Finance Bill. Committee stage first day. (Clauses Nos. 1, 3, 7, 8, 12, 20, 21, 25, 67 and 81 to 84, Schedules Nos. 1, 18, 22 and 23, and new Clauses relating to microgeneration).
Clause 3 debated and agreed to on division (257 votes to 138). Clause 1 debated and agreed to. Clause 7, discussed with Clause 8 and Schedule 1, debated and agreed to. Clause 25 debated and agreed to, with an amendment negatived on division (123 votes to 265).
Finance Bill
Debate on bills
and
Committee of the Whole House (HC) on Monday, 30 April 2007,
in the House of Commons.
Type
Parliamentary proceeding
Reference
459 c1240-335 
Session
2006-07
Legislative stage
Committee stage
Chamber / Committee
House of Commons chamber
Finance Bill. Explanatory Notes on Clauses 1 to 47 (volume 1) and Clauses 48 to 113 (volume 2) also published.
Tuesday, 27 March 2007
Bills
House of Commons
Tuesday, 27 March 2007
Bills
House of Commons
Proceeding contributions
Chair of Committees of the Whole House | 459 c1298 (Link to this contribution)
Order. The point is that the hon. Gentleman has to withdraw that remark.
Chair of Committees of the Whole House | 459 c1297 (Link to this contribution)
Order. Will the hon. Gentleman reconsider the remark that he has made?
Show all contributions (247)
Chair of Committees of the Whole House | 459 c1297 (Link to this contribution)
Order. Will the hon. Gentleman withdraw the remark?
Lord Goodman of Wycombe | 459 c1304 (Link to this contribution)
I am grateful to the Financial Secretary for making that clear, and he brings me neatly to my conclu...
John Healey | 459 c1304 (Link to this contribution)
The hon. Gentleman is right to say that I did not touch on the points that he mentions, and I apolog...
Lord Goodman of Wycombe | 459 c1304 (Link to this contribution)
It is a pleasure to see you in the Chair, Mr. Gale. The Financial Secretary’s response on clause 8 w...
John Healey | 459 c1301-3 (Link to this contribution)
First, I congratulate the hon. Member for Wycombe (Mr. Goodman) on his research. He employed a wide ...
Rob Marris | 459 c1300-1 (Link to this contribution)
I echo the hon. Gentleman’s penultimate question about double taxation on Mecca bingo, which is bein...
Lord Goodman of Wycombe | 459 c1300 (Link to this contribution)
I suspect that the Financial Secretary is in a position to say more to the Committee than he might c...
Rob Marris | 459 c1300 (Link to this contribution)
I am delighted that the hon. Gentleman, with whom I had great fun serving on the Select Committee on...
Lord Goodman of Wycombe | 459 c1300 (Link to this contribution)
I would be delighted to give way, for the first time in the consideration of this year’s Finance Bil...
Rob Marris | 459 c1300 (Link to this contribution)
Will the hon. Gentleman give way?
Lord Goodman of Wycombe | 459 c1300 (Link to this contribution)
The hon. Gentleman says ““Come on””, but this was widely reported in the media from sources that inc...
Theresa Villiers | 459 c1310-1 (Link to this contribution)
My hon. Friend hits the nail on the head. Far too many people who are legitimately in business on th...
Brooks Newmark | 459 c1310 (Link to this contribution)
I strongly agree with all my hon. Friend’s comments. Is it not the case, as with other legislation w...
Theresa Villiers | 459 c1305-6 (Link to this contribution)
Amendment No. 1, which is in my name and the name of my hon. Friends, would postpone the application...
Chair of Committees of the Whole House | 459 c1305 (Link to this contribution)
With this it will be convenient to discuss amendment No. 14, in page 17, line 15, leave out from ‘Sc...
Theresa Villiers | 459 c1306-10 (Link to this contribution)
As I shall come on to say, I think that a pause for reflection, thought and analysis of how we can g...
Stephen Hesford | 459 c1306 (Link to this contribution)
Does the shadow Chief Secretary to the Treasury not accept that her amendment is inconsistent with p...
John Healey | 459 c1304 (Link to this contribution)
Of course I will reflect on my hon. Friend’s contribution to the debate, as I always do. He refers t...
Rob Marris | 459 c1304 (Link to this contribution)
This might be referred to as the debate of the four Ws, as it involves the Member for Wolverhampton,...
Theresa Villiers | 459 c1305 (Link to this contribution)
I beg to move amendment No. 1, in page 17, line 15, leave out from ‘Schedule’ to end and insert"‘sha...
Rob Marris | 459 c1304-5 (Link to this contribution)
I do not wish to prolong the debate, but I have to say to my hon. Friend that it is news to me that ...
Lord Goodman of Wycombe | 459 c1297 (Link to this contribution)
If the hon. Gentleman can tell me in full what those effects will be, I will be grateful to hear fro...
Lord Goodman of Wycombe | 459 c1297 (Link to this contribution)
I will address the hon. Gentleman’s question in a moment. It is important at the outset to set out t...
Stephen Hesford | 459 c1296 (Link to this contribution)
The hon. Gentleman says that he is a simple seeker after truth, but the way in which he is setting o...
Stephen Hesford | 459 c1297 (Link to this contribution)
Let us not be silly about this; it is not my place to do that. Is the hon. Gentleman saying—I think ...
Rob Marris | 459 c1294 (Link to this contribution)
Unless I did not hear properly, the Financial Secretary skipped clause 7(2), which I understand from...
Lord Goodman of Wycombe | 459 c1296 (Link to this contribution)
I will certainly give way to the hon. Gentleman. I look forward to hearing from him many times durin...
Stephen Hesford | 459 c1296 (Link to this contribution)
Will the hon. Gentleman give way?
Lord Goodman of Wycombe | 459 c1295-6 (Link to this contribution)
It is a pleasure to speak in this debate and in proceedings on the Finance Bill for the first time a...
John Healey | 459 c1294-5 (Link to this contribution)
My hon. Friend is characteristically right. All gaming—in this case, through casinos—is required to ...
Stephen Hesford | 459 c1298 (Link to this contribution)
I will do that.
Rob Marris | 459 c1300 (Link to this contribution)
Oh, come on.
Lord Goodman of Wycombe | 459 c1298-300 (Link to this contribution)
The hon. Member for Wirral, West is getting himself into difficulty. I certainly cannot reach any co...
Stephen Hesford | 459 c1297 (Link to this contribution)
The hon. Gentleman is generous in giving way. Can we just cut through this? Surely this simple seeke...
Lord Goodman of Wycombe | 459 c1297 (Link to this contribution)
The hon. Gentleman cannot answer my question, which proves the difficulty of tabling amendments at t...
Stephen Hesford | 459 c1297 (Link to this contribution)
Fishing or humbug?
Stephen Hesford | 459 c1298 (Link to this contribution)
May I withdraw humbug and replace it with something other than humbug that means humbug?
Stephen Timms | 459 c1288 (Link to this contribution)
I will do so once more, and then I really need to make some headway.
Stewart Hosie | 459 c1288 (Link to this contribution)
I am no supporter of the Liberals’ proposals and I certainly would not support these amendments, but...
Theresa Villiers | 459 c1290 (Link to this contribution)
The hon. Lady asks me to comment on the position before 1997, before there were tax credits. It is t...
Stephen Timms | 459 c1289-90 (Link to this contribution)
I am confident that my right hon. Friend will receive an answer to his question shortly; as I fear I...
Theresa Villiers | 459 c1290 (Link to this contribution)
I think the Chief Secretary is acknowledging that were it not for the impact of tax credits a signif...
Stephen Timms | 459 c1289 (Link to this contribution)
That is why there is a package of measures, which includes national insurance, income tax and tax cr...
Lord Field of Birkenhead | 459 c1289 (Link to this contribution)
As my right hon. Friend is so confident, does it mean that I shall soon receive a reply to my questi...
Stephen Timms | 459 c1288 (Link to this contribution)
I am interested to hear the hon. Gentleman calling for longer and more complex Finance Bills; that i...
Julia Goldsworthy | 459 c1288 (Link to this contribution)
I understand the Chief Secretary’s argument that lifting the threshold is not targeted, but does not...
Julia Goldsworthy | 459 c1290 (Link to this contribution)
Despite the almost universal scorn poured on the amendments, I am pleased that we have been able to ...
Stephen Timms | 459 c1291 (Link to this contribution)
May I just remind the hon. Lady that we introduced the 10p rate?
Julia Goldsworthy | 459 c1291 (Link to this contribution)
The right hon. Gentleman is right, but that was pre-announced over many years.
I wanted to focus ti...
Kelvin Hopkins | 459 c1291 (Link to this contribution)
On that very point, would not the hon. Lady make a stronger case if she were prepared to say that we...
Chair of Committees of the Whole House | 459 c1292 (Link to this contribution)
With this it will be convenient to discuss also clause 8 stand part and schedule 1 stand part.
John Healey | 459 c1292-3 (Link to this contribution)
Clauses 7 and 8 and schedule 1 introduce new bands and rates of gaming duty and a new duty of excise...
Julia Goldsworthy | 459 c1291 (Link to this contribution)
That point is very well made—[Interruption.]
Julia Goldsworthy | 459 c1291 (Link to this contribution)
I want to make some progress on the amendment and the clause stand part debate.
There are many ways...
Lord Field of Birkenhead | 459 c1291 (Link to this contribution)
I wonder whether the Liberal Democrats noticed what was almost a throw-away phrase by the Chief Secr...
Julia Goldsworthy | 459 c1292 (Link to this contribution)
The right hon. Gentleman makes a very good point. The same principle applies to tax credits. Overall...
Stephen Hesford | 459 c1319 (Link to this contribution)
The hon. Lady misunderstands what I was saying, although I do not think purposely. I was not talking...
Stephen Hesford | 459 c1319 (Link to this contribution)
I am grateful for that intervention, because I shall come to that very point in my concluding remark...
Theresa Villiers | 459 c1320 (Link to this contribution)
If the hon. Gentleman wants to hear what the contractor community thinks about these proposals, he s...
Stephen Hesford | 459 c1320 (Link to this contribution)
I thank the hon. Lady for that intervention, because it brings me to my next point. Von Clausewitz s...
Theresa Villiers | 459 c1320 (Link to this contribution)
Schedule 3 is an admission that IR35 has not worked. If it had worked in the way that the Government...
Brooks Newmark | 459 c1319 (Link to this contribution)
With a sledgehammer.
Stephen Hesford | 459 c1319 (Link to this contribution)
Yes, absolutely—cracking the nut with a sledgehammer. However, I shall address that point in my conc...
Theresa Villiers | 459 c1319-20 (Link to this contribution)
They are not removed. Accountants will be directly affected by this legislation. They are potentiall...
Stephen Hesford | 459 c1320 (Link to this contribution)
I accept that those organisations have an indirect, ultimate connection to these matters in a profes...
Theresa Villiers | 459 c1321 (Link to this contribution)
December? That is not a year ago.
Stephen Hesford | 459 c1320-1 (Link to this contribution)
Of course I shall adhere absolutely to what you have said, Mr. Gale.
I did not count the number of ...
Chair of Committees of the Whole House | 459 c1320 (Link to this contribution)
Order. This is not about schedule 3 at all. We are becoming slightly detached from the amendment bef...
Julia Goldsworthy | 459 c1321-2 (Link to this contribution)
Is not there another reason for the Minister to be cautious? The number of people registering as per...
Stephen Hesford | 459 c1321 (Link to this contribution)
They must have been the very briefest of references, because I missed every one of them.
This is an...
Brooks Newmark | 459 c1321 (Link to this contribution)
Thank you for calling me to speak, Mr. Gale. I am delighted to see you in the Chair.
I have three p...
Stephen Hesford | 459 c1321 (Link to this contribution)
Forgive me. We have had six months’ notice.
The explanatory notes go on:"““The consultation documen...
Theresa Villiers | 459 c1321 (Link to this contribution)
I referred to the consultation document at least twice, possibly three times.
David Leslie Taylor | 459 c1311 (Link to this contribution)
I declare an interest as a member of the Chartered Institute of Public Finance and Accountancy. The ...
Theresa Villiers | 459 c1311-2 (Link to this contribution)
I agree that one should expect recruitment companies to exercise high standards in the way that they...
Brooks Newmark | 459 c1312 (Link to this contribution)
Again, my hon. Friend is making a lot of excellent points, but I do not think that she has hammered ...
Chair of Committees of the Whole House | 459 c1314 (Link to this contribution)
Before we proceed, I have been acutely aware listening to the debate that the hon. Member for Chippi...
Brooks Newmark | 459 c1315 (Link to this contribution)
The hon. Gentleman is making an excellent case about definitions. The distinction between ““control”...
Vincent Cable | 459 c1315-7 (Link to this contribution)
I was not going to go that far. I assume that the Government are acting in good faith and at least t...
Stewart Hosie | 459 c1317 (Link to this contribution)
I am comfortable with a delay or a specific study. However, should not we consider more than exempti...
Vincent Cable | 459 c1317 (Link to this contribution)
That is eminently sensible and amendment No. 1 is designed to provide such a cost benefit study. I e...
Theresa Villiers | 459 c1317 (Link to this contribution)
The amendment concerns the implementation date of schedule 3, which is dealt with in clause 25. It i...
Stephen Hesford | 459 c1317 (Link to this contribution)
You really hit the nail on the head for this debate, Mr. Gale. Of the two amendments, amendment No. ...
Stephen Hesford | 459 c1318 (Link to this contribution)
The hon. Lady says that they are fairly simple matters. I shall not read out the list, but if the am...
Brooks Newmark | 459 c1318 (Link to this contribution)
I understand the spirit in which the hon. Gentleman is making his point, but our point is that every...
Theresa Villiers | 459 c1318 (Link to this contribution)
The hon. Gentleman does not have a lot of confidence in his own Government if he thinks that they ca...
Stephen Hesford | 459 c1318-9 (Link to this contribution)
The hon. Gentleman nods, and I look forward to hearing what he says. He therefore may wish to reflec...
Theresa Villiers | 459 c1319 (Link to this contribution)
It is my understanding that HMRC has refused to give anyone any advice at all on how the provisions ...
Chair of Committees of the Whole House | 459 c1250 (Link to this contribution)
Order. I should tell the Committee that I understand the link in the argument between the tax measur...
Philip Dunne | 459 c1250 (Link to this contribution)
My hon. Friend may not have heard the Economic Secretary to the Treasury, speaking from a sedentary ...
Mark Hoban | 459 c1249-50 (Link to this contribution)
The hon. Lady makes a mistake. She assumes that investment is about the purchase of physical assets ...
Mark Hoban | 459 c1251 (Link to this contribution)
I am not going to stand here today and write the Budget of my hon. Friend the Member for Tatton (Mr....
John Healey | 459 c1251 (Link to this contribution)
I am grateful to the hon. Gentleman for giving way, because I am anxious to put one point to him bef...
Mark Hoban | 459 c1250-1 (Link to this contribution)
Thank you for your guidance, Sir Alan. You are absolutely right to draw the Committee’s attention to...
Chair of Committees of the Whole House | 459 c1252 (Link to this contribution)
Order. The hon. Lady is straying outside the scope of clause 3.
Helen Goodman | 459 c1251-2 (Link to this contribution)
I am pleased to take part in this debate, even though I did not have the pleasure and privilege of t...
Helen Goodman | 459 c1252 (Link to this contribution)
I beg your pardon, Sir Alan. I was simply trying to make the point that it is important for the Gove...
Helen Goodman | 459 c1252 (Link to this contribution)
The tax system will work only when the rules are perceived to be fair. People who abuse the small co...
Helen Goodman | 459 c1252-3 (Link to this contribution)
In a few moments, I shall quote some other independent commentators who said after the Budget that t...
Brooks Newmark | 459 c1252 (Link to this contribution)
A statement by Simon Sweetman of the Federation of Small Businesses contradicts the hon. Lady’s poin...
Chair of Committees of the Whole House | 459 c1253 (Link to this contribution)
Order. I thought that I had taken that out of the equation, as it is not in the Bill.
Philip Dunne | 459 c1253 (Link to this contribution)
How does the hon. Lady reconcile her statement about offsetting with what I said about the change to...
Brooks Newmark | 459 c1253 (Link to this contribution)
I am sure that in Bishop Auckland, as in Braintree, the majority of small businesses are in the serv...
Helen Goodman | 459 c1253 (Link to this contribution)
As a matter of fact, there is a large amount of manufacturing in my constituency, and it is importan...
Michael Fallon | 459 c1256 (Link to this contribution)
It is a slur that is so serious that I must give the hon. Lady the opportunity to reply.
Helen Goodman | 459 c1256 (Link to this contribution)
Will the hon. Gentleman give way?
Michael Fallon | 459 c1256 (Link to this contribution)
I, too, oppose clause 3, for many of the reasons that were put forward by my hon. Friend the Member ...
John Healey | 459 c1254 (Link to this contribution)
National insurance.
Vincent Cable | 459 c1253-4 (Link to this contribution)
I strongly agree with the approach adopted by the hon. Member for Fareham (Mr. Hoban), and with his ...
Rob Marris | 459 c1259 (Link to this contribution)
The hon. Gentleman talked about phasing in the allowance, but he also said that there would be a tax...
Brooks Newmark | 459 c1257-9 (Link to this contribution)
As we are talking about corporation tax, I draw Members’ attention to my entry in the Register of Me...
Michael Fallon | 459 c1256-7 (Link to this contribution)
It is clear again that the hon. Lady—I do not know why she keeps beating up her own constituency—is ...
Helen Goodman | 459 c1256 (Link to this contribution)
I am grateful to the hon. Gentleman for giving way. Nothing in my remarks could possibly lead any re...
Rob Marris | 459 c1263 (Link to this contribution)
What a fascinating debate. I understand why Conservative Members have spent a lot of time on this be...
Colin Breed | 459 c1262-3 (Link to this contribution)
I want to build on some of the remarks made by my hon. Friend the Member for Falmouth and Camborne (...
Rob Marris | 459 c1263-4 (Link to this contribution)
In one sense, the hon. Gentleman might be right, but, in another sense, he is completely wrong. A sm...
Mark Hoban | 459 c1263 (Link to this contribution)
It is somewhat extraordinary that the hon. Gentleman is arguing that service businesses, especially ...
Brooks Newmark | 459 c1259-60 (Link to this contribution)
I always appreciate the hon. Gentleman’s interventions, but small businesses operate on the margins ...
Philip Dunne | 459 c1261-2 (Link to this contribution)
I am conscious that the debate on clause 3 has gone on for some time and I do not intend to prolong ...
David Gauke | 459 c1260-1 (Link to this contribution)
I, too, oppose clause 3 for the reasons outlined by earlier speakers, but I want to explore the Gove...
Rob Marris | 459 c1264 (Link to this contribution)
I can deal with the second point. As a Member for a west midlands constituency, I am aware that the ...
Brooks Newmark | 459 c1264 (Link to this contribution)
I have two questions for the hon. Gentleman. First, how will it be possible for a service company—th...
Theresa Villiers | 459 c1264 (Link to this contribution)
Does the hon. Gentleman not believe that the City is responsible for a vast amount of our invisible ...
David Gauke | 459 c1283 (Link to this contribution)
I could not be less popular with the Chancellor, as my hon. Friend points out.
I tabled a parliamen...
Paul Flynn | 459 c1284 (Link to this contribution)
I shall be brief. As an old lag who has attended many debates on pensions over a long period—and per...
Chair of Committees of the Whole House | 459 c1284 (Link to this contribution)
Order. I ask the hon. Gentleman to relate his remarks to the amendments under discussion.
Paul Flynn | 459 c1284 (Link to this contribution)
I shall confine my remarks to the subject under discussion, although there is a temptation not to do...
Paul Flynn | 459 c1284 (Link to this contribution)
It is strange that this measure has been introduced at the same time as the splendid Pensions Bill—f...
Lord Field of Birkenhead | 459 c1284 (Link to this contribution)
Will my hon. Friend briefly comment on the fact that if this measure is passed it will be an attack ...
Stephen Timms | 459 c1285 (Link to this contribution)
The clause to which the amendments apply imposes income tax for 2007-08—each year’s Finance Bill has...
Rob Marris | 459 c1285 (Link to this contribution)
I, too, oppose the amendments. They are uncosted and my hunch is that they would cost billions of po...
Stephen Timms | 459 c1286 (Link to this contribution)
It would certainly have to be a large figure. Unfortunately, I do not have that figure to hand, but—...
Rob Marris | 459 c1285 (Link to this contribution)
My right hon. Friend has enlightened us on the £13.8 billion figure. He might not have the informati...
Mark Francois | 459 c1286 (Link to this contribution)
If the Chief Secretary does not have the figure, would it help if the right hon. Member for Birkenhe...
Stephen Timms | 459 c1286 (Link to this contribution)
I very much agree with my right hon. Friend on that point.
The amendments would introduce only some...
Stewart Hosie | 459 c1286 (Link to this contribution)
That is very interesting, because if my memory serves me right, according to the 2006 report on inco...
Stephen Timms | 459 c1286 (Link to this contribution)
I hope that I can give some reassurance to my right hon. Friend the Member for Birkenhead (Mr. Field...
Lord Field of Birkenhead | 459 c1286 (Link to this contribution)
It is not necessary to table a parliamentary question. The Liberal Democrats’ programme would cost u...
Theresa Villiers | 459 c1287 (Link to this contribution)
I am very grateful to the Chief Secretary for giving way. Does he agree that table C6, on page 279 o...
Stephen Timms | 459 c1287 (Link to this contribution)
I would agree with the IFS that there are many more gainers from this package than losers. I cannot ...
David Gauke | 459 c1287 (Link to this contribution)
Does the right hon. Gentleman not accept, however, that the IFS is correct in stating that 5.3 milli...
Stephen Timms | 459 c1286-7 (Link to this contribution)
No, this certainly is not smoke and mirrors; rather, it is an actual reduction. An examination of ta...
Stephen Timms | 459 c1287 (Link to this contribution)
No, it is a fiscally neutral Budget, as my right hon. Friend the Chancellor said at the time. That i...
Brooks Newmark | 459 c1268 (Link to this contribution)
I listened very carefully to the explanation of the incentives driving the policy. The Minister said...
John Healey | 459 c1268-9 (Link to this contribution)
I was not talking about all service companies; I was talking specifically about the business service...
Rob Marris | 459 c1264 (Link to this contribution)
No, it is responsible for invisibles; as the hon. Lady should know—[Interruption.] They are not expo...
Helen Goodman | 459 c1265 (Link to this contribution)
Does my hon. Friend agree that it is extraordinary that Conservative Members are making such a fuss ...
Rob Marris | 459 c1265 (Link to this contribution)
I accept the figure given by my hon. Friend, although I do not know whether the rate was 23 per cent...
Mark Hoban | 459 c1265 (Link to this contribution)
The hon. Gentleman commits the same mistake as the hon. Member for Burnley (Kitty Ussher). The incre...
Rob Marris | 459 c1265-6 (Link to this contribution)
I am grateful for the hon. Gentleman’s extremely helpful intervention. Having been in small business...
John Healey | 459 c1268 (Link to this contribution)
I shall give way to the hon. Gentleman, because he was very active in the debate.
Julia Goldsworthy | 459 c1276 (Link to this contribution)
The hon. Gentleman will know that such amendments can be tabled but not debated, which obviously cau...
Julia Goldsworthy | 459 c1273 (Link to this contribution)
I beg to move amendment No. 10, in page 1, line 6, leave out ‘10%’ and insert ‘0%’.
Chair of Committees of the Whole House | 459 c1273 (Link to this contribution)
With this it will be convenient to discuss amendment No. 11, in page 1, line 7, leave out ‘22%’ and ...
John Healey | 459 c1269 (Link to this contribution)
The hon. Lady is right that there is a package of changes. I am sure she wants us to get the annual ...
Mark Hoban | 459 c1269-70 (Link to this contribution)
It has been a wide-ranging debate, reflecting the nature of the arguments used by the Government to ...
Julia Goldsworthy | 459 c1275-6 (Link to this contribution)
As the Chief Secretary knows, there are constraints on what can be tabled and debated in relation to...
Lord Goodman of Wycombe | 459 c1276 (Link to this contribution)
The hon. Lady said that there were restrictions on what can be tabled. I presume that she was referr...
Stephen Timms | 459 c1275 (Link to this contribution)
I know that the hon. Lady’s party has been favouring the abolition of the 10p rate, its replacement ...
Rob Marris | 459 c1276 (Link to this contribution)
Is the hon. Lady aware that according to the Department for Work and Pensions, tax incentives have n...
Theresa Villiers | 459 c1277-8 (Link to this contribution)
We are prepared to examine a range of options to try to encourage people across the income spectrum ...
Chair of Committees of the Whole House | 459 c1278 (Link to this contribution)
Order. The hon. Lady is straying a little wide of the amendments. Perhaps she will now confine her r...
Theresa Villiers | 459 c1278-9 (Link to this contribution)
I am delighted to be guided by you, Mrs. Heal. I will, however, refer in passing to an observation b...
Kerry McCarthy | 459 c1279 (Link to this contribution)
Is the hon. Lady aware that when giving evidence to the Treasury Select Committee, the IFS said that...
Theresa Villiers | 459 c1277 (Link to this contribution)
If that is the case, the Department for Work and Pensions does not know what it is talking about. Jo...
Julia Goldsworthy | 459 c1277 (Link to this contribution)
Does the hon. Lady agree that it is people contributing at the lower rate of pension tax relief who ...
Theresa Villiers | 459 c1277 (Link to this contribution)
How does the hon. Lady get round the problem that if one removes a significant tax incentive to save...
Lord Field of Birkenhead | 459 c1277 (Link to this contribution)
May I probe the hon. Lady further, as I am interested in the image that the Opposition are presentin...
Theresa Villiers | 459 c1280 (Link to this contribution)
Again, I am grateful for your guidance, Mrs. Heal.
It is of considerable concern that the loss of t...
Chair of Committees of the Whole House | 459 c1280 (Link to this contribution)
Order. I am quite prepared to allow the hon. Lady to make a passing reference to that, but I do not ...
Theresa Villiers | 459 c1279-80 (Link to this contribution)
That does not detract from the real concern expressed by many Members throughout the House about the...
Lord Goodman of Wycombe | 459 c1283 (Link to this contribution)
You could not be less popular.
Julia Goldsworthy | 459 c1283 (Link to this contribution)
The minimum wage is lower for younger earners, and they will be too young to be entitled to tax cred...
David Gauke | 459 c1283 (Link to this contribution)
The hon. Lady’s comments bring me to the second argument that the Chancellor used in disputing the f...
Lord Field of Birkenhead | 459 c1282 (Link to this contribution)
The starting rate would be 20p.
David Gauke | 459 c1282-3 (Link to this contribution)
Indeed.
It is useful to be able to discuss these matters. The changes to income tax that will be in...
Lord Field of Birkenhead | 459 c1280-1 (Link to this contribution)
Thank you, Mrs. Heal, for calling me. May I also thank you for exercising such judgment, which allow...
David Gauke | 459 c1281-2 (Link to this contribution)
It is a great pleasure to follow the right hon. Member for Birkenhead (Mr. Field), whose work on the...
Rob Marris | 459 c1245 (Link to this contribution)
The hon. Gentleman may not have the figures, but can he possibly disaggregate them, because over the...
Mark Hoban | 459 c1244 (Link to this contribution)
I know that the hon. Gentleman is anxious to make his first intervention in Committee—in many respec...
Rob Marris | 459 c1244 (Link to this contribution)
Will the hon. Gentleman give way?
Mark Hoban | 459 c1245 (Link to this contribution)
This is a debate about what is happening in the aftermath of that debate. It is rather rich of the G...
Rob Marris | 459 c1244-5 (Link to this contribution)
I am grateful to the hon. Gentleman for his usual generosity. I, too, served on the Standing Committ...
John Healey | 459 c1244 (Link to this contribution)
Does the hon. Gentleman accept that in the 2002 Budget to which he referred, and the 2000 and 1999 B...
Mark Hoban | 459 c1244 (Link to this contribution)
I think that I took part in the scrutiny of the Finance Act 2002, and I heard the Financial Secretar...
David Gauke | 459 c1244 (Link to this contribution)
Was it not widely predicted, even back in 2002, that the zero rate of corporation tax would result i...
Mark Hoban | 459 c1244 (Link to this contribution)
My hon. Friend is right. According to my hazy recollection of the scrutiny of the 2002 Finance Bill,...
Kitty Ussher | 459 c1249 (Link to this contribution)
Is not it the Conservative party’s policy to encourage small businesses to invest, because that will...
Mark Hoban | 459 c1249 (Link to this contribution)
My hon. Friend makes an important point. The Chancellor is loading incentives towards a specific sor...
Brooks Newmark | 459 c1249 (Link to this contribution)
Is not that another example of the Chancellor simply saying, ““I’m going to take your taxes and you ...
Mark Hoban | 459 c1249 (Link to this contribution)
That assumes that small businesses take up the allowances and reliefs that are available. The Chief ...
Mark Hoban | 459 c1248 (Link to this contribution)
My hon. Friend makes a valid and important point about the widespread impact of the Budget on small ...
Stephen Timms | 459 c1248 (Link to this contribution)
The hon. Gentleman refers to the table in the Red Book. Will he confirm that the revenue that he des...
Mark Hoban | 459 c1247 (Link to this contribution)
The hon. Gentleman raises an important point which reflects the issue raised earlier by the hon. Mem...
Philip Dunne | 459 c1247-8 (Link to this contribution)
Does my hon. Friend agree that small companies may be affected not only by the reliefs that he has j...
Mark Hoban | 459 c1245-7 (Link to this contribution)
The hon. Gentleman is right. I am not sure that those figures include limited liability partnerships...
John Healey | 459 c1240 (Link to this contribution)
I am pleased to open these proceedings in the Committee of the whole House. I am glad that, as is tr...
Brooks Newmark | 459 c1243 (Link to this contribution)
I agree with my hon. Friend the Member for Sevenoaks (Mr. Fallon). The Chancellor has admitted that ...
Mark Hoban | 459 c1242 (Link to this contribution)
My hon. Friend makes an important point. The sectoral impact of the tax changes is an issue: differe...
Michael Fallon | 459 c1242 (Link to this contribution)
I thank my hon. Friend for giving way so early in what I think is a rather important speech. Does he...
Mark Hoban | 459 c1240-2 (Link to this contribution)
It is appropriate to start our consideration in Committee by discussing the Chancellor’s tax raid on...
Julia Goldsworthy | 459 c1243 (Link to this contribution)
Does the hon. Gentleman agree that, in addition to different sectors being affected in different way...
Mark Hoban | 459 c1243 (Link to this contribution)
The Chancellor made his own remarks about his maths, so I shall not make any about his sums not addi...
Chair of Committees of the Whole House | 459 c1240 (Link to this contribution)
After that difficult start, I hope that we will move on more smoothly.
John Healey | 459 c1240 (Link to this contribution)
We have so much to look forward to during these two days of deliberations in this Committee of the w...
Chair of Committees of the Whole House | 459 c1240 (Link to this contribution)
Order. The Minister should be moving the order of consideration motion.
Theresa Villiers | 459 c1332 (Link to this contribution)
Taking the decision to become a contractor or a freelancer does not make one a tax dodger. I am not ...
David Leslie Taylor | 459 c1328 (Link to this contribution)
Will the Minister make it absolutely clear, as my hon. Friend the Member for Wolverhampton, South-We...
John Healey | 459 c1328 (Link to this contribution)
If someone is genuinely operating on their own account and essentially running their own affairs and...
Theresa Villiers | 459 c1328 (Link to this contribution)
I am grateful to the Financial Secretary for giving way again. Is he prepared to acknowledge that th...
John Healey | 459 c1327 (Link to this contribution)
The short answer is that the distinction will be made by applying the proposed definition set out in...
John Healey | 459 c1329-32 (Link to this contribution)
From the outset we have constantly made it clear that our intention is that the legislation will not...
Theresa Villiers | 459 c1329 (Link to this contribution)
Will the Minister acknowledge that someone operating through a personal service company that was ent...
John Healey | 459 c1328-9 (Link to this contribution)
My hon. Friend, who brings a lot of experience to our debate thanks to his professional capacity bef...
Stewart Hosie | 459 c1327 (Link to this contribution)
How, therefore, will HMRC define as different and genuinely self-employed the legitimate and ambitio...
Rob Marris | 459 c1327 (Link to this contribution)
Will my hon. Friend confirm that because of the national insurance implications, some of those worke...
Theresa Villiers | 459 c1323-4 (Link to this contribution)
Does the hon. Gentleman acknowledge that schedule 3 will not give one person extra employment rights...
Rob Marris | 459 c1323 (Link to this contribution)
The hon. Member for Braintree (Mr. Newmark) said that he was ““not advocating complacency as a solut...
Julia Goldsworthy | 459 c1324 (Link to this contribution)
The hon. Gentleman said that individuals could be exploited when they did not realise that they were...
Rob Marris | 459 c1324 (Link to this contribution)
I hope that you will allow me to stray from the amendments for a couple of sentences, Mr. Gale. Sche...
John Healey | 459 c1325-6 (Link to this contribution)
We have had a useful debate on clause 25. The clause introduces measures to tackle the problems set ...
Rob Marris | 459 c1324 (Link to this contribution)
The hon. Lady might be right. However, I did not refer to those vulnerable workers in the way she su...
John Healey | 459 c1327 (Link to this contribution)
There are reasons why it is difficult to isolate any tax impact from IR35, which no doubt we can exp...
Brooks Newmark | 459 c1322-3 (Link to this contribution)
As always, I very much appreciate advice and guidance from more experienced Members of the House, bu...
Rob Marris | 459 c1322 (Link to this contribution)
I understand that the hon. Gentleman has asked the Minister to set out further evidence. Has he read...
Stewart Hosie | 459 c1288 (Link to this contribution)
Will the Chief Secretary give way?
Brooks Newmark | 459 c1322 (Link to this contribution)
The hon. Lady makes an excellent point. I do not want to detract from it, but the Treasury Committee...
Theresa Villiers | 459 c1312-4 (Link to this contribution)
My hon. Friend is right to pull me up on that point. It is unacceptable that, given the significant ...
Chair of Committees of the Whole House | 459 c1251 (Link to this contribution)
Order. I should perhaps mention that, as we are in Committee, the correct form of address to the Cha...
Chair of Committees of the Whole House | 459 c1252 (Link to this contribution)
Order. That sounds more like a Second Reading point to me.
Theresa Villiers | 459 c1276 (Link to this contribution)
I want to consider the amendments first, and then the wider background to clause 1, especially the 1...
Mark Hoban | 459 c1243-4 (Link to this contribution)
The hon. Lady makes a valid point, and I suspect that she will find in her constituency, which has a...
John Healey | 459 c1240 (Link to this contribution)
I beg your pardon, Sir Alan.
Ordered,"That the order in which proceedings in the Committee of the w...
John Healey | 459 c1327 (Link to this contribution)
My hon. Friend has a point—and to be fair to the hon. Member for Chipping Barnet, so did she when sh...
Stewart Hosie | 459 c1319 (Link to this contribution)
If the consequences are increased costs to users, particularly the Government, a tightening of the l...
Vincent Cable | 459 c1314-5 (Link to this contribution)
I want to introduce amendment No. 14, which stands in my name and that of my hon. Friend the Member ...
Stephen Hesford | 459 c1318 (Link to this contribution)
I am grateful to the hon. Gentleman for that intervention, because it enables me to reiterate the po...
Vincent Cable | 459 c1254-5 (Link to this contribution)
Indeed, but the wedge of national insurance is much larger than the 2 to 3 per cent. margins that th...
John Healey | 459 c1266-8 (Link to this contribution)
We have had a useful and wide-ranging debate which has served to bring out some of the broader issue...
Julia Goldsworthy | 459 c1269 (Link to this contribution)
I am listening carefully to the Minister’s arguments, but surely there is still a fundamental proble...
Julia Goldsworthy | 459 c1273-5 (Link to this contribution)
Thank you, Mrs. Heal. It is a pleasure to welcome you to the Chair.
In our discussion of clause 3, ...
Stephen Hesford | 459 c1317-8 (Link to this contribution)
I am not addressing technical reasons why one could not move the amendment. I am talking about havin...
Helen Goodman | 459 c1253 (Link to this contribution)
Thank you, Sir Alan.
A further problem is that the current small companies rate benefits large comp...
Stewart Hosie | 459 c1247 (Link to this contribution)
The hon. Gentleman is right to say that the additional tax take may erode small companies’ ability t...
Theresa Villiers | 459 c1326 (Link to this contribution)
I would be interested to learn whether the Financial Secretary would plan to publish regular figures...
Subjects
Librarians' tools
Timestamp
2023-12-11 09:40:52 +0000
URI
http://data.parliament.uk/pimsdata/hansard/PROCEEDING_63348
In Indexing
http://indexing.parliament.uk/Content/Edit/1?uri=http://data.parliament.uk/pimsdata/hansard/PROCEEDING_63348
In Solr
https://search.parliament.uk/claw/solr/?id=http://data.parliament.uk/pimsdata/hansard/PROCEEDING_63348