly.

[Madam Deputy Speaker (Dame Eleanor Laing)]

Before I call the Minister, I want to add on behalf of the whole House that I am sure every Member of this place would echo what the hon. Gentleman has just said about the hon. Member for Liverpool, Wavertree (Luciana Berger). She has the support of us all, and we must all stand together to stand up for her and defend her in every way possible. We must root out the sort of behaviour that is going on, which has no place in our free democracy.

Social Media and Screen Use: Young People’s Health

Baroness Laing of Elderslie Excerpts

Thursday 7th February 2019 Commons Chamber

[Madam Deputy Speaker (Dame Eleanor Laing)]

We now come to the first of today’s Select Committee statements. Mr Norman Lamb will speak—

[Norman Lamb (North Norfolk) (LD)]

rose—

[Madam Deputy Speaker]

I am sorry; I have to give a little explanation, as these matters are still fairly new to the House, so we will make sure that we get the procedure correct. Mr Norman Lamb will speak on his subject for up to 10 minutes, during which no interventions may be taken. At the conclusion of his statement, I will call Members to put questions on the subject of the statement, and call Mr Lamb to respond to these in turn. Members can expect to be called only once. Interventions should be questions, and should be brief. Front Benchers may, if they so wish, take part in this questioning.

Newcastle United Football Club: Regulation

Baroness Laing of Elderslie Excerpts

Thursday 24th January 2019 Commons Chamber

[James Cleverly (Braintree) (Con)]

I have to confess that I am here under slightly false pretences. I came to take part in a debate about a fantastic football club that wears black and white stripy jerseys and black shorts, only to discover that it was Newcastle United, not my own Halstead Town football club. The passion that the hon. Member for Newcastle upon Tyne Central (Chi Onwurah) displayed for her local team is matched by the passion I display for mine, and I am grateful to have the opportunity to take part, briefly, in this debate.

[Madam Deputy Speaker (Dame Eleanor Laing)]

I am not sure it is in order for the hon. Gentleman just to mention a team because they play in black and white like Epping Town.

[Mims Davies]

I thank my hon. Friend the Member for Braintree (James Cleverly) for reminding me of the importance of the grassroots. We had an important debate earlier in the week about facilities and what the grassroots mean to football up and down the land. We need to make sure we protect our stadiums and our future stars.

The Government wholeheartedly agree that football should absolutely be supported and that fans have every right to ask questions about those who run their clubs. We saw protests at Bolton earlier this week, and at Blackpool and Charlton in recent times. Such protests demonstrate the discontent that can exist when fans believe that the ownership is not working in the best interests of the club at all times. Over recent years, the Government have invested significant time in finding ways to improve the relationship that fans have with their clubs. We want to see owners working with fans and seeing them as an integral part of their clubs’ successes, and I want all fans to see that, up and down the game.

The Government’s expert working group on football supporter ownership and engagement, which reported in 2016, resulted in an important rule change in football. All clubs in the top four divisions must now ensure that there is open dialogue between the owners and senior executives and the fans on the matters of most importance to the running of clubs. These meetings must now take place each season, and they are leading the way in enabling fans to be better informed about their club’s financial standing, future plans and other matters of real importance to them so that they can help to set the agendas.

Last summer, the Government took a further step in listening to fans’ concerns when we asked the FA to carry out a comprehensive review of the ownership of football clubs and stadiums. The intention of the review is to learn why many of our clubs have become separated from the ownership of their homes, so that going forward we can advise clubs and fans on how they can work together to protect these important community assets.

The issues came into sharp focus with the problems at Dulwich Hamlet, but the problems of clubs becoming entangled in land and development disputes are not exclusive to non-league clubs. As we have heard, they can occur across all levels of football. With the help of the Secretary of State, we are working to help to find a solution for the fans of Coventry City.

[Mims Davies]

Absolutely, and I thank my hon. Friend for making that point. His interest in this goes back some time—[Interruption.] My hon. Friend the Member for Bury St Edmunds (Jo Churchill) behind me raises the importance of Bury Town to Bury St Edmunds. These clubs really do matter to our communities and, as I said, that was very much the focus of the debate earlier in the week.

When it comes to club ownership, the football authorities have been progressive in recent years. They have needed to be to react to the huge investment and interest that there now is across the world in owning our football clubs. In our top four football leagues, the rules now require public disclosure of the ultimate beneficial owners of all clubs, with the full chain of ownership disclosed to the relevant football authority. The current owners and directors test has been strengthened, and it bears favourable comparison with that expected in corporate circles.

New owners have to meet the Premier League or English Football League board and provide detail on the sources and sufficiency of the funding they have in place. Clubs must submit information on their financial structure, any proposed investment and a business plan demonstrating that all liabilities can be met for the next 12 months, and clubs must submit independently audited accounts each season. If these are not filed at Companies House, clubs should take steps to ensure that they are. Clubs must also continue to work with Her Majesty’s Revenue and Customs over any tax owed. Together with the adoption of fair pay rules, the financial state of football clubs in this country is better now than at any time in the last 20 years, but I take the points made by the hon. Member for Newcastle upon Tyne Central about income streams, shop sales, player sales and the other wide-ranging issues she raised, and I will be happy to send her a fuller response afterwards. I want to reassure her, however, that we are not complacent.

The football authorities should not be complacent either. In my regular meetings with them, I will look for further assurances that they continue to review the rules constantly, ensure ongoing transparency around the ownership of clubs, make sufficient inquiries into the suitability of owners and ensure that, financially, our clubs continue to live within their means. The football authorities have agreed to keep the owner and director test under regular review and to listen to supporters’ concerns about club ownership. I will also be asking for an update on the role of the FA’s regulatory authority, which was set up in 2012 in response to the Culture, Media and Sport Committee and Government regulation around the game’s governance.

The football authorities need to take a good look at the rules and judge impartially whether clubs are in compliance. There are existing structures, but if we need to go further, I will be unafraid to give an additional appropriate focus. I will also be listening to supporters’ groups. I know that the general cost of travelling to and attending games must be kept under constant review, and I will continue to look for a fair deal for fans. I appreciate that football is heavily reliant on broadcasting contracts, but clubs must consider their fans when it comes to scheduling matches and changes to kick-off times.

I come now to the fortunes to Newcastle United. The hon. Member for Newcastle upon Tyne Central will be keen to hear this. We can all agree that this is one of our biggest and best-supported clubs, and the city, adorned in black and white, is one of the most visible and wonderful of sights. St James’ Park sits loud and proud in the centre of the city. Newcastle is a city that loves its football club and wants the very best for it, as we have heard today. Part of the case made today is that Newcastle United is currently in the hands of someone who is not a lifelong fan. If we looked at other clubs, we would probably find that plenty of owners did not meet this traditional expectation, but that does not mean they are running their clubs badly or unsustainably or without taking a huge interest in the clubs succeeding.

As the Government set out in response to the petition the hon. Lady presented last summer, to the best of our knowledge Newcastle’s owner is complying with all the financial reporting and ownership criteria I ran through earlier, but I have a list of responses to come back to. The club is also meeting its obligation to engage with supporters and discuss matters important to the running of the club. That does not mean, however, that Mr Ashley, or any other owner for that matter, could not go further than simply complying with the league rules. There is always room for progress.

Mr Ashley has made no secret of the fact that he is looking to sell the club, but until such time as he does, he remains the person responsible for its custodianship. Like every owner, his primary responsibility is to ensure that the club is financially secure, and despite the concerns raised, I am certain that Mr Ashley is shrewd enough to understand that if he wants to sell the club and realise its best value, he needs to look after it.

In summary, it is important that the issues of most concern to football fans continue to be heard. I will continue to listen to supporters up and down the land about their concerns over ownership, and will be meeting the Unified Football Supporters’ Organisation on 5 March. I will continue to work to hold the football authorities to account, and we must ensure that there is continued assessment of the regulations that are in place. We must continue to encourage good ownership, proper financial reporting and meaningful dialogue with supporters. We must support our grassroots, working with the Premier League, and make sure that we have a pipeline of young footballers coming into the game. I have not mentioned women footballers and other areas in relation to participation. I take the concerns very seriously. I will write to the hon. Lady on all those points, and I thank her for the opportunity to respond to this Adjournment debate this afternoon.

[Madam Deputy Speaker (Dame Eleanor Laing)]

We could possibly wish good luck to every team that plays in black and white. That is not in order, but there we are.

Question put and agreed to.

Finance (No. 3) Bill

Baroness Laing of Elderslie Excerpts

3rd reading: House of Commons & Report stage: House of Commons
Tuesday 8th January 2019 Commons Chamber

[Peter Dowd (Bootle) (Lab)]

I beg to move, That the clause be read a Second time.

[Madam Deputy Speaker (Dame Eleanor Laing)]

With this it will be convenient to discuss new clause 5—Review of public health and poverty effects—

‘(1) The Chancellor of the Exchequer must review the public health and poverty effects of the provisions of this Act and lay a report of that review before the House of Commons within six months of the passing of this Act.

(2) A review under this section must consider—

(a) the effects of the provisions of this Act on the levels of relative and absolute poverty in the UK,

(b) the effects of the provisions of this Act on life expectancy and healthy life expectancy in the UK, and

(c) the implications for the public finances of the public health effects of the provisions of this Act.’

[Peter Dowd]

I rise to speak to new clause 1 in my name and that of my right hon. Friend the Leader of the Opposition and other Members.

In opening for the Opposition today, I shall start with a few general comments on the Bill before moving on to my substantive remarks on child poverty and equality. First, I must mention the new schedule the Government have tabled, at this late stage, on intangible fixed assets. It is yet another example of the Government’s absolute contempt for parliamentary processes—a result of their desperation to cling to power. Although the Chancellor announced this proposal at the Budget, the introduction of this detailed schedule at this stage of the Bill guarantees that Members are denied the opportunity to scrutinise it properly. It circumvents the Public Bill Committee process, which was created to ensure that technical measures such as this one receive forensic and detailed analysis. This is no way for any Government to conduct legislation. With that in mind, perhaps the Minister could explain why this measure has been included at the final stage of this Bill, denying Members the opportunity to properly scrutinise it. Is it a deliberate decision to once again circumvent parliamentary process? Will he consider withdrawing the schedule and including it in the next Finance Bill later this year, ensuring that it receives the proper parliamentary scrutiny it actually warrants?

It appears that Ministers are hellbent on starting this new year in the same fashion that they ended the last—by treating Members of this House as a peripheral part of the law-making process, bypassing parliamentary processes and breaking long-established conventions. The vast majority of Members in this House are fed up to the back teeth with the Government’s attempts to avoid parliamentary scrutiny.

--- Later in debate ---

[Peter Dowd]

I am sure the House would be delighted to hear my psephological analysis of the general election, but we are talking about the Finance Bill. You are very generous, Madam Deputy Speaker, but I do not think even you would be sufficiently generous as to hear my psephological comments.

[Madam Deputy Speaker (Dame Eleanor Laing)]

It gives me great pleasure to agree with the hon. Gentleman. He was doing very well on new clause 1.

[Peter Dowd]

Thank you, Madam Deputy Speaker.

The UN special rapporteur has concluded that the rising level of child poverty is a result of political choices, underpinned by the Government’s callous austerity agenda. I will draw my comments to a conclusion because I know that lots of Members want to comment on how dreadful the Government are, how they try to stitch up Committees, how they do not allow us to have proper debates and how—for the first time since Winston Churchill introduced the notion—they have circumvented the amendment of the law motion. They talk about bringing back control to the House of Commons, but they are bringing back control to about two or three people on the Front Bench, and that does not include the Treasury Ministers.

The Finance Bill before us is yet another Bill of broken promises. It offers further tax reliefs for the rich and for multinational corporations, and it prolongs austerity for yet another year, condemning many families and many children to abject poverty. Labour’s new clause 1 would require the Government finally to assess the impact of their economic policies on the most vulnerable in our society. It would require the Government to face up to their responsibility to come and explain to this House why they are not yet changing their economic policies, despite the obvious evidence that they are doing dreadful—I repeat, dreadful—damage to this country and to our communities.

--- Later in debate ---

[Several hon. Members rose—]

[Madam Deputy Speaker (Dame Eleanor Laing)]

Order. Before I call the next speaker, I should take the opportunity to inform the House—this is not very exciting; it is just to set the record straight—that some names that were intended for amendments to the Agriculture Bill were added in error to amendments to this Bill. [Interruption.] I did warn the House that it is not very exciting, but it is important to keep the record straight. For the sake of clarity, let me tell the House that the name of Mike Gapes should not appear on new clause 1, and the name of Kerry McCarthy should not appear on new clauses 10, 17, 8 and 18, and amendments 39 to 41. Having got that important matter straight, I will happily call Mr Kevin Foster.

Finance (No. 3) Bill

Baroness Laing of Elderslie Excerpts

Committee: 2nd sitting: House of Commons
Tuesday 20th November 2018 Commons Chamber

[The Exchequer Secretary to the Treasury (Robert Jenrick)]

I beg to move amendment 16, page 44, line 23, leave out “1 October 2019” and insert “1 April 2019”.

This amendment provides for the increase in the rate of remote gaming duty to take effect from 1 April 2019 instead of 1 October 2019.

[The First Deputy Chairman of Ways and Means (Dame Eleanor Laing)]

With this it will be convenient to discuss the following:

Amendment 11, page 44, line 23, leave out “1 October 2019” and insert “the prescribed date”.

Government amendment 17.

Amendment 12, page 44, line 25, leave out “1 October 2019” and insert “the prescribed date”.

Amendment 13, page 44, line 32, at end insert—

“(4) In this section, ‘the prescribed date’ means the date prescribed in regulations made by statutory instrument by the Secretary of State

(5) The Secretary of State may not make regulations under subsection (4)—

(a) to prescribe a date before 1 October 2019, and

(b) unless regulations under section 236 of the Gambling Act 2005 have been made that amend the definition of sub-category B2 gaming machines so as to define such machines as having a maximum charge for use of no more than £2 with effect from a date no later than 1 April 2019.

(6) In this section, “sub-category B2 gaming machines” has the meaning given in regulation 5(5) of the Categories of Gaming Machine Regulations 2007/2158.”

Clause stand part.

Clause 62 stand part.

That schedule 18 be the Eighteenth schedule to the Bill.

New clause 12—Review of public health effects of gaming provisions—

“(1) The Chancellor of the Exchequer must review the public health effects of the provisions of section 61 of and Schedule 18 to this Act and lay a report of that review before the House of Commons within six months of the passing of this Act.

(2) A review under this section must consider—

(a) the effects of those provisions in reducing the negative public health effects of gambling, and

(b) the implications for the public finances of the public health effects of—

(i) those provisions,

(ii) the operation of the law relating to remote gaming duty and gaming duty if those provisions were not given effect.”

This new clause would require a review of the public health effects of gaming provisions.

New clause 13—Report on consultation on certain provisions of this Act (No. 3)—

“(1) No later than two months after the passing of this Act, the Chancellor of the Exchequer must lay before the House of Commons a report on the consultation undertaken on the provisions in subsection (2).

(2) Those provisions are—

(a) section 61, and

(b) Schedule 18.

(3) A report under this section must specify in respect of each provision listed in subsection (2)—

(a) whether a version of the provision was published in draft,

(b) if so, whether changes were made as a result of consultation on the draft,

(c) if not, the reasons why the provision was not published in draft and any consultation which took place on the proposed provision in the absence of such a draft.”

This new clause would require a report on the consultation undertaken on certain provisions of this Act – alongside new clauses 9, 11 and 15.

New clause 16—Review of remote gambling duty—

“(1) The Treasury shall undertake a review of the increase in the rate of remote gambling duty introduced in section (Remote gambling duty (rate)) of this Act.

(2) The review shall consider, in particular, the effects of the rate increase on—

(a) the public revenue,

(b) betting shops, and

(c) gambling related harm.

(3) The Treasury review must include independent advice on the feasibility and impact of bringing forward the date of the increase in remote gaming duty to 1 April 2019.

(4) The Treasury review of the effects of the rate increase in remote gambling duty under subsections (2) and (3) must also take into account any effects of reducing to £2 the maximum stake on B2 machine games with effect from 1 April 2019.

(5) The Chancellor of the Exchequer must lay a copy of a report of the review under this section before the House of Commons no later than 28 days after this Act is passed.”

This new clause requires the Treasury to review the feasibility and impact of bringing forward from October 2019 the implementation of an increase in remote gambling duty, which is linked in paragraph 3.68 of the Budget 2018 Red Book to the implementation of a £2 maximum stake on B2 machine games (fixed-odds betting terminals).

[Robert Jenrick]

As you have just described, Dame Eleanor, we begin today’s consideration of the Finance Bill with clauses 61 and 62 and schedule 18. The parts of the Bill that we are about to discuss concern rates of remote gaming duty and other gaming duty measures. Gambling policy more generally and its related legislation, such as the Gambling Act, are matters for the Department for Digital, Culture, Media and Sport and lie outside the scope of a Finance Bill, but I want to explain both the fiscal measures in this Bill and how they interact with wider important matters, such as fixed-odds betting terminals.

Turning briefly to clause 62 and schedule 18, which deal with changes to gambling duty accounting periods, this Government are committed to reducing administrative burdens on businesses and to making the tax system more effective, efficient and simpler. The changes will bring gaming duty paid by land-based casinos in line with other gambling duties. They will allow casinos to roll forward losses and will remove the requirement to pay duty on account, reducing administration for businesses and for Her Majesty’s Revenue and Customs. The changes are expected to have a negligible impact on the tax take from casinos, which will continue to be subject to a tax structure that ensures that the most successful casinos pay up to 50% of their profit to support public services. That take will total £250 million to the Exchequer in the current financial year.

--- Later in debate ---

[Jim Shannon]

I thank my hon. Friend for his wise intervention.

The Salvation Army also says:

“Another man who became homeless as a result of his addiction and who was helped by the Salvation Army lost over £30,000 on gambling machines.”

I do not think that there is one Member in this Chamber who would not be able to recollect a story of this kind from their constituencies. It is the story of the man who plays on a FOBT machine on a Friday night and puts all his wages on it, before going home to his wife, who is looking for the money to buy the groceries, and their children. Those are the stories of real life; those are the stories of addiction; and those are the stories that we want to stop in this Chamber today.

That is why we are keen for the Government to implement as soon as practicable the proposed maximum stake limit of £2 for FOBTs. It is of some concern that in the Budget the timeframe for implementation was to have been delayed to October 2019. We note that some campaigners said it would be possible to implement it in April 2019 and that the Government have acceded to that. That apparent delay was deeply disappointing. The right hon. Member for Chingford and Woodford Green referred to the amendment with over 100 Members’ names on it. What changed the Government’s opinion was those 100 names from across the Chamber. I am very pleased that we have achieved that change.

I agree with the change and I ask the Government simply to do the right thing. They seem to have been held to ransom by the gaming industry. Therefore, it should not have surprised me to see how the EU—I use this comparison; I am sure many Members will understand it—has held this proud nation of the United Kingdom of Great Britain and Northern Ireland to ransom, and how our Government have capitulated at the cost not of £400 million, the estimated lost tax revenue, but £39 billion, and, most importantly, the sovereignty of Northern Ireland and the sanctity of the Union.

You may not believe that the two are linked, Dame Eleanor, but they are. You may not believe that that should be mentioned in this debate, but it has been. The Government’s decision making is as flawed here as it is in selling Northern Ireland and the backstop. Do the right thing, stop allowing gambling addictions to destroy families and protect people from themselves, in the same way that people must wear a seatbelt whether they want to or not. Step in and step up. I support the amendment and I look forward to working with hon. Members to do even more in this Chamber to address gambling addiction in the years to come.

Amendment 16 agreed to.

Clause 61

Remote Gaming Duty: Rate

Amendment made: 17, page 44, line 25, leave out “1 October 2019” and insert “1 April 2019”.—(Gareth Johnson.)

This amendment is consequential on Amendment 16.

Clause 61, as amended, ordered to stand part of the Bill.

Clause 62 ordered to stand part of the Bill.

Schedule 18 agreed to.

New Clause 12

Review of public health effects of gaming provisions

“(1) The Chancellor of the Exchequer must review the public health effects of the provisions of section 61 of and Schedule 18 to this Act and lay a report of that review before the House of Commons within six months of the passing of this Act.

(2) A review under this section must consider—

(a) the effects of those provisions in reducing the negative public health effects of gambling, and

(b) the implications for the public finances of the public health effects of—

(i) those provisions,

(ii) the operation of the law relating to remote gaming duty and gaming duty if those provisions were not given effect.”—(Ronnie Cowan.)

This new clause would require a review of the public health effects of gaming provisions.

Brought up, read the First and Second time, and added to the Bill.

Clause 15

Offshore Receipts in Respect of Intangible Property

Question proposed, That the clause stand part of the Bill.

[The First Deputy Chairman of Ways and Means (Dame Eleanor Laing)]

With this it will be convenient to discuss the following:

That schedule 3 be the Third schedule to the Bill.

Clause 16 stand part.

That schedule 4 be the Fourth schedule to the Bill.

Clause 19 stand part.

Amendment 19, in clause 20, page 12, line 26, at end insert—

“(8) The Chancellor of the Exchequer must, no later than six months after the passing of this Act, lay before the House of Commons a review of the effects of the changes to the controlled foreign companies regime made by this section.

(9) In circumstances in which the United Kingdom has left the European Union without a negotiated withdrawal agreement, the review in subsection (8) must consider the impact of this on those changes.”

Clause 20 stand part.

Clauses 21 and 22 stand part.

Amendment 3, in schedule 7, page 223, line 27, in schedule 7, at end insert—

“(5) The Treasury shall by regulations require that a CGT exit charge payment plan be published on a public register.”

This amendment would require the beneficiary of a trust entering a CGT exit charge payment plan to provide information about the source of its income on a public register.

Amendment 4, page 227, line 13, at end insert—

“(2B) The Treasury shall by regulations prescribe a CGT exit charge payment plan be published on a public register.”

This amendment would require the beneficiary of a trust entering a CGT exit charge payment plan to provide information about the source of its income on a public register.

That schedule 7 be the Seventh schedule to the Bill.

Clause 23 stand part.

That schedule 8 be the Eighth schedule to the Bill.

Clauses 46 and 47 stand part.

Amendment 23, in clause 83, page 60, line 8, at end insert—

“(8) No regulations made be made under this section unless the Chancellor of the Exchequer has laid before the House of Commons a report on how the powers in this section are to be exercised in each of the scenarios in subsection (9).

(9) The scenarios to be considered in the report under subsection (8) are—

(a) if either of a—

(i) negotiated withdrawal agreement, or

(ii) framework for the future relationship with the European Union have not been ratified under section 13 of the European Union (Withdrawal) Act at the time of the United Kingdom ceasing to the a member of the European Union, and

(b) if both of a—

(i) negotiated withdrawal agreement, or

(ii) framework for the future relationship with the European Union have been ratified under section 13 of the European Union (Withdrawal) Act at the time of the United Kingdom ceasing to the a member of the European Union.”

Clause 83 stand part.

New clause 5—Impact analyses of the anti-avoidance provisions of this Act—

“(1) The Chancellor of the Exchequer must review the impact of—

(a) section 15 and Schedule 3,

(b) section 16 and Schedule 4,

(c) sections 19 and 20,

(d) section 22 and Schedule 7,

(e) section 23 and Schedule 8,

(f) sections 46 and 47, and

(g) section 83

of this Act in accordance with this section and lay a report of that review before the House of Commons within six months of the passing of this Act.

(2) A review under this section must consider—

(a) the impact of those provisions on child poverty,

(b) households at different levels of income,

(c) the impact of those provisions on people with protected characteristics (within the meaning of the Equality Act 2010), and

(d) the impact of those provisions on different parts of the United Kingdom and different regions of England.

(3) In this section—

“parts of the United Kingdom” means—

(a) England,

(b) Scotland,

(c) Wales, and

(d) Northern Ireland.

“regions of England” has the same meaning as that used by the Office for National Statistics.”

This new clause requires the Chancellor of the Exchequer to carry out and publish a review of the effects of the tax avoidance provisions of the Bill on households with different levels of income, on child poverty, people with protected characteristics and on a regional basis.

New clause 6—Analysis of effectiveness of provisions on tax avoidance and evasion—

“(1) The Chancellor of the Exchequer must review the effectiveness of—

(a) section 15 and Schedule 3,

(b) section 16 and Schedule 4,

(c) sections 19 and 20,

(d) section 22 and Schedule 7,

(e) section 23 and Schedule 8,

(f) sections 46 and 47, and

(g) section 83

of this Act in accordance with this section and lay a report of that review before the House of Commons within six months of the passing of this Act.

(2) A review under this section must consider—

(a) the effects of the provisions in reducing levels of artificial tax avoidance,

(b) the effects of the provisions in combating tax evasion, and

(c) estimates of the role of the provisions of this Act in reducing the tax gap in each tax year from 2019 to 2022.”

This new clause requires the Chancellor of the Exchequer to carry out and publish a review of the effectiveness of the provisions of the Bill in tackling artificial tax avoidance and tax evasion, and in reducing the tax gap.

New clause 14—Review of effectiveness of provisions on tax avoidance—

“(1) The Chancellor of the Exchequer must review the effectiveness of the provisions of this Act relating to tax avoidance and lay a report of that review before the House of Commons within six months of the passing of this Act.

(2) In this section, “the provisions of this Act relating to tax avoidance” means—

(a) section 15 and Schedule 3,

(b) section 16 and Schedule 4,

(c) sections 19 and 20,

(d) section 22 and Schedule 7,

(e) section 23 and Schedule 8,

(f) sections 46 and 47,

(g) section 83.

(3) A review under this section must consider in particular—

(a) the effects of those provisions in reducing tax avoidance and evasion,

(b) the effect of those provisions in inducing new tax avoidance measures unanticipated by the Act, and

(c) estimates of the efficacy of the provisions in reducing the tax gap in each tax year from 2018-19 to 2028-29.”

This new clause would require a review of the effectiveness of provisions on tax avoidance.

New clause 15—Report on consultation on certain provisions of this Act (No. 4)—

“(1) No later than two months after the passing of this Act, the Chancellor of the Exchequer must lay before the House of Commons a report on the consultation undertaken on the provisions in subsection (2).

(2) Those provisions are—

(a) section 15 and Schedule 3,

(b) section 16 and Schedule 4,

(c) sections 19 and 20,

(d) section 22 and Schedule 7,

(e) section 23 and Schedule 8,

(f) sections 46 and 47,

(g) section 83.

(3) A report under this section must specify in respect of each provision listed in subsection (2)—

(a) whether a version of the provision was published in draft,

(b) if so, whether changes were made as a result of consultation on the draft,

(c) if not, the reasons why the provision was not published in draft and any consultation which took place on the proposed provision in the absence of such a draft.”

This amendment would require a report on consultation undertaken on certain provisions of this Act – alongside new clauses 9, 11 and 13.

Finance (No. 3) Bill

Baroness Laing of Elderslie Excerpts

Committee: 1st sitting: House of Commons
Monday 19th November 2018 Commons Chamber

[Debbie Abrahams]

On a point of order, Dame Eleanor. The hon. Member for Stoke-on-Trent South (Jack Brereton) suggests that I have used statistics inappropriately. I can cite all my sources of evidence; can he?

[The First Deputy Chairman of Ways and Means (Dame Eleanor Laing)]

Order. The hon. Lady knows that that is not a point of order for the Chair; it is a point of debate, and, as I have said many times in here—and so has Mr Speaker—fortunately it is not the duty of the Chair to decide between one set of statistics and another. It all depends on how one applies the statistics, and the hon. Lady is perfectly at liberty to intervene on the hon. Member for Stoke-on-Trent South (Jack Brereton), as is he to take an intervention from her, where they can continue the argument between them, but I will take no part in it.

[Jack Brereton]

Thank you, Dame Eleanor. The statistics I have used show that income inequality is lower than it was before the crash, and this is all alongside our continuing to reduce the deficit and debt, and meeting our targets three years early, while continuing to invest more in our vital public services. This responsible approach to public finances has seen our economy and the number of jobs boom, compared with the spiralling-out-of-control economy under Labour.

I was pleased that the Minister with responsibility for high streets—the Under-Secretary of State for Housing, Communities and Local Government, my hon. Friend the Member for Rossendale and Darwen (Jake Berry)—visited my constituency on Friday and talked about some of the measures we are taking in this Budget to support towns like Longton and Fenton in my constituency, helping to address some of the issues on the high street. I hope we can get some of the £650 million pot announced in the Budget to convert many of their empty premises back into use and help with business rates to ensure that retailers with a rateable value of under £51,000 will receive relief, as that will be hugely welcome by the smallest retailers in our towns.

I also want to comment on some of the views expressed by Opposition Members about entrepreneurs’ relief. I was shocked that some of the views were so anti-business and anti-enterprise. We must condemn those views, which are damaging businesses in constituencies up and down the country.

--- Later in debate ---

[Alex Burghart]

I would certainly take up the hon. Gentleman’s offer to talk about Cicero, but I am sure that I would be ruled out of order.

[The First Deputy Chairman of Ways and Means (Dame Eleanor Laing)]

For the sake of clarity, no—Cicero is always pertinent to everything.

[Alex Burghart]

Cicero, as the hon. Gentleman knows, was one of the great minds of the Roman senate, and I can say with full certainty what he would have made of new clause 1. He would have said that it was a waste of time. We can rely on the Treasury to keep us informed of all the ins and outs of Government policy. We do not need additional laws and additional bureaucracy to achieve that. I know that the hon. Gentleman is a great lover of reviews. We have sat in many Committees together over the years, and he has tabled amendments calling for review upon review, which Parliament has always, sadly, declined to accept.

--- Later in debate ---

[The Financial Secretary to the Treasury (Mel Stride)]

rose—

[The First Deputy Chairman of Ways and Means (Dame Eleanor Laing)]

Order. It is not for the hon. Lady to ask questions of the Minister at this point. When the Minister is speaking, she might wish to try to intervene at that point, but she cannot require the Minister to answer her question at this point. She can expect him to answer it when he addresses the Committee later. Having said that, if the Minister wishes to jump up at this point, I will not stop him. It is an interesting matter.

[Mel Stride]

I was just going to say that, as the hon. Lady will know, all amendments need to be in scope and that that is ultimately a decision for Mr Speaker. I am sure that he has taken the appropriate decisions in this case—[Interruption.]

--- Later in debate ---

[Peter Dowd]

The actual author of that article called the Prime Minister a word that would be unparliamentary if that is what he said. He called her that particular word. If the author is calling the Prime Minister a particular word, should the hon. Lady not accept the fact that the author did not say that?

[The First Deputy Chairman of Ways and Means (Dame Eleanor Laing)]

Order. The hon. Gentleman is rightly respecting parliamentary language. Rather than refer to language that is unparliamentary, if he simply wants to say that the alleged author of those alleged words denies them, he is at liberty to do so.

[Peter Dowd]

Thank you very much, Dame Eleanor. That is precisely what I wanted to say.

Finance (No. 3) Bill

Baroness Laing of Elderslie Excerpts

2nd reading: House of Commons & Programme motion: House of Commons
Monday 12th November 2018 Commons Chamber

[Stephen Kerr]

On a point of order, Madam Deputy Speaker. The hon. Gentleman is making comment on the speech given by my hon. Friend the Member for Gordon (Colin Clark), who is being reported as having said something he did not say. The hon. Gentleman should not be permitted to say that. How can that be corrected?

[Madam Deputy Speaker (Dame Eleanor Laing)]

I appreciate the hon. Gentleman’s point, but it is a point of debate, not a point of order for the Chair. It is, I am very glad to tell the House, not my responsibility to adjudicate between Members who sit on the Government Benches and Members who sit on the Opposition Benches on particular points of fact. The hon. Member for Glasgow South West (Chris Stephens) is in order in the eloquent speech he is making.

[Chris Stephens]

Thank you very much, Madam Deputy Speaker. Hon. Members can read Hansard tomorrow and come to their own conclusions.

Scottish Conservatives were complaining earlier about office closures. I find that fascinating from a political party that has put a meat cleaver to the jobcentre network and a meat cleaver to HMRC offices across the UK. You really could not make it up.

World Menopause Day

Baroness Laing of Elderslie Excerpts

Thursday 18th October 2018 Commons Chamber

[Martin Whitfield]

That is an excellent point. One of the most important things to come out of today, particularly with the work that Michelle is pushing forward, is that society’s view of what the menopause is just happens to be wrong—I use those words carefully. We need open discussion, with women being able to talk about symptoms when they attend clinics and go to their general practitioner. On behalf of the NHS, I must say that a huge amount of good work is going on in explaining to women who present for other matters what the potential outcomes of treatment are, but this should never be a frightening experience for a woman to speak about, whatever her age. We should live in a society where women can share that and expect to be heard empathetically and with respect.

As I move on to the request being made of employers, let me say that society should be able to amend its ways to facilitate dealing with these symptoms, because women who are going through the menopause have enormous amounts to contribute, and employers should not see it as a barrier and as an excuse to leave work. We should have facilities and methods of support—it does not take a lot to provide those. I know some of my colleagues have fans, but here we are in 2018 unable to cool or heat buildings to a point where they are acceptable to work in. These are the simple things that would make a huge difference to people’s lives. As I have said, these are people who are still expected to contribute to society, to be driven and to make changes and take steps up—and why shouldn’t they? The menopause should not be a blockage to that.

I am aware that others wish to speak, and it would unforgivable for a man to steal all of their time. I would just like to finish by saying that I ask all men, myself included, to take up the challenge of discussing the menopause with the people close to us. We should discuss it openly at home and in the workplace, so that for once our mothers, wives, sisters and friends do not need to feel that they suffer in silence.

[Madam Deputy Speaker (Dame Eleanor Laing)]

I was surprised and very pleased when I saw that a man had tabled this motion, and the hon. Gentleman has been courageous in standing up and saying what he has said. I am also delighted that we have a male Minister answering in this debate. We all look forward to hearing what he has to say, too. We are making breakthroughs in this place that people would never have imagined.

Summer Adjournment

Baroness Laing of Elderslie Excerpts

Tuesday 24th July 2018 Commons Chamber

[Mary Glindon (North Tyneside) (Lab)]

It is an honour to follow my hon. Friend the Member for Glasgow North East (Mr Sweeney), who has definitely made his mark with the excellent things he is already doing in the House. I congratulate the two new Members who have made their maiden speeches; I am sure that they will be excellent advocates for their constituents.

As a member of the associate and retired members branch of the Public and Commercial Services Union, and as vice-chair of the PCS parliamentary group, I congratulate the PCS on yesterday’s national pay ballot, in which 85.6% of people voted for action, on a 41.6% return. However, I would like to express my concern that because of the Government’s anti-democratic Trade Union Act 2016, the ballot did not quite reach the 50% threshold, and the members were not allowed to do any kind of e-voting. Those civil servants will now be subject to another 1% to 1.5% unfunded pay rise. I hope the Minister agrees that this is particularly worrying because a recent survey by the Department for Work and Pensions showed that more than 70% of its staff had experienced financial difficulty during the past year. We can only imagine the depths of the low morale that civil servants are now experiencing.

As co-chair of the drugs, alcohol and justice cross-party group, I am aware that Public Health England is reviewing the impact of the introduction of minimum unit pricing in Scotland. I am not sure how long that will take, but have the Government considered the health impact of delaying the introduction of minimum unit pricing in England? The 2012 alcohol strategy gave a commitment for its introduction, and it was delayed only because of the drinks industry’s legal challenge to Scotland’s evidence-based policy. The rationale for further reviews is not clear. Surely more delay merely signals that England is less concerned than Scotland and Wales about alcohol-related illness, deaths and crime, and its vulnerable young people.

At last week’s Prime Minister’s questions, the Prime Minister gave a disappointing reply to the hon. Member for Glasgow Central (Alison Thewliss) when she restated the Government’s refusal to allow a drug consumption room to open in Glasgow, despite a wealth of evidence showing that drug consumption rooms are effective in reducing transmissions of blood-borne viruses and drug-related deaths. The issue has become vital as there are now well over 100 cases of HIV among this population group, and the outbreak shows no signs of abating. This is a glaring example of what happens when harm reduction, as an approach to drugs policy, is ignored. The drugs, alcohol and justice cross-party group is writing to the Home Secretary to call for permission to be granted for a drug consumption room to open in Glasgow. I urge the Government to show more compassion and less complacency in drugs and alcohol policy at a time when drug deaths are already at record levels and there are more than 1 million alcohol-related hospital admissions each year.

Finally, I invite the Minister to watch the BBC documentary “M.E. and me”—produced by Cat Donohoe and presented by her sister Emma, who has ME—which looks at how young people cope with this debilitating illness. I ask him to urge the Government to provide funding for adequate and appropriate research on ME in support of the 250,000 sufferers in the UK.

Madam Deputy Speaker, I wish you a restful recess. I hope that everyone in the Chamber and across the House has a wonderful recess and comes back refreshed in September.

[Madam Deputy Speaker (Dame Eleanor Laing)]

I thank the hon. Lady for her kind words. On behalf of everybody behind the scenes in the House, I thank everyone who has spoken so eloquently this afternoon and wished a good recess to everybody who supports us here in the House of Commons. No, I have not forgotten the hon. Member for Strangford (Jim Shannon)—far from it. It has become a sort of convention—almost a tradition—that the last speech from the Back Benches should be made by the hon. Gentleman. Right now is no exception when I call, to make his 44th speech of the Session so far, Mr Jim Shannon.

[Jim Shannon (Strangford) (DUP)]

After such an introduction, I am almost overwhelmed. Thank you so much, Madam Deputy Speaker; you are very kind.

I wish to raise a topic that is very important to me: homelessness on our streets, and what we as communities can do to help. I do not have not enough time to go through this, but I will briefly summarise where we are.

All this started with a discussion in my office during the harsh storms at the end of March. My office manager and a number of friends in Belfast took it on themselves to cook up hot meals and soups, and distribute them to those who were on the streets. We can always measure a nation, a people or an individual by their compassion for others. It is my firm belief that in this developed nation, which seeks to help the poor in developing countries, there must always be a way of ensuring that we take care of our own. Charity must be abroad, but also evident at home.

I put on record my thanks to charities such as the Simon Community that help the homeless. The individuals involved are so kind-hearted as they set out to make the small difference that they can with all that they have.

I want to tell a quick story. A fellow I know quite well from my constituency, who is doing a doctorate in Irish history, recently told me that he had been going down from Ards to Portaferry, admiring along the way all the culture and the rich historic artefacts that we have. It was night-time, so he got on to a bench and went to sleep. Next morning he was woken by a gentleman shaking his shoulder, who gave him a hot coffee and a warm breakfast. In my constituency we have compassion for other people, and I believe that that clearly shows the nature of Strangford. Are we in this place doing enough, like that gentleman, to ease the burden for individuals we perceive as needing a little help?

The Northern Ireland Audit Office says:

“Contrary to popular belief homelessness is not restricted to people who sleep rough, it encompasses a much wider range of individuals in a variety of circumstances”.

We must acknowledge that mental health certainly plays a role. The fact is that, as a result of the troubles, the prevalence of mental health issues is 20% higher in Northern Ireland than elsewhere, and that has a knock-on effect on our homelessness. Indeed, we have a higher proportion of homelessness than any other region of the United Kingdom, so the issue is extremely important. I was startled by the fact that the number of people deemed homeless has increased by 32% in the last five years. Some 12,000 households—individuals and families—were accepted as homeless in 2016-17, and between 2012 and 2017, homelessness in Northern Ireland cost some £300 million. That focuses our minds on the clear issues that we have in my constituency of Strangford and also, I believe, throughout Northern Ireland.

I want to put on record my wonderful relationship with those at the local Housing Executive, who work tremendously hard to secure appropriate housing for needy people as quickly as they can source it. In particular, I want to put on record my thanks to the regional manager for the Housing Executive—Owen Brady, certainly a man of action. He may be small in stature, but I tell you what: he is a man who makes up for that in his energy. Although he is unable to meet the needs of every person who presents themselves to the Housing Executive as homeless, his team works hard to do its best for those who need that the most.

There are simply not enough available houses for those in need. Last year, the Simon Community in Northern Ireland made 369 warm beds available in Northern Ireland, accommodating some 2,391 people. It is increasingly concerned about the high prevalence of mental health issues such as self-harm and suicide attempts among those experiencing homelessness. With mental health issues affecting one in five people in Northern Ireland, that homelessness charity wants to draw attention to mental health issues as both a cause and an effect of homelessness. We must do more in this place to offer and deliver mental health support—not simply to those in the street, but to those who are at risk of shortly finding themselves living in a sleeping bag in our city centre. Do I believe we have got it right? No. Do I believe that we have an opportunity to stop doing the same thing and do it differently? Yes. Do I believe that we must do this urgently? Yes, we must. It is incumbent on us to make changes to the level of housing and mental health needs that are found on our streets in every corner of the United Kingdom of Great Britain and Northern Ireland.

To you, Madam Deputy Speaker, and to Mr Speaker and the other Deputy Speakers, thank you for your kindness, your compassion and your help to Back Benchers. It is always good to speak in this House. I thank my family and my staff, and the good people of Strangford. It is truly the most beautiful constituency—I believe this with all my heart—in the whole of the United Kingdom of Great Britain and Northern Ireland. Come to Strangford for your holidays! I think no matter who you are, you will enjoy it, and I will be there to welcome you.

Madam Deputy Speaker, I wish you and your staff a happy recess. To everyone here who makes our lives much easier—to the Hansard staff who try to understand my Ulster Scots, to the security staff who give us such service, and to those in the Tea Room who look after me with my coffee every day—I say thank you very much.

[Madam Deputy Speaker (Dame Eleanor Laing)]

I thank the hon. Gentleman for his good wishes.

Just before I call the Front Benchers, it might be helpful for the House to know that, following the point of order raised earlier by the hon. Member for City of Durham (Dr Blackman-Woods) about the availability of copies of the national planning policy framework, I can tell the House that the framework has now been laid before House and copies are available in the Vote Office.

Taxation (Cross-border Trade) Bill

Baroness Laing of Elderslie Excerpts

3rd reading: House of Commons & Report stage: House of Commons
Monday 16th July 2018 Commons Chamber

[Anna Soubry (Broxtowe) (Con)]

I beg to move, That the clause be read a Second time.

[Madam Deputy Speaker (Dame Eleanor Laing)]

With this it will be convenient to discuss the following:

New clause 2—EU VAT area and pre-commencement requirements—

“(1) It shall be a negotiating objective of Her Majesty’s Government in negotiations on the matters specified in subsection (2) to maintain the United Kingdom’s participation in the EU VAT Area under the arrangements set out through the Union Customs Code and its delegated and implementing legislation.

(2) Those matters are—

(a) the United Kingdom’s withdrawal from the European Union, and

(b) a permanent agreement with the European Union for a period subsequent to the transitional period after the United Kingdom’s withdrawal from the European Union.

(3) It shall be the duty of the Secretary of State to lay a report before the House of Commons in accordance with either subsection (4) or subsection (5).

(4) A report under this subsection shall be to the effect that the negotiating objective specified in subsection (1) has been achieved.

(5) A report under this subsection shall be to the effect that the negotiating objective specified in subsection (1) has not been achieved.

(6) If a report is laid before the House of Commons in accordance with subsection (4), Part 3 of this Act shall cease to have effect on the day after that day.

(7) No regulations may be made for the commencement of provisions of Part 3 of this Act unless a report is laid before the House of Commons in accordance with subsection (5).”

This new clause establishes a negotiating objective to maintain the UK’s participation in the EU VAT Area and provides for Part 3 of the Act to expire if that objective is met.

New clause 3—Import tariffs under Part 1: restriction—

“(1) No power of the Treasury or of the Secretary of State to impose tariffs under or by virtue of the provisions specified in subsection (2) may be exercised in respect of goods originating from a country that is a Member State of the European Union.

(2) Those provisions are—

(a) section 8 (customs tariff),

(b) section 11 (quotas),

(c) section 13 (dumping of goods, etc),

(d) section 14 (agricultural goods), and

(e) section 15 (international disputes).”

This new clause prevents tariffs being imposed on goods originating from EU Member States.

New clause 4—Import tariffs under Part 1: pegging with EU tariffs—

“(1) In exercising the powers to impose or vary tariffs under or by virtue of the provisions of sections 8 to 15, it shall be the duty of the Treasury and the Secretary of State to secure that, so far as practicable, the level of those tariffs is the same as that imposed in respect of comparable goods imported into the European Union from third countries.

(2) For the purposes of this section—

(a) the level of tariffs imposed in respect of comparable goods imported into the European Union shall be determined with reference to EU customs duties (within the meaning of that term given by paragraph 1 of Schedule 7), and

(b) “third countries” means any country other than the United Kingdom that is not a member of the EU Customs Union.”

This new clause requires tariffs set by the UK to be pegged to EU tariffs.

New clause 5—Regulatory alignment: VAT and excise—

“(1) In exercising the powers under Parts 3 and 4 of this Act, it shall be the duty of the Treasury to secure that, so far as practicable, there is regulatory alignment in respect of VAT and excise with the European Union.

(2) For the purposes of this section, “regulatory alignment” includes, for example—

(a) the administration of VAT and excise duties on the basis of the same regulatory approach as that required in respect of EU Member States,

(b) the setting of import VAT with regard to comparable taxation within the European Union, and

(c) the establishment of a duty deferment scheme comparable to that in operation while the United Kingdom was a member of the European Union.”

This new clause requires regulatory alignment with regard to VAT and excise between new UK arrangements and those within the EU or as a member of the EU.

New clause 6—Pre-commencement impact assessment of leaving the EU Customs Union—

“No Minister of the Crown may appoint a day for the commencement of any provision of this Act until a Minister of the Crown has laid before the House of Commons an impact assessment of—

(a) disapplying the EU’s Common External Tariff, and

(b) any changes to duties, quotas or associated customs processes made as a consequence of the UK leaving the European Union.”

This new clause would require the Government to produce an impact assessment of any changes to existing cross-border taxation arrangements before any such changes are made.

New clause 7—Review of the impact of this Act on the UK economy—

“(1) Within six months of Royal Assent of this Act, the Chancellor of the Exchequer must publish and lay before both Houses of Parliament an assessment of the impact of the proposed customs regime to be implemented under this Act on—

(a) the economy of the United Kingdom,

(b) the different parts of the United Kingdom and different regions of England, and

(c) individual economic sectors.

(2) The assessment in subsection (1) must so far as practicable analyse the expected difference in outcomes between the proposed customs regime and continued participation in the EU Customs Union.

(3) In this section—

“parts of the United Kingdom” means—

(a) England,

(b) Scotland,

(c) Wales, and

(d) Northern Ireland;

“regions of England” has the same meaning as that used by the Office for National Statistics.”

This new clause requires the Treasury to publish an assessment on the economic impact of proposed customs regime and compare it to the economic impact of remaining in the EU Customs Union.

New clause 8—Review of the impact of this Act on the Northern Ireland—Ireland border—

“(1) Within six months of Royal Assent of this Act, the Chancellor of the Exchequer must publish and lay before each House of Parliament an assessment of the impact of the proposed customs regime to be implemented under this Act on Northern Ireland and the Republic of Ireland.

(2) The assessment in subsection (1) must so far as practicable analyse the expected difference in outcomes between the proposed customs regime and continued participation in the EU Customs Union.

(3) The assessment must consider—

(a) the impact of the proposed customs regime on businesses that operate in both Northern Ireland and the Republic of Ireland,

(b) what, if any, physical infrastructure will be required at the border crossings between Northern Ireland and the Republic of Ireland to enforce the proposed customs regime,

(c) if, and how, the proposed customs regime preserves the effects of the Belfast Agreement of 10 April 1998, and

(d) what, if any, rules of the EU Customs Union are included in the proposed customs regime for the purposes of—

(i) promoting cooperation between Northern Ireland and the Republic of Ireland,

(ii) supporting the economy of the entire island of Ireland, and

(iii) preserving the effects of the Belfast Agreement of 10 April 1998.”

This new clause requires the Treasury to assess the impact of the proposed customs regime on Northern Ireland and Ireland, especially on the all-island economy, border crossings, the Good Friday Agreement and future alignment with the EU Customs Union.

New clause 9—Parliamentary scrutiny of public notices—

“(1) Any provision made by a public notice under this Act is subject to annulment in pursuance of a resolution of the House of Commons.

(2) Section 5 of the Statutory Instruments Act 1946 applies to this section as if all references in that Act to a statutory instrument subject to annulment were a reference to a public notice.”

This new clause allows the House of Commons to annul provisions made by public notice under this Act.

New clause 10—Review of free zones—

“(1) The Treasury shall, within three months of the passing of this Act, carry out a review of the exercise and prospective exercise of the relevant powers relating to free zones.

(2) The review under this section shall in particular consider—

(a) the economic effects of previous designations under the relevant powers relating to free zones,

(b) the operation of free zones in other Member States of the European Union,

(c) the effects of the United Kingdom’s withdrawal from the European Union on the case for the designation of free zones (including the prospective effects of the storage procedure under Part 2 of Schedule 2 in relation to free zones), and

(d) the prospective designation of Teesport as a free zone.

(3) The Chancellor of the Exchequer shall lay a report of the review under this section before the House of Commons as soon as practicable after its completion.

(4) In this section “the relevant powers relating to free zones” means—

(a) the power of the Treasury to make an order designating any area in the United Kingdom as a special area for customs purposes under section 100A of CEMA 1979 (designation of free zones), and

(b) the powers of HMRC Commissioners under section 17 of the Value Added Tax Act 1994 (free zone regulations).”

This new clause requires a review to be undertaken of the past and possible future exercise of powers to designate free zones and related powers, including comparative information and an analysis of the impact on the case of withdrawal from the EU.

New clause 11—Preparedness for a customs union with the European Union—

“(1) It shall be one of the negotiating objectives of Her Majesty’s Government in negotiations on the matters specified in subsection (2) to create an agreement which allows the United Kingdom to secure tariff free access to the European Union including the potential to participate in a customs union with the European Union, following exit from the European Union.

(2) Those matters are—

(a) the United Kingdom’s withdrawal from the European Union, and

(b) a permanent agreement with the European Union for a period subsequent to the transitional period after the United Kingdom’s withdrawal from the European Union.

(3) It shall be the duty of the Secretary of State to lay a report before the House of Commons on the outcome of negotiations on each of the matters specified in subsection (2) in relation to the objective in subsection (1).

(4) A report under this section in relation to the matter specified in subsection (1)(a) shall include an account of—

(a) the extent to which the negotiating objective has been met,

(b) proposals for the commencement of provisions of Parts 1 and 2, and

(c) proposals for the modification of this Act in the exercise of powers under sections 31 or 54, or otherwise, in consequence of an agreement with the European Union.

(5) The provisions specified in section 55(1) come into force on the day after the day on which a report under subsection (4) is laid before the House of Commons.

(6) A report under this section in relation to the matter specified in subsection (1)(b) shall include an account of—

(a) the extent to which the negotiating objective has been met, and

(b) proposals for the modification of this Act in the exercise of powers under sections 31 or 54, or otherwise, in consequence of an agreement with the European Union.”

This new clause establishes a negotiating objective to secure an agreement which allows the United Kingdom to have tariff free access to the European Union including the potential to participate in a customs union with the European Union, following exit from the European Union, and makes associated provision about reporting and implementation and modification of the Bill as enacted.

New clause 12—Implementation of a customs union with the EU as a negotiating objective—

“(1) It shall be a negotiating objective of Her Majesty’s Government in negotiations on the matters specified in subsection (2) to secure the United Kingdom’s participation in a customs union with the European Union.

(2) Those matters are—

(a) the United Kingdom’s withdrawal from the European Union, and

(b) a permanent agreement with the European Union for a period subsequent to the transitional period after the United Kingdom’s withdrawal from the European Union.

(3) It shall be the duty of the Secretary of State to lay a report before the House of Commons in accordance with either subsection (4) or subsection (5).

(4) A report under this subsection shall be to the effect that the negotiating objective specified in subsection (1) has been achieved.

(5) A report under this subsection shall be to the effect that the negotiating objective specified in subsection (1) has not been achieved.

(6) If a report is laid before the House of Commons in accordance with subsection (4), Parts 1 and 2 of this Act shall cease to have effect on the day after that day.

(7) If a report is laid before the House of Commons in accordance with subsection (5), the provisions specified in section 55(1) come into force on the day after that day.

(8) No regulations may be made under section 55(2) for the purpose of appointing a day for the coming into force of paragraph 1 of Schedule 7 (replacement of EU customs duties) unless a report has been laid before the House of Commons in accordance with subsection (5).”

This new clause establishes a negotiating objective to secure the United Kingdom’s participation in a customs union with the European Union, provides for Parts 1 and 2 of the Act to expire if that objective is met and makes the ending of the retention of EU customs duties conditional upon a report stating that the objective has not been met.

New clause 13—Enhanced parliamentary procedure—

“(1) No regulations to which this section applies may be made except in accordance with the steps set out in this section.

(2) This section applies to—

(a) the first regulations to be made under—

(i) section 8 (the customs tariff);

(ii) section 9 (preferential rates under arrangements) in respect of any country or territory outside the United Kingdom; and

(iii) section 39 (charge to export duty);

(b) any other regulations to be made under section 8 the effect of which is an increase in the amount of import duty payable under the customs tariff in a standard case (within the meaning of that section);

(c) any other regulations under section 9 the effect of which is an increase in the amount of import duty applicable to any goods set by any regulations to which paragraph (a)(ii) applies;

(d) any other regulations under section 39 the effect of which is an increase in the amount of export duty payable;

(e) any regulations under—

(i) section 10(1) (preferential rates given unilaterally);

(ii) section 11(1) (quotes);

(iii) section 13(5) (dumping of goods, foreign subsidies and increases in imports);

(iv) section 14(1) (increases in imports or changes in price of agricultural goods); and

(v) section 15(1) (international disputes).

(3) The first step is that a Minister of the Crown must lay before the House of Commons—

(a) a draft of the regulations that it is proposed be made;

(b) in respect of regulations to be made under section 9 to which this section applies, a statement of the terms of the arrangements made with the government of the country or territory outside the United Kingdom;

(c) in respect of regulations to be made under section 10(1), a statement on the matters specified in subsection (4);

(d) in respect of regulations to be made under section 11(1), a statement on the matters specified in subsection (5);

(e) in respect of regulations to be made under section 14(1), a statement of the reasons for proposing to make the regulations;

(f) in respect of draft regulations to be under section 15(1)—

(i) a statement of the dispute or other issue that has arisen; and

(ii) an account of the reasons why the Secretary of State considers that the condition in section 15(1)(b) has been met.

(4) The matters referred to in subsection (3)(c) are—

(a) the proposed application and non-application of the scheme to each country listed in Parts 2 and 3 of Schedule 3;

(b) any proposed conditions for the application of the lower rates or nil rate; and

(c) any proposed provisions about the variation, suspension and withdrawal of the application of the lower rates or nil rate.

(5) The matters referred to in subsection (3)(d) are—

(a) in respect of any case where the condition in section 11(2)(a) is met, a statement of the terms of the arrangements made with the government of the country or territory outside the United Kingdom; and

(b) in respect of any case where the condition in section 11(2)(b) is met, a statement of the reasons why the Treasury consider it is appropriate for the goods concerned to be subject to a quota.

(6) The second step is that a Minister of the Crown must make a motion for a resolution in the House of Commons setting out, in respect of proposed regulations of which a draft has been laid in accordance with subsection (3)—

(a) in respect of draft regulations to be made under section 8 to which this section applies—

(i) the rate of import duty applicable to goods falling within a code given in regulations previously made under section 8 or in the draft of the regulations laid in accordance with subsection (3);

(ii) anything of a kind mentioned in section 8(3)(a) or (b) by reference to which the amount of any import duty applicable to any goods is proposed to be determined; and

(iii) the meaning of any relevant expression used in the motion.

(b) in respect of draft regulations to be made under section 9 to which this section applies, the rate of import duty applicable to goods, or any description of goods, originating from the country or territory.

(c) in respect of draft regulations to be made under section 11(1)—

(i) the amount of import duty proposed to be applicable to any goods that are or are proposed to be subject to a quota; and

(ii) the factors by reference to which a quota is to be determined.

(d) in respect of draft regulations to be made under section 10(1)—

(i) each country to which the proposed regulations apply;

(ii) the proposed conditions for the application of the lower rates or nil rate, and

(iii) the proposed provisions about the variation, suspension and withdrawal of the application of the lower rates or nil rate.

(e) in respect of draft regulations to be under section 13(5), the amount of import duty proposed to be applicable to any goods that are or are proposed to be subject to a quota.

(f) in respect of draft regulations to be made under section 14(1)—

(i) the proposed additional amount of import duty;

(ii) the proposed period for the purposes of section 14(1)(a); and

(iii) the proposed trigger price for the purposes of section 14(1)(b).

(g) in respect of draft regulations to be made under section 15(1), the proposed variation of import duty.

(h) in respect of draft regulations to be made under section 39 to which this section applies—

(i) the rate of export duty applicable to goods specified in the resolution;

(ii) any proposed export tariff (within the meaning given in section 39(3)(a)); and

(iii) any measure of quantity or size by reference to which it is proposed that the duty be charged.

(7) The third step is that the House of Commons passes a resolution arising from the motion made in the form specified in subsection (6) (whether in the form of that motion or as amended).

(8) The fourth step is that the regulations that may then be made must, in respect of any matters specified in the paragraph of subsection (6) that relate to the section under which the draft regulations are to be made, give effect to the terms of the resolution referred to in subsection (7).”

This new clause applies an enhanced parliamentary procedure to several of the provisions in the Bill, requiring that the House of Commons pass an amendable resolution authorising (i) the rate of import duty on particular goods; (ii) the key provisions of regulations that set quotas; (ii) the key provisions of regulations that lower import duties for eligible developing countries; (iii) the quota provisions of regulations to give effect to recommendations of the TRA; (iv) regulations setting additional import duty on agricultural goods; (v) regulations varying import duty as a result of an international dispute, and (vi) the rate of export duty on particular goods.

New clause 14—Additional regulations requiring the affirmative procedure—

“(1) No regulations to which this section applies may be made unless a draft has been laid before and approved by a resolution of the House of Commons.

(2) This section applies to regulations under—

(a) section 10(4)(a) (meaning of “arms and ammunition”);

(b) section 12 (tariff suspension);

(c) section 19 (reliefs);

(d) section 22 (authorized economic operators);

(e) section 30 (general provision for the purposes of import duty);

(f) section 42 (EU law relating to VAT);

(g) paragraph 2(1) of Schedule 3 (power to add or remove countries from lists in that Schedule);

(h) paragraph 1(3) of Schedule 4 (definitions and determinations in relation to goods being “dumped”);

(i) paragraph 5 of Schedule 4 (determination of certain matters relating to “injury” to a UK industry);

(j) paragraph 26(1) of Schedule 4 (provision for suspension of anti-dumping or anti-subsidy remedies);

(k) paragraph (1)(2)(c) of Schedule 5 (defining a “significant” increase);

(l) paragraph 2 of Schedule 5 (definitions relating to “serious injury” to a UK industry);

(m) paragraph 22(1) of Schedule 5 (provision for suspension of safeguarding remedies)

and regulations making provision on the matters in section 11(3)(c).”

This new clause applies the affirmative resolution procedure to a number of powers in the Bill.

New clause 16—Additional regulations requiring the consent of the Scottish Parliament—

“(1) No regulations to which this section applies may be made unless a draft has been given consent by the Scottish Parliament.

(2) This section applies to regulations under—

(a) section 10(4)(a) (meaning of “arms and ammunition”);

(b) section 12 (tariff suspension);

(c) section 19 (reliefs);

(d) section 22 (authorized economic operators);

(e) section 30 (general provision for the purposes of import duty);

(f) section 42 (EU law relating to VAT);

(g) paragraph 2(1) of Schedule 3 (power to add or remove countries from lists in that Schedule);

(h) paragraph 1(3) of Schedule 4 (definitions and determinations in relation to goods being “dumped”);

(i) paragraph 5 of Schedule 4 (determination of certain matters relating to “injury” to a UK industry);

(j) paragraph 26(1) of Schedule 4 (provision for suspension of anti-dumping or anti-subsidy remedies);

(k) paragraph 1(2)(c) of Schedule 5 (defining a “significant” increase);

(l) paragraph 2 of Schedule 5 (definitions relating to “serious injury” to a UK industry);

(m) paragraph 22(1) of Schedule 5 (provision for suspension of safeguarding remedies) and regulations making provision on the matters in section 11(3)(c).

(n) section 14 (Increases in imports or changes in price of agricultural goods).”

This new clause would require Scottish Parliament consent to implement a number of powers in the Bill.

New clause 18—Tariffs not to differ from the European Union until House of Commons authority given—

“(1) Unless and until the House of Commons has passed a resolution in the terms specified in subsection (3), subsection (2) shall apply.

(2) Unless and until the resolution referred to in subsection (1) is passed—

(a) in exercising the powers to impose or vary tariffs under or by virtue of the provisions of sections 8 to 15, it shall be the duty of the Treasury and the Secretary of State to secure that, so far as practicable, the level of those tariffs is the same as that imposed in respect of comparable goods imported into the European Union from third countries, and

(b) no power of the Treasury or of the Secretary of State to impose tariffs under or by virtue of the provisions specified in subsection (5) may be exercised in respect of goods originating from a country that is a Member State of the European Union.

(3) The form of the resolution referred to in subsection (1) is “That this House authorises Her Majesty’s Government to set tariffs that differ from those of the European Union”.

(4) After the House of Commons has passed a resolution in the terms specified in subsection (3), subsection (2) shall no longer apply.

(5) The provisions referred to in subsection (2)(b) are—

(a) section 8 (customs tariff),

(b) section 11 (quotas),

(c) section 13 (dumping of goods, etc),

(d) section 14 (agricultural goods), and

(e) section 15 (international disputes).

(6) For the purposes of this section—

(a) the level of tariffs imposed in respect of comparable goods imported into the European Union shall be determined with reference to EU customs duties (within the meaning of that term given by paragraph 1 of Schedule 7), and

(b) “third countries” means any country other than the United Kingdom that is not a member of the EU Customs Union.”

This new clause would require a meaningful vote before the UK Government could introduce tariffs different to those of the EU.

New clause 20—Application to Scotland of arrangements for Northern Ireland—

“(1) No power of the Treasury or of the Secretary of State exercisable under the provisions specified in subsection (2) shall make customs arrangements in respect to goods that originated from a country that is a Member State of the European Union entering Northern Ireland unless one or both of the conditions in subsection (3) is met.

(2) Those provisions are—

(a) section 8 (customs tariff),

(b) section 11 (quotas),

(c) section 13 (dumping of goods, etc),

(d) section 14 (agricultural goods), and

(e) section 15 (international disputes).

(3) The conditions are that—

(a) the customs arrangements that apply to Northern Ireland also apply to Scotland, or

(b) the Scottish Ministers consent to the arrangements being made.”

This new clause prevents Northern Ireland being given a special status not available to Scotland, subject to approval by Scottish Ministers.

New clause 22—Review of the impact of this Act on the Northern Ireland—Ireland border (No. 2)—

“(1) Within six months of Royal Assent of this Act, the Chancellor of the Exchequer must publish and lay before each House of Parliament an assessment of the impact on—

(a) Northern Ireland, and

(b) the Republic of Ireland,

of the proposed customs regime to be implemented under this Act.

(2) The assessment in subsection (1) must so far as practicable analyse the expected difference in outcomes between the proposed customs regime and continued participation in the EU Customs Union.

(3) The assessment must consider—

(a) the impact of the proposed customs regime on businesses that operate in both Northern Ireland and the Republic of Ireland,

(b) what, if any, physical infrastructure will be required at the border crossings between Northern Ireland and the Republic of Ireland to enforce the proposed customs regime,

(c) if, and how, the proposed customs regime preserves the effects of the Belfast Agreement of 10 April 1998, and

(d) what, if any, rules of the EU Customs Union are included in the proposed customs regime for the purposes of—

(i) promoting cooperation between Northern Ireland and the Republic of Ireland,

(ii) supporting the economy of the entire island of Ireland, and

(iii) preserving the effects of the Belfast Agreement of 10 April 1998.”

This new clause requires the Treasury to assess the impact of the proposed customs regime on Northern Ireland and Ireland, especially on the all-island economy, border crossings, the Good Friday Agreement and future alignment with the EU Customs Union.

New clause 23—Additional regulations requiring the consent of the Scottish Ministers—

“(1) No regulations to which this section applies may be made unless a draft has been given consent by the Scottish Ministers.

(2) This section applies to regulations under—

(a) section 10(4)(a) (meaning of “arms and ammunition”);

(b) section 12 (tariff suspension);

(c) section 19 (reliefs);

(d) section 22 (authorized economic operators);

(e) section 30 (general provision for the purposes of import duty);

(f) section 42 (EU law relating to VAT);

(g) paragraph 2(1) of Schedule 3 (power to add or remove countries from lists in that Schedule);

(h) paragraph 1(3) of Schedule 4 (definitions and determinations in relation to goods being “dumped”);

(i) paragraph 5 of Schedule 4 (determination of certain matters relating to “injury” to a UK industry);

(j) paragraph 26(1) of Schedule 4 (provision for suspension of anti-dumping or anti-subsidy remedies);

(k) paragraph 1(2)(c) of Schedule 5 (defining a “significant” increase);

(l) paragraph 2 of Schedule 5 (definitions relating to “serious injury” to a UK industry);

(m) paragraph 22(1) of Schedule 5 (provision for suspension of safeguarding remedies) and regulations making provision on the matters in section 11(3)(c);

(n) section 14 (increases in imports or changes in price of agricultural goods).”

This new clause would require Scottish Government approval to implement a number of powers in the Bill.

New clause 25—Review of the impact of this Act on the Scottish economy—

“(1) Within six months of Royal Assent of this Act, the Chancellor of the Exchequer must publish and lay before each House of Parliament an assessment of the impact of the proposed customs regime to be implemented under this Act on the Scottish economy.

(2) The assessment in subsection (1) must so far as practicable analyse the expected difference in outcomes between the proposed customs regime and continued participation in the EU Customs Union.

(3) The assessment must consider—

(a) the impact of the proposed customs regime on businesses that operate in Scotland,

(b) the impact on public finances in Scotland.”

This new clause requires the Treasury to assess the impact of the proposed customs regime on Scotland.

New clause 26—Import tariffs under Part 1: making tariffs on the EU less or equal to those on third countries—

“(1) In exercising the powers to impose or vary rates of import duty under or by virtue of the provisions of sections 8 to 15, it shall be the duty of the Treasury and the Secretary of State to secure that, so far as practicable, the level of those rates of import duty in respect of goods imported from the European Union is no greater than those imposed on third countries.

(2) For the purposes of this section “third countries” means any country other than the United Kingdom that is not a member of the EU Customs Union.”

This new clause requires tariffs set by the UK on EU goods to be no greater than those imposed on any third countries.

New clause 27—Import tariffs under Part 1: preventing tariffs on goods from third countries being lower than those on comparable goods from the European Union—

“(1) In exercising the powers to impose or vary rates of import duty under or by virtue of the provisions of sections 8 to 15, it shall be the duty of the Treasury and the Secretary of State to secure that, so far as practicable, rates of import duty are applied in respect of goods imported from third countries are not set at a lower rate than the rate of import duty set by the European Union in respect of the same goods and countries.

(2) This section does not apply to—

(a) eligible developing countries, or

(b) least developed countries.

(3) For the purposes of this section—

(a) “third countries” means any country other than the United Kingdom that is not a member of the EU Customs Union;

(b) “eligible developing countries” and “least developed countries” means those countries defined as such in Schedule 3.”

This new clause would prevent tariffs on goods from third countries being lower than those on comparable goods from the European Union.

New clause 28—Import tariffs under Part 1: preventing tariffs on third countries which may cause a dispute with the EU—

“(1) In exercising the powers to impose or vary rates of import duty under or by virtue of the provisions of sections 8 to 15, it shall be the duty of the Treasury and the Secretary of State to secure that, so far as practicable, rates of import duty are not applied in respect of goods imported from third countries which may jeopardise customs arrangements with the European Union or cause any dispute with the European Union.

(2) For the purposes of this section ‘third countries’ means any country other than the United Kingdom that is not a member of the EU Customs Union.”

This new clause would prevent a UK Government from entering into customs arrangements with third countries which would jeopardise customs arrangements with the European Union or cause any dispute with the European Union.

New clause 29—Import tariffs under Part 1: pegging with EU tariffs—

“(1) In exercising the powers to impose or vary rates of import duty under or by virtue of the provisions of sections 8 to 15, it shall be the duty of the Treasury and the Secretary of State to secure that, so far as practicable, rates of import duty are the same as those imposed in respect of comparable goods imported into the European Union from third countries.

(2) For the purposes of this section—

(a) the rates of import duty imposed in respect of comparable goods imported into the European Union shall be determined with reference to EU customs duties (within the meaning of that term given by paragraph 1 of Schedule 7), and

(b) ‘third countries’ means any country other than the United Kingdom that is not a member of the EU Customs Union.”

This new clause requires tariffs set by the UK to be pegged to EU tariffs.

New clause 30—Super-affirmative resolution procedure—

“(1) For the purposes of this Act, the ‘super-affirmative resolution procedure’ in relation to the making of regulations to which this section applies is as follows.

(2) If a Minister considers it necessary to proceed with the making of regulations to which this section applies, the Minister shall lay before the House of Commons—

(a) draft regulations,

(b) an explanatory document under subsection (3), and

(c) a declaration under subsection (4).

(3) The explanatory document must—

(a) introduce and explain any amendments made to retained EU law by each proposed regulation, and

(b) set out the reason why each such amendment is necessary (or, in the case where the Minister is unable to make a statement of necessity under subsection (4)(a), the reason why each such amendment is nevertheless considered appropriate).

(4) The declaration under subsection (2)(c) must either—

(a) state that, in the Minister’s view, the provisions of the draft regulations do not exceed what is necessary to prevent, remedy or mitigate any deficiency in retained EU law arising from the withdrawal of the United Kingdom from the EU (a “statement of necessity”), or

(b) include a statement to the effect that although the Minister is unable to make a statement of necessity the Government nevertheless proposes to exercise the power to make the regulations in the form of the draft.

(5) Subject as follows, if after the expiry of the 21-day period a committee of the House of Commons appointed to consider draft regulations under this section has not reported to the House of Commons a resolution in respect of the draft regulations laid under section 32(2A) or 42(6), the Minister may proceed to make a statutory instrument in the form of the draft regulations.

(6) A statutory instrument containing regulations under subsection (5) shall be subject to annulment in pursuance of a resolution of the House of Commons.

(7) The procedure in subsection (8) to (15) shall apply to the proposal for the draft regulations instead of the procedure in subsection (5) if—

(a) the House of Commons so resolves within the 21-day period,

(b) the committee appointed to consider draft regulations under this section so recommends within the 21-day period and the House of Commons does not by resolution reject the recommendation within that period, or

(c) the draft regulations contain provision to—

(i) establish a public authority in the United Kingdom,

(ii) provide for any function of an EU entity or public authority in a member State to be exercisable instead by a public authority in the United Kingdom established by regulations under sections 42, 43 or schedule 8,

(iii) provides for any function of an EU entity or public authority in a member State of making an instrument of a legislative character to be exercisable instead by a public authority in the United Kingdom,

(iv) imposes, or otherwise relates to, a fee in respect of a function exercisable by a public authority in the United Kingdom,

(v) creates, or widens the scope of, a criminal offence, or

(vi) creates or amends a power to legislate.

(8) The Minister must have regard to—

(a) any representations,

(b) any resolution of the House of Commons, and

(c) any recommendations of a committee of the House of Commons charged with reporting on the draft regulations, made during the 60-day period with regard to the draft regulations.

(9) If, after the expiry of the 60-day period, the Minister wishes to make regulations in the terms of the draft, the Minister must lay before the House of Commons a statement—

(a) stating whether any representations were made under subsection (8)(a), and

(b) if any representations were so made, giving details of them.

(10) The Minister may after the laying of such a statement make regulations in the terms of the draft if it is approved by a resolution of the House of Commons.

(11) However, a committee of the House of Commons charged with reporting on the draft regulations may, at any time after the laying of a statement under subsection (9) and before the draft regulations are approved by that House under subsection (10), recommend under this subsection that no further proceedings be taken in relation to the draft regulations.

(12) Where a recommendation is made by a committee of the House of Commons under subsection (11) in relation to draft regulations, no proceedings may be taken in relation to the draft regulations in the House of Commons under subsection (10) unless the recommendation is, in the same Session, rejected by resolution of the House of Commons.

(13) If, after the expiry of the 60-day period, the Minister wishes to make regulations consisting of a version of the draft regulations with material changes, the Minister must lay before Parliament—

(a) revised draft regulations, and

(b) a statement giving details of—

(i) any representations made under subsection (8)(a); and

(ii) the revisions proposed.

(14) The Minister may after laying revised draft regulations and a statement under subsection (9) make regulations in the terms of the revised draft if it is approved by a resolution of the House of Commons.

(15) However, a committee of the House of Commons charged with reporting on the revised draft regulations may, at any time after the revised draft regulations are laid under subsection (12) and before it is approved by the House of Commons under subsection (13), recommend under this subsection that no further proceedings be taken in relation to the revised draft regulations.

(16) Where a recommendation is made by a committee of the House of Commons under subsection (14) in relation to revised draft regulations, no proceedings may be taken in relation to the revised draft regulations in the House of Commons under subsection (13) unless the recommendation is, in the same Session, rejected by resolution of the House of Commons.

(17) In this section, references to the ‘21-day’ and ‘60-day’ periods in relation to any draft regulations are to the periods of 21 and 60 days beginning with the day on which the draft regulations were laid before Parliament.”

This new clause applies an amended version of the super-affirmative resolution procedure to certain powers to make regulations under Schedules 4 and 5, and Clause 42.

New clause 31—VAT deferral scheme—

“(1) This section applies if it appears to the Secretary of State that the United Kingdom will cease to be a member of the European Union taxation and customs union.

(2) The Secretary of State must by regulations introduce a domestic deferral scheme for UK importers.

(3) In designing a scheme under subsection (2), the Secretary of State must consult with whichever relevant stakeholders deemed by the Secretary of State to be appropriate.

(4) Regulations under subsection (2) may be made only if a draft of the regulations has been laid before, and approved by resolution of, the House of Commons.”

This new clause ensures that in the event that the UK is no longer a member of the EU VAT area, the Secretary of State must by draft affirmative regulation introduce a VAT deferral scheme.

New clause 32—Rules of origin—

“(1) Where the exigencies of trade so require, a document proving origin may be issued in the UK in accordance with the rules of origin in force in the country or territory of destination or any other method identifying the country where the goods were wholly obtained or underwent their last substantial transformation. The Secretary of State may by regulations specify—

(a) the bodies that certificate origin for the purposes of a certificate under subsection (1),

(b) the specifications of the certificate, and

(c) any other relevant factor.”

This new clause would allow a document proving origin to be issued in the UK and would allow the Secretary of State to make regulations specifying the bodies that can issue a certificate and the specifications of a certificate as well as other relevant factors.

New clause 33—Additional regulations requiring the affirmative procedure (No. 2)—

“(1) No regulations to which this section applies may be made unless a draft has been laid before and approved by a resolution of the House of Commons.

(2) This section applies to regulations under—

(a) section 8(1) (the customs tariff);

(b) section 14(1) (agricultural goods);

(c) section 19(1) (reliefs);

(d) section 22(1) (authorised economic operators);

(e) section 30 (general provision for the purposes of import duty);

(f) section 39(1) (export duties);

(g) section 42(5) (exclusion from principal VAT directive);

(h) section 47(2) (exclusion from or modification of EU law relating to excise duty).”

This new clause applies the affirmative resolution procedure to a number of powers in the Bill.

New clause 34—Exclusion from tariffs for land border—

“Upon the United Kingdom’s withdrawal from the European Union, the United Kingdom shall not charge any customs duty or impose any quotas on goods entering the United Kingdom across the land border between the Republic of Ireland and the United Kingdom.”

New clause 35—Exclusion from tariffs for goods imported from the Republic of Ireland—

“Part 1 of this Act shall not apply to the import of any good into the United Kingdom from the Republic of Ireland.”

New clause 36—Prohibition on collection of certain taxes or duties on behalf of territory without reciprocity—

“(1) Subject to subsection (2), it shall be unlawful for HMRC to account for any duty of customs or VAT or excise duty collected by HMRC to the Government of a country or territory outside the United Kingdom.

(2) Subsection (1) shall not apply if the Treasury declare by Order that arrangements have been entered into by Her Majesty’s Government and that government under which that government will account to HMRC for those duties and taxes collected in that country on a reciprocal basis.”

New clause 37—Single United Kingdom customs territory—

“(1) It shall be unlawful for Her Majesty‘s Government to enter into arrangements under which Northern Ireland forms part of a separate customs territory to Great Britain.

(2) For the purposes of this section “customs territory” shall have the same meaning as in the General Agreement on Tariffs and Trade, 1947, as amended.”

Amendment 26, in clause 2, page 2, line 3, at end insert

“or goods coming from the EEA”.

This amendment seeks to remove the Bill’s provisions to grant the UK Government the ability to impose customs on EEA goods.

Amendment 68, in clause 2, page 2, line 3, at end insert

“or goods entering the United Kingdom across the land border between the Republic of Ireland and the United Kingdom”.

Amendment 69, in clause 2, page 2, line 3, at end insert

“or goods imported into the United Kingdom from the Republic of Ireland.”

Government amendment 74.

Amendment 71, in clause 8, page 6, line 6, at end insert—

“(e) the interests of producers in the United Kingdom,

(f) the desirability of maintaining United Kingdom standards of animal welfare, food safety and environmental protection.”

This amendment would require the Treasury, when considering the rate of import duty that ought to apply to any goods, to have regard to the interests of UK producers (e.g. farmers) and to the desirability of ensuring that UK standards of animal welfare, food safety and environmental protection are not undermined by imports produced to lower standards.

Amendment 119, in clause 8, page 6, line 6, at end insert—

“(e) the impacts on sustainable development.”

This amendment requires the Treasury to have regard to Government obligations to sustainable development in considering the rate of import duty.

Government amendment 84.

Amendment 21, in clause 13, page 9, line 18, at end insert—

“(4A) Subsection (4B) applies where the TRA or the Secretary of State is considering whether the application of a remedy, or the acceptance of a recommendation to do so—

(a) is in the public interest, or

(b) meets either of the economic interest tests described in paragraph 25 of Schedule 4 or paragraph 21 of Schedule 5.

(4B) In making a consideration to which this subsection applies, notwithstanding the provisions of Schedules 4 and 5, the TRA or the Secretary of State must give special consideration to the need to eliminate the trade distorting effect of injurious dumping and to restore effective competition, and must presume the application of a remedy or the acceptance of a recommendation to do so to be in the public interest and to have met the economic interest test unless this special consideration is significantly outweighed.”

This amendment ensures that there is a presumption that if dumping is found, a remedial action will be taken.

Amendment 54, in clause 15, page 10, line 18, at end insert—

“(3) The Secretary of State must lay before the House of Commons an annual report on the exercise of the powers under this section including information on—

(a) the relevant international law authorising the exercise of the powers in each case, and

(b) the matters in dispute or issues arising in each case.”

This amendment requires the Government to report on the circumstances of, and international law basis for, each variation of tariffs as a result of a trade dispute.

Amendment 55, in clause 22, page 14, line 36, at end insert—

“(4) Within three months of the passing of this Act, the Chancellor of the Exchequer must lay before the House of Commons a report on the proposed exercise of the power of the HMRC Commissioners to make regulations under subsection (1), including in particular—

(a) the proposed criteria to be applied in determining whether or not any person should be an authorised economic operator,

(b) an assessment of the structure of the authorised economic operator system in Germany, Austria and such other countries as the Chancellor of the Exchequer considers relevant,

(c) the proposed differences between the structure that is proposed to be established by the first exercise of the power to make regulations under subsection (1) and each of those structures described in accordance with paragraph (b),

(d) the level of proposed resources to be allocated by the HMRC Commissioners for the authorisation of new authorised economic operators, and

(e) the target timetable for the authorisation of—

(i) new authorised economic operators in each class, and

(ii) authorised economic operator certification renewals in each class.”

This amendment requires the Government to report on the proposed operation of the powers of the HMRC under Clause 22, including comparative information.

Amendment 33, in clause 25, page 17, line 2, leave out “Data Protection Act 1998” and insert “data protection legislation”.

This amendment and Amendment 34 seeks to provide that the powers of disclosure cannot be exercised in breach of the updated data protection framework to be enshrined in the Data Protection Act 2018.

Amendment 34, in clause 25, page 17, line 4, at end insert—

“(8) In this section, “the data protection legislation” has the same meaning as in the Data Protection Act 2018.”

Amendment 70, page 18, line 11, leave out clause 31.

Amendment 72, in clause 31, page 18, line 34, at end insert—

“(4A) In the case of a customs union between the United Kingdom and the European Union, Her Majesty may not make a declaration by Order In Council under subsection (4) unless the arrangements have been approved by an Act of Parliament.”

This amendment provides that the delegated powers under this clause may not be exercised until a proposed customs union with the European Union has been approved by a separate Act of Parliament.

Amendment 8, page 18, line 38, at beginning insert “subject to subsection (8)”.

This amendment paves the way for Amendment 9.

Amendment 9, page 19, line 10, at end insert—

“(8) When the power under subsection (4) has been exercised in respect of a customs union between the United Kingdom and the European Union, the powers in subsections (4) and (5) may not be exercised so as to—

(a) provide that that customs union shall cease to have effect, or

(b) modify or disapply provision made by or under any other Act in a way that provides that that customs union shall cease to have effect.”

This amendment would prevent the delegated powers under Clause 31 being used to end a customs union once the transition period has finished. It provides that the delegated powers under Clause 31, once exercised in relation to a customs union with the EU, cannot be exercised to provide for departure from such a union.

Amendment 56, in clause 32, page 19, line 14, leave out subsections (2) to (4).

This amendment is consequential on NC33.

Government amendment 75.

Amendment 35, in clause 32, page 19, line 18, at end insert—

“(c) regulations under paragraph 4(2), 9(3) or 14(4) of Schedule 4.”

This amendment provides for regulations made under certain provisions of Schedule 4 (regarding dumping of goods or foreign subsidies causing injury to UK industry) to be subject to the made affirmative procedure rather than the negative procedure.

Amendment 36, page 19, line 18, at end insert—

“(c) regulations under paragraph 1(2), 3(2), 4(2) or 5 of Schedule 5.”

This amendment provides for regulations made under certain provisions of Schedule 5 (regarding an increase in imports causing serious injury to UK producers) to be subject to the made affirmative procedure rather than the negative procedure.

Government amendment 76.

Amendment 37, page 19, line 21, at end insert—

“(2A) Section (Super-affirmative resolution procedure) applies to regulations under paragraph 1(3), 3(5), 5(2), or 6(2) of Schedule 4.”

This amendment provides for regulations made under certain provisions of Schedule 4 (regarding dumping of goods or foreign subsidies causing injury to UK industry) to be subject to the superaffirmative resolution procedure, as defined in NC12.

Amendment 38, page 19, line 21, at end insert—

“(2A) Section (Super-affirmative resolution procedure) applies to regulations under paragraph 2(2) or 2(3) of Schedule 5.”

This amendment provides for regulations made under certain provisions of Schedule 5 (regarding an increase in imports causing serious injury to UK producers) to be subject to the superaffirmative resolution procedure, as defined in NC12.

Amendment 57, page 19, line 32, leave out “subsection (2)” and insert

“section (Additional regulations requiring the affirmative procedure (Amendment 2))”.

This amendment is consequential on NC33.

Amendment 39, page 19, line 32, after “(2)” insert “or (2A)”.

This amendment is consequential to Amendment 38.

Amendment 40, page 27, line 5, after second “to”, insert “number”.

This amendment clarifies that goods may be defined for the purposes of the export tariff simply by reference to their number.

Government amendment 77.

Amendment 41, in clause 39, page 27, line 12, at end insert—

“(aa) the interests of manufacturers in the United Kingdom,”.

This amendment requires the Treasury to have regard to the interests of manufacturers in considering the rate of export duty.

Amendment 42, page 27, line 17, at end insert “and

(e) the public interest.”

Amendment 120, page 27, line 17, at end insert “and

(e) the impacts on sustainable development.”

This amendment requires the Treasury to have regard to Government obligations towards sustainable development in considering the rate of export duty.

Amendment 58, in clause 40, page 27, line 35, leave out subsections (2) to (4).

This amendment is consequential on NC33.

Amendment 59, page 28, line 7, leave out “subsection (2)” and insert

“section (Additional regulations requiring the affirmative procedure (Amendment 2))”.

This amendment is consequential on NC33.

Amendment 43, in clause 42, page 29, line 23, leave out subsection (1).

This amendment would be to remove from the Bill the provision that retained EU law on VAT should not have effect, despite forming part of UK law as a result of Clause 3 of the European.

Amendment 44, page 29, line 44, leave out from “regulation” to end of line 45.

The effect of this amendment would be to ensure that the UK Government does not exclude aspects of the EU’s principal VAT Directive that remain relevant by delegated legislation.

Government amendment 78.

Amendment 45, page 30, line 1, leave out subsection (6) and insert—

“(6) Section (Super-affirmative resolution procedure) applies to regulations made under this section.”

This amendment applies the super-affirmative resolution procedure, described in NC12, to regulations made under this section.

Amendment 60, page 30, line 1, leave out subsection (6).

This amendment is consequential on NC33.

Government amendment 79.

Amendment 62, page 30, line 12, at end insert—

“(9) This section shall, subject to subsection (10), cease to have effect at the end of the period of three years beginning with the day on which this Act is passed.

(10) The Treasury may by regulations provide that this section shall continue in force for an additional period of up to three years from the end of the period specified in subsection (9).

(11) The power to make regulations under subsection (10) may only be exercised once.

(12) No regulations may be made under subsection (10) unless a draft has been laid before and approved by a resolution of the House of Commons.”

This amendment sunsets the provisions of Clause 42.

Amendment 63, in clause 45, page 31, line 25, at end insert—

“(5) This section shall, subject to subsection (6), cease to have effect at the end of the period of three years beginning with the day on which this Act is passed.

(6) The Treasury may by regulations provide that this section shall continue in force for an additional period of up to three years from the end of the period specified in subsection (5).

(7) The power to make regulations under subsection (7) may only be exercised once.

(8) No regulations may be made under subsection (7) unless a draft has been laid before and approved by a resolution of the House of Commons.”

This amendment sunsets the provisions of Clause 45.

Government amendment 80.

Amendment 64, in clause 47, page 33, line 7, at end insert—

“(5) This section shall, subject to subsection (6), cease to have effect at the end of the period of three years beginning with the day on which this Act is passed.

(6) The Treasury may by regulations provide that this section shall continue in force for an additional period of up to three years from the end of the period specified in subsection (5).

(7) The power to make regulations under subsection (7) may only be exercised once.

(8) No regulations may be made under subsection (7) unless a draft has been laid before and approved by a resolution of the House of Commons.”

This amendment sunsets the provisions of Clause 47.

Government amendment 81.

Amendment 22, in clause 48, page 33, line 29, at end insert—

“(5A) No regulations may be made under section 47 unless a draft has been laid before, and approved by a resolution of, the House of Commons.”

Government amendment 23.

Amendment 61, page 33, line 31, leave out “applies” and insert

“or section (Additional regulations requiring the affirmative procedure (Amendment 2)) apply”.

This amendment is consequential on NC33.

Amendment 46, in clause 51, page 34, line 39, leave out second “appropriate” and insert “necessary”.

This amendment provides that the power to make regulations about VAT, customs duty and excise duty in consequence of UK withdrawal from the EU is only exercised when it is necessary to do so.

Government amendment 82.

Amendment 10, page 35, line 1, leave out paragraph (a).

This amendment prevents regulations under Clause 51 from making any provision as might be made by an Act of Parliament.

Amendment 67, page 35, line 2, after “Act”, insert

“other than provision creating a delegated power”.

This amendment removes the power for regulations made under Clause 51 to create further delegated powers (tertiary legislation).

Amendment 47, page 35, line 4, at end insert—

“(c) may not be made after 29 March 2021.

‘(2A) The Secretary of State may by regulations amend the date in paragraph (1)(c) to ensure that the day specified is the day that any transition period related to the United Kingdom’s withdrawal from the European Union comes to an end.

(2B) A statutory instrument containing regulations under subsection (2A) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, each House of Parliament.”

This amendment inserts a sunset provision that disallows any regulations to be made under Clause 51 after 29 March 2021, while also allowing the Secretary of State to alter that date, by regulations subject to the affirmative procedure, in the event that this is not the date on which any transition period following the United Kingdom’s withdrawal from the European Union comes to an end.

Amendment 48, page 35, line 10, after “section” insert

“, apart from regulations under subsection (2A),”.

This amendment is consequential to Amendment 47.

Amendment 49, page 35, line 25, after “apply” insert

“, apart from regulations under subsection (2A),”.

This amendment is consequential to Amendment 47.

Amendment 65, page 35, line 38, at end insert—

“(10) This section shall, subject to subsection (11), cease to have effect at the end of the period of three years beginning with the day on which this Act is passed.

(11) The Treasury may by regulations provide that this section shall continue in force for an additional period of up to three years from the end of the period specified in subsection (10).

(12) The power to make regulations under subsection (11) may only be exercised once.

(13) No regulations may be made under subsection (11) unless a draft has been laid before and approved by a resolution of the House of Commons.”

This amendment sunsets the provisions of Clause 51.

Amendment 50, in clause 54, page 37, line 5, leave out second “appropriate” and insert “necessary”.

This amendment ensures that regulations making consequential and transitional provision may only be made when necessary.

Amendment 51, page 37, line 14, leave out “appropriate” and insert “necessary”.

This amendment ensures that regulations making consequential and transitional provision may only be made when necessary.

Amendment 2, in clause 55, in clause 55, page 38, line 15, leave out from “force” to end of line 16 and insert

“in accordance with the provisions of section (EU Customs Union and pre-commencement requirements) (7).”

This amendment is consequential on NC1.

Amendment 13, page 38, line 15, leave out from “force” to end of line 16 and insert

“in accordance with the provisions of section (Preparedness for a customs union with the European Union) (5)”.

This amendment is consequential on NC11.

Amendment 20, page 38, line 15, leave out from “force” to end of line 16 and insert

“in accordance with the provisions of section (Implementation of a customs union with the EU as a negotiating objective) (7)”.

This amendment is consequential on NC12.

Amendment 5, page 38, line 17, leave out paragraphs (a) to (d) and insert—

“(a) section (Pre-commencement impact assessment of leaving the EU Customs Union), and”.

This amendment is consequential on NC6.

Amendment 52, page 38, line 17, after “(2)”, insert “and (2A)”.

This amendment paves the way for Amendment 53.

Amendment 6, page 38, line 24, leave out subsection (2).

This amendment is consequential on NC6.

Amendment 3, page 38, line 32, at end insert—

“(2A) No regulations may be made for the purpose of appointing a day for the coming into force of paragraph 1 of Schedule 7 (replacement of EU customs duties) unless a draft has been laid before, and approved by a resolution of, the House of Commons.”

This amendment requires regulations commencing paragraph 1 of Schedule 7 to be subject to the affirmative procedure.

Amendment 4, page 38, line 32, at end insert—

“(2A) No regulations may be made for the purpose of appointing a day for the coming into force of any provision in Part 3 (amending or superseding EU law relating to VAT) unless a draft has been laid before, and approved by a resolution of, the House of Commons.”

This amendment requires regulations commencing provisions in Part 3 to be subject to the affirmative procedure.

Amendment 28, page 38, line 32, at end insert—

“(2A) Regulations under subsection (2) may not be made until the Secretary of State has consulted with the Scottish Ministers on the effect of deviating from EU levels of import duties in relation to—

(a) preferential rates,

(b) dumping of goods and foreign subsidies,

(c) international disputes,

(d) replacement of EU trade duties.”

This amendment would require the UK Government to consult Scottish Ministers before deviating from EU levels of import duties in relation to (a) preferential rates (b) dumping of goods and foreign subsidies (c) international disputes (d) replacement of EU trade duties.

Amendment 29, page 38, line 32, at end insert—

“(2A) The following provisions come into force on such day as the Secretary of State may be regulations under this section appoint—

(a) section 41 (abolition of acquisition VAT and extension of import VAT),

(b) section 42 (EU law related to VAT), and

(c) section 43 and Schedule 8 (VAT amendment connected with withdrawal from EU).

(2B) Regulations under subsection (2A) may not be made until the Secretary of State has consulted with the Scottish Ministers on—

(a) the effect of leaving the EU VAT area on the lawful importation of goods into the United Kingdom from the European Union, and

(b) the effect of abolishing acquisition VAT and extending import VAT on the lawful importation of goods into the United Kingdom from the European Union.”

This amendment would require the UK Government to consult with Scottish Ministers before leaving the EU VAT Area before any system of upfront import VAT could be applied.

Amendment 31, page 38, line 32, at end insert—

“(2A) Regulations under subsection (2) may not be made until the Secretary of State has laid before the House of Commons an impact assessment that considers the effect on Scotland of deviating from EU levels of import duties in relation to

(a) preferential rates

(b) dumping of goods and foreign subsidies

(c) international disputes

(d) replacement of EU trade duties.”

This amendment would require the UK Government to make a Scottish impact assessment on the effects of deviating from EU levels of import duties in relation to (a) preferential rates (b) dumping of goods and foreign subsidies (c) international disputes (d) replacement of EU trade duties.

Amendment 53, page 38, line 32, at end insert—

“(2A) The following provisions come into force on such day as the Secretary of State may be regulations under this section appoint—

(a) section 41 (abolition of acquisition VAT and extension of import VAT),

(b) section 42 (EU law related to VAT), and

(c) section 43 and Schedule 8 (VAT amendment connected with withdrawal from EU).

(2B) Regulations under subsection (2A) may not be made until the Secretary of State has laid before the House of Commons an impact assessment that considers—

(a) the effect of leaving the EU VAT area on the lawful importation of goods into the United Kingdom from the European Union, and

(b) the effect of abolishing acquisition VAT and extending import VAT on the lawful importation of goods into the United Kingdom from the European Union.”

This amendment would require the UK Government to make an impact assessment on the effects of leaving the EU VAT Area before any system of upfront import VAT could be applied to goods lawfully being imported into the UK from the European Union under EU Law.

Amendment 7, page 38, line 34, at end insert—

“(3A) Subsection (3) is subject to section (Pre-commencement impact assessment of leaving the EU Customs Union).”

This amendment is consequential on NC6.

Amendment 15, in schedule 4, page 58, line 2, after “consumption”, insert “by independent customers”.

This amendment requires the comparable price for the purposes of determining the normal value to be assessed with respect to consumption by independent customers.

Amendment 16, page 58, line 4, at end insert

“sub-paragraphs (2A) to (2L) and with”.

This amendment paves the way for Amendment 17.

Amendment 17, page 58, line 6, at end insert—

“(2A) For the purposes of sub-paragraph (2) the following shall apply.

(2B) Where the exporter in the exporting country does not produce or does not sell the like goods, the normal value may be established on the basis of prices of other sellers or producers.

(2C) Prices between parties which appear to be associated or to have a compensatory arrangement with each other shall not be considered to be in the ordinary course of trade and shall not be used to establish the normal value unless it is determined that they are unaffected by the relationship.

(2D) Sales of the like goods intended for consumption in the exporting foreign country or territory shall normally be used to determine the normal value if such sales volume constitutes 5% or more of the sales volume exported to the United Kingdom, but a lower volume of sales may be used when, for example, the prices charged are considered representative for the market concerned.

(2E) When there are no or insufficient sales of the like goods in the ordinary course of trade, or where, because of the particular market situation, such sales do not permit a proper comparison, the normal value shall be calculated on the basis of—

(a) the cost of production in the country of origin plus a reasonable amount for selling, general and administrative costs and for profits, or

(b) the export prices, in the ordinary course of trade, to an appropriate third country, provided that those prices are representative.

(2F) Sales of the like goods in the domestic market of the exporting foreign country or territory, or export sales to a third country, at prices below unit production costs plus selling, general and administrative costs shall be treated as not being in the ordinary course of trade by reason of price, and disregarded in determining the normal value, if it is determined that such sales are made within an extended period in substantial quantities, and are at prices which do not provide for the recovery of all costs within a reasonable period of time.

(2G) The amounts for selling, for general and administrative costs and for profits shall be based whenever possible on actual data pertaining to production and sales, in the ordinary course of trade, of the like product by the exporter or producer under investigation.

(2H) When it is not possible to determine such amounts on the basis prescribed in sub-paragraph (2G), the amounts may be determined on the basis of—

(a) the weighted average of the actual amounts determined for other exporters or producers subject to investigation in respect of production and sales of the like product in the domestic market of the country of origin,

(b) the actual amounts applicable to production and sales, in the ordinary course of trade, of the same general category of products for the exporter or producer in question in the domestic market of the country of origin,

(c) any other reasonable method, provided that the amount for profit so established shall not exceed the profit normally realised by other exporters or producers on sales of products of the same general category in the domestic market of the country of origin.

(2I) If the TRA determines that it is not appropriate to use domestic prices and costs in the exporting country due to the existence in that country of significant distortions, the normal value shall be constructed exclusively on the basis of costs of production and sale reflecting undistorted prices or benchmarks, subject to the following provisions.

(2J) “Significant distortions” for this purpose means distortions which occur when reported prices or costs, including the costs of raw materials and energy, are not the result of free market forces because they are affected by substantial government intervention.

(2K) The TRA shall use the corresponding costs of production and sale in an appropriate representative country with a similar level of economic development as the exporting country, provided the relevant data are readily available; and, where there is more than one such country, preference shall be given, where appropriate, to countries with an adequate level of social and environmental protection.

(2L) If such data are not available, the TRA may use any other evidence it deems appropriate for establishing a fair normal value, including undistorted international prices, costs, or benchmarks; or costs in the exporting country to the extent that they are positively established not to be distorted.”

This amendment makes further provision on the face of the Bill about how the normal value and the comparable price are to be determined in certain circumstances.

Amendment 18, page 58, line 6, at end insert—

“(2M) A fair comparison shall be made between the export price and the normal value.

(2N) The comparison for the purposes of sub-paragraph (4) shall be made at the same level of trade and in respect of sales made at, as closely as possible, the same time and with due account taken of other differences which affect price comparability.

(2O) Where the normal value and the export price as established are not on such a comparable basis, due allowance, in the form of adjustments, shall be made in each case, on its merits, for differences in factors which are claimed, and demonstrated, to affect prices and price comparability.”

This amendment provides for fair comparison between the export price and the normal value.

Amendment 19, page 58, leave out lines 8 to 15 and insert—

“(a) to provide guidance with respect to the application of sub-paragraphs (2) to (2O).”

This amendment replaces the provision for definitions of key terms and the determination of related matters in individual cases with guidance about the application of the existing provisions and those contained in Amendments 17 and 18.

Amendment 25, page 58, line 12, and end insert—

“(v) ‘specified cases where it is not appropriate to use the price in paragraph 2(a)” including details on determining normal value in the presence of state distortions and non-market economy situations.’

This amendment would provide certainty by placing a marker in primary legislation to ensure that secondary legislation will clarify how, in anti-dumping investigations, the TRA will calculate the level of dumping for cases where the domestic prices of the alleged dumped imports cannot be used.

Government amendments 103 to 112.

Amendment 24, page 76, line 12, at end insert—

“25A (1) The TRA shall, in determining the amount which it is satisfied would be adequate to remove the injury described in paragraph 14(3)(b) or 18(4)(b), take account of all elements of the material injury being caused to the UK industry, including, but not limited to, the impact of reduced sales volumes, price suppression and curtailment of investment. Regulations may make further provision for this purpose.

(2) Regulations may make provision for specific circumstances in which paragraph 14(3)(b) or 18(4)(b) may not apply.”

Amendment 32, page 76, line 12, at end insert—

“25A (1) The TRA shall, in determining the amount which it is satisfied would be adequate to remove the injury described in paragraph 14(3)(b) or 18(4)(b), take account of all elements of the material injury being caused to UK industry, consumers and public administration and finances, including, but not limited to, the impact of reduced sales volumes, price suppression, curtailment of investment and availability of goods. Regulations may make further provision for this purpose.

(2) Regulations may make provision for specific circumstances in which paragraph 14(3)(b) or 18(4)(b) may not apply.

(3) No regulations may be made under sub-paragraph (2) unless—

(a) A Minister of the Crown has made a statement to the House of Commons that Her Majesty’s Government has negotiated with the relevant foreign government in order to remedy the activity causing injury to UK industry;

(b) lay before the House of Commons an impact assessment of implementing the regulations; and

(c) a draft of those regulations has been laid before, and approved by a resolution of, the House of Commons.”

This amendment ensures the TRA considers a wider range of economic variables when considering policy responses to trade disputes and allows UK ministers to make associated regulations setting aside this wider set of considerations, so long as the UK Government has entered negotiations with the third country in question, provided an impact assessment on policy changes and that the policy change has been approved by a resolution in the House of Commons.

Government amendment 113.

Government amendments 85 to 96.

Government amendment 114.

Government amendments 97 and 98.

Government amendments 115 and 116.

Government amendment 99.

Government amendments 117 and 118.

Government amendments 100 to 102.

Amendment 11, in schedule 7, page 122, line 35, at end insert—

“88A (1) Section 100A (designation of free zones) is amended as follows.

(2) After subsection (2), insert—

‘(2A) The Treasury must, no later than 2 years after the passing of the Taxation (Cross-border Trade) Act 2018, exercise the power under subsection (1) to designate Teesport as a free zone.’

(3) After subsection (3), insert—

‘(3A) The first exercise of the power under subsection (1) in pursuance of the duty under subsection (2A) shall be for a period of no less than 5 years.’”

This amendment requires the Treasury to designate Teesport as a free zone for customs purposes.

Amendment 73, in schedule 8, page 135, leave out paragraph 14.

Government amendment 83.

[Anna Soubry]

I rise to speak in support of new clause 1 and new clause 12, and I shall also seek to speak briefly against new clause 36 and amendment 73. I hope that there will be Divisions, in the event of which I will vote against new clause 36 and amendment 73. It is my firm view that it is deeply regrettable that the Government have accepted the new clause and amendment, even though they clearly seek to undermine, if not wreck, the great advances made in the White Paper.

I shall speak, as I like to think I always do, with openness, frankness and honesty. When I became a Business Minister in David Cameron’s Government in 2015, I would be the first to admit that I did not know the finer details of how many of our manufacturing industries and businesses actually worked. I knew about supply chains and their value, but I could not claim, in any way, shape or form, to be particularly familiar with them. I relished my brief, though, so I was soon enmeshed in the manufacturing sector in particular. For example, I had responsibility for the automotive sector, aerospace and, of course, the steel industry, which many Members will remember was having a particularly difficult time. I soon became not quite an expert, but I certainly knew my brief. I understood how supply chains worked, the value of frictionless trade and what this thing called “just in time” was really all about. I had never actually seen it, though, until Friday, when I went to the Toyota factory at Burnaston, which is just outside Derby. I would make it compulsory for every single Member to go to Toyota—they could go to another car manufacturer in Swindon, or to Nissan in Sunderland, as I did shortly after the EU referendum—so that they could begin to understand what a supply chain is, why it relies on frictionless borders and what “just in time” means.

Let me give Members a bit of history about that remarkable Toyota plant just outside Derby. It is actually a legacy to Margaret Thatcher. It opened at the beginning of the 1990s. Some of us are old enough to remember those times and what had happened in many of our traditional manufacturing industries. My right hon. Friend the Member for Loughborough (Nicky Morgan), who is sitting next to me, has a business in her constituency called Brush. It is a long-standing business that has provided good-quality jobs for generations. I had Siemens in my constituency. At one time, I had a number of miners who worked in local pits in north Nottinghamshire and in Derbyshire. In due course, those pits closed, as did Siemens.

When we talk about Brexit, people extrapolate all sorts of things from the vote. One thing that definitely occurred—I know that it occurred for people in my constituency—was that a number of people voted leave because they felt left behind by what we call this global world and the global way of doing business. These people used to work, often down the pits in Nottinghamshire—I am from Worksop, so I understand the sort of lives that miners had and I have no romantic attachment to the coal mining industry—and in factories such as Siemens in high-quality jobs. Those jobs invariably paid good money, but they also added even more value to people’s lives. It was not just about the fact that it was work, which is, in itself, the right thing to do; it was not just the wages, which, in the deep coal mines in Nottinghamshire and at Siemens, were very good; and it was not just the trade and the skills that they conveyed—it was also that feeling of community and being valued. It was about all those great traditional British manufacturing values, which, in truth, began to disappear through the ’80s and into the ’90s. What the great Japanese car manufacturers brought back was much of that high-valued, highly skilled, super-effective and super-efficient manufacturing industry. That practice was not just confined to the automotive sector, because it runs right across many other sectors in manufacturing, which makes up 20% of our economy.

I say to all Conservative Members, “Shame on you if you have a manufacturer in your constituency that you have not been to to understand how a modern manufacturing business works and how it needs frictionless trade for the supply chains to work. Shame on you if you have not taken the opportunity to go to those places that might be outwith your constituency, but where your constituents work.” I say that very gently—

--- Later in debate ---

[Anna Soubry]

For the record, that was said by my hon. Friend the Member for Huntingdon (Mr Djanogly). If anyone else had said it, I would have been very rude. [Interruption.] Sorry. Scrub that; it was my right hon. Friend the Member for Wantage (Mr Vaizey)—ever the trouble maker.

This is really serious. I told the Minister that I would not press my amendments to a vote. That is not because I lack courage—in fact, given events, I would like to think I have a bit of courage. Some say I do not have a fear gene at all. Just to remind hon. Members, three people have received custodial sentences for the death threats I have received. I am getting a bit tired of being called a traitor. Certain people on these Benches support a newspaper that, disgracefully, had the temerity to suggest that the Prime Minister of our country might in some way have committed treason by the production of this White Paper. That is outrageous. Right hon. and hon. Members on these Benches really need a bit of a reality check, not just on Brexit but on the way this party is conducting itself and on who they choose to call their friends.

Let me return to why I will not press my amendments to a vote.

[Madam Deputy Speaker (Dame Eleanor Laing)]

Order. Before the right hon. Lady returns to the substance of her remarks, I just point out to her that she has already had 21 minutes of the debate, and—[Hon. Members: “More!”] Order. This is not a music hall. The right hon. Lady is perfectly in order—she has an awful lot of things to deal with and she has taken a lot of interventions—but I know that she will quite soon begin to come to a peroration.

[Anna Soubry]

By remarkable coincidence, Madam Deputy Speaker, I am coming to the conclusion of my remarks. I want to explain why I will not press my amendments to a vote, as I indicated to the Minister last week. The reason is the production of the White Paper.

I will be very frank: the White Paper does not go as far as it should—it is silent on services, which make up 80% of our economy—but I welcome it because it absolutely marks that our Prime Minister understands the needs of British business, in particular manufacturing businesses, and is determined to do the right thing. She has come up with this third way. Whether she can achieve it remains to be seen, but I decided not to press my amendments to a vote because of my support for the White Paper and my desire to give that third way a chance.

Having done that, I believed, as a pragmatic, reasonable, moderate Conservative, that I had done the right thing by my Prime Minister and, as much as anything else, by my country. Imagine, therefore, my profound disappointment that the Government today, for reasons I can just about understand, decided to accept four amendments, two of which are not controversial but two of which—new clause 36 and amendment 73—seek to wreck and undermine this.

--- Later in debate ---

[Several hon. Members rose—]

[Madam Deputy Speaker (Dame Eleanor Laing)]

Order. It will be obvious to the House that a great many people want to speak. We have three hours of debate left, but we cannot continue with speeches of the length that we have had so far, although there is nothing wrong with what any hon. Members have done. We will therefore start with a time limit of 12 minutes.

[Mr David Davis (Haltemprice and Howden) (Con)]

For the convenience of members of the Gallery, I should start by saying that this is not a resignation statement—that was last week. This week is a return to my normal business, as an ordinary Back Bencher carrying out the scrutiny of business. I thought that it would be rather mundane until I walked into what appears to be this rhetorical firefight that we have had so far in the debate.

Before I come back to that, the Taxation (Cross-border Trade) Bill and its partner, the Trade Bill coming tomorrow, are vital pieces of legislation. In the newspapers at the weekend, I read that some people were so cross with the White Paper that they were proposing to vote against this. Well, I do not think that they can be much more cross than I am with the White Paper, but I urge them not to vote against it. These are vital pieces of legislation and they are necessary, whether we have the Government’s White Paper policy, my old White Paper policy, the FTA that some have talked about or indeed even the World Trade Organisation outcome. In every single case, we need these Bills and therefore I will be supporting them.

I want to speak directly to the new clause proposed by my right hon. Friend the Member for Broxtowe (Anna Soubry). I will do so without impugning anybody’s motives or questioning whether somebody is acting in the national interest or not and I will not be firing off any gibes. I am not quite sure who she was referring to when she talked about having an excessive attachment to public office, but I do not think it was me. The simple truth is that this is a vitally important argument. It is central to the whole question of the economic aspect of Brexit—Brexit is not just economic; it is democratic as well, but it is central to that—and I will put to one side in my arguments the fact that being out of the customs union was in the Conservative party’s manifesto and therefore, in theory at least, one we are committed to.

The arguments go right to the heart of the principal issues. The proponents of the new clauses have a clear belief in the national economic interest, but they clearly believe that being outside the customs union will lead to a precipitate loss of trade and that the loss of the ability to make trade deals matters less than that potential loss of trade. That is the core of the argument. It is pretty straightforward in that respect.

Let us look at some facts. Back in 1999, the United Kingdom—we are talking about the customs union, so this is about goods—was exporting 60% of its goods to the European Union and 40% to the rest of the world. Since then, that has gone down by approximately 1% per annum, so it is now about 45% to the European Union and the rest to the rest of the world. Pretty much by the end of this decade, it is likely to be 60:40 in favour of the rest of the world, so because it takes away the right to our own commercial policy, the prospect of staying inside the customs union favours the shrinking minority of our trade over the expanding, fast-growing majority of that trade. That is the very simple, fundamental, initial point that we should take on board. It also presumes that being outside the customs union will significantly damage trade because there will be friction at the border.