I am suggesting a clear, simple and recognised threshold to provide a guide for where to put a de minimis provision.
Amendment 77 will alter clause 2 to include the registration of a person under the VAT Act as a further requirement to be satisfied in the definition of carrying on the business of consultant lobbying. That will exclude those who are not VAT registered from the requirement to register as a consultant lobbyist.
Amendment 82 will remove the provision in clause 22 exempting those who are not VAT registered from the requirement to pay the subscription charge relating to entry on the register.
Amendment 83 will provide that regulations could be made allowing HMRC to share its records relating to registration under the VAT Act with a registrar. Clearly, that is an important resource to assist the registrar. Associated amendments make the necessary refinements to the references to employees throughout this part of the Bill. The exclusion of those who are not VAT registered from the requirement to register means that a number of references to employees should be adjusted
to recognise that employees can never be VAT registered for their employer, a fact that I fear the hon. Member for Hemsworth knew nothing about.
Another group of Government amendments relates to the definition of incidental lobbying.