With this it will be convenient to discuss the following:
Amendment 89, page 4, line 20, leave out clause 9.
New clause 1—VAT treatment of the Scottish Police Authority and the Scottish Fire and Rescue Service—
‘(1) The Treasury shall, within six months of the passing of this Act, publish and lay before the House of Commons a report on the VAT treatment of the Scottish Police Authority and the Scottish Fire and Rescue Service.
(2) The report must include (but need not be limited to) an analysis of the impact on the financial position of Police Scotland and by the Scottish Fire and Rescue Service arising from their VAT treatment and an estimate of the change to their financial position were they eligible for a refund of VAT under section 33 of the VAT Act 1994.’
New clause 2—VAT on sanitary protection products—
‘(1) The Treasury must, within 12 months of the passing of this Act, lay before the House of Commons a report setting out the impact of exempting women’s sanitary protection products from value added tax.
(2) The report must include (but need not be limited to)—
(a) an estimate of the impact on VAT revenue of exempting women’s sanitary protection products; and
(b) an assessment of the impact on the purchase of women’s sanitary protection products of exempting them from VAT, with particular reference to purchasing by women aged under 25.’
New clause 7—VAT on sanitary protection products (No. 2)—
‘(1) Within three months of the passing of this Act, the Chancellor of the Exchequer shall lay before both Houses of Parliament a statement on his strategy to negotiate with the European Union institutions an exemption from value added tax for women’s sanitary protection products.
(2) A Minister of the Crown must lay before Parliament a report on progress at achieving an exemption from value added tax for women’s sanitary protection products within European Union law by 1 April 2016.’
New clause 10—Enforcement by deduction from accounts: review—
‘(1) The Chancellor of the Exchequer must, within two years of the passing of this Act, undertake a review of the impact of Section 47 of, and Schedule 8 to, this Act.
(2) The review must address, but need not be confined to:
(a) the number of cases in which the Direct Recovery of Debts has been used;
(b) the effectiveness of the safeguards; and
(c) the total amount recovered.
(3) The review must include a benefit-cost analysis, including speed of recovery.
(4) The Chancellor of the Exchequer must as soon as practicable lay a report of the review before both Houses of Parliament.’
New clause 11—Impact of removal of CCL exemption for electricity from renewable sources—
‘(1) The Chancellor of the Exchequer shall within six months of the passing of this Act undertake a review of the impact of the removal of the CCL exemption for electricity from renewable sources and lay the report of the review before both Houses of Parliament.
(2) The review must address, but need not be confined to:
(a) the impact on consumers and on fuel poverty;
(b) the impact on energy-intensive industries and on employment in those industries;
(c) the level of carbon leakage in the energy-intensive industry;
(d) the effect on investment in new renewable power generation and on investment in new nuclear power generation;
(e) any effective subsidy provided to, or additional profits accruing to, operators of existing and new nuclear power stations;
(f) what additional measures will be enacted to mitigate the impact on energy-intensive industries of the removal of the section; and
(g) the impact on business investment.’
Amendment 90, page 62, line 2, leave out clause 45.