That this House believes it to be wholly inappropriate for hon. Members to have non-domiciled tax status; and calls on the Government to bring forward amendments to the Constitutional Reform and Governance Bill to make non-domiciled persons ineligible for membership of the House.

That this House believes it to be wholly inappropriate for hon. Members to have non-domiciled tax status; and calls on the Government to bring forward amendments to the Constitutional Reform and Governance Bill to make non-domiciled persons ineligible for membership of the House.

That this House pays tribute to the outstanding work done by mountain rescue teams during the recent floods in Cumbria; acknowledges the dedication and skills of mountain rescue volunteers; is appalled that mountain rescue teams have to pay value added tax and vehicle excise duty on life-saving equipment; notes that these taxes cost the volunteer mountain rescue teams up to ??200,000 a year; further notes that other emergency services do not have to pay taxes on equivalent equipment; is concerned that the Government has not yet announced an intention to exempt mountain rescue teams from these taxes despite indications from the European Commission that the UK could well be permitted to do so; and calls on the Government to announce such an exemption immediately.

That this House pays tribute to the outstanding work done by mountain rescue teams during the recent floods in Cumbria; acknowledges the dedication and skills of mountain rescue volunteers; is appalled that mountain rescue teams have to pay value added tax and vehicle excise duty on life-saving equipment; notes that...

That this House recognises that bio-diesel manufactured from used cooking oil is one of the most sustainable renewable fuels available in the UK; notes the Government's decision to abolish the 20 pence per litre duty differential for bio-diesel in 2010 which will make bio-diesel significantly more expensive than road fossil fuels and therefore commercially unviable; accepts that the tax differential will mean that bio-diesel will become more expensive than fossil-based road fuels with the largest price effect felt by high-blend users such as 3663, McDonalds and Morrisons, that use between 20 and 100 per cent. bio-diesel blends for their vehicle fleets and forecourts and are likely to decide that bio-diesel is no longer commercially viable; recognises that this is likely to destroy the domestic industry for bio-diesel made from used cooking oil; agrees with the UK Sustainable Bio-diesel Alliance that this decision runs counter to the Government's commitment on the role sustainable bio-fuels can play in meeting domestic greenhouse gas and renewable energy targets and the recommendations made in the 2008 Gallagher Review; understands that whilst incentives for bio-diesel for road use provided through the Renewable Transport Obligation are welcome, they do not on their own provide sufficient support for the industry; and calls on the Government to look into ways in which the most sustainable forms of bio-diesel, most notably those made from used cooking oil, continue to receive the necessary support once the differential has been abolished in April 2010.

That this House recognises that bio-diesel manufactured from used cooking oil is one of the most sustainable renewable fuels available in the UK; notes the Government's decision to abolish the 20 pence per litre duty differential for bio-diesel in 2010 which will make bio-diesel significantly more expensive than road fossil...

That this House urges the Chancellor to remove the 8 per cent. duty increase on wine imposed in the Budget to offset the reduction in value added tax (VAT); notes that failure to do so will result in the wine trade being hit by two similar tax increases when VAT returns to 17.5 per cent. in January 2010; further notes that wine duty has risen 20 per cent. since March 2008 and that this has worsened conditions for the UK wine trade, which is already suffering from a challenging economic situation and unfavourable exchange rates; and further urges the Chancellor to support this important sector.

That this House urges the Chancellor to remove the 8 per cent. duty increase on wine imposed in the Budget to offset the reduction in value added tax (VAT); notes that failure to do so will result in the wine trade being hit by two similar tax increases when VAT...

That this House values the key role of the UK tourism sector in helping the UK to emerge from recession; recognises its role in providing jobs in areas with high levels of unemployment; notes that the German and French governments have recently taken action to assist their tourism sectors by implementing targeted reductions of value added tax (VAT) with Germany cutting VAT on hotel accommodation to seven per cent. and France cutting VAT on restaurant food to five per cent.; further notes that France has for many years enjoyed a reduced rate of VAT on visitor attractions of 5.5 per cent.; acknowledges the research by Graham Watson and Mike Nevin which shows that a targeted VAT reduction on accommodation and attractions in the UK would result in the creation of 23,000 new jobs and additional revenue to the Exchequer of 600 million a year; believes such measures would be an important tool to assist the recovery from economic recession; and urges the Government to give urgent consideration to similar targeted reductions in VAT in the UK.

That this House values the key role of the UK tourism sector in helping the UK to emerge from recession; recognises its role in providing jobs in areas with high levels of unemployment; notes that the German and French governments have recently taken action to assist their tourism sectors by...

That this House urges the Chancellor to use his Pre-Budget Statement to reverse the eight per cent. beer duty increase when value added tax (VAT) returns to its full rate on 1 January 2010; notes that the duty increase denied the British beer and pub industry the benefits of the VAT cut and that pub closures are now running at a record high of more than 50 a week; further notes that the planned VAT increase in January will result in an extra six pence on an average pint of beer and lower tax revenues to HM Treasury; and calls on the Government to pursue a tax policy that benefits low strength alcoholic drinks like beer, Britain's national drink and is fair to an industry that employs more than half a million people and plays a crucial part in supporting the economic and social wellbeing of communities across the UK.

That this House urges the Chancellor to use his Pre-Budget Statement to reverse the eight per cent. beer duty increase when value added tax (VAT) returns to its full rate on 1 January 2010; notes that the duty increase denied the British beer and pub industry the benefits of the...

That this Housenotes the report by Ernst and Young which statesthat Treasury calculations for gross profit tax rates for bingo earlier this year were inaccurateand will not be of benefit to the industry; further notes the tax increase threatenssmaller, independent clubs;congratulates the bingo industry on the contribution it makes to social welfare, leisure and the economy; is concerned about the loss of 4,000 jobs in the bingo industry since 2003;and therefore urges the Government to work closely with the industry to consider the future impact of the increase in bingo duty from 15 per cent. to 22 per cent., whilst the duty has remained at 15 per cent. for online versions of the game and for football pools.

That this Housenotes the report by Ernst and Young which statesthat Treasury calculations for gross profit tax rates for bingo earlier this year were inaccurateand will not be of benefit to the industry; further notes the tax increase threatenssmaller, independent clubs;congratulates the bingo industry on the contribution it makes to...

That this House believes the reclassification of mobility scooters by the EU, so that they are now subject to a 10 per cent. import duty, amounts to a tax on the disabled; notes that disabled adults are twice as likely to live in low-income households as non-disabled adults, representing two-fifths of the adult population aged between 45 and 65, on below average incomes and have a limiting, long-standing illness or disability; observes that, at a cost of over ??2,000 on average, a 10 per cent. duty on imports will in many cases be passed on to the consumer; and calls on the Government to prevent this extra cost being passed on to the disabled so that the hardship of those who are amongst the most financially vulnerable in society is not amplified.

That this House believes the reclassification of mobility scooters by the EU, so that they are now subject to a 10 per cent. import duty, amounts to a tax on the disabled; notes that disabled adults are twice as likely to live in low-income households as non-disabled adults, representing two-fifths...

That this House values the key role of the UK tourism sector in helping the UK to emerge from recession; recognises its role in providing jobs in areas with high levels of unemployment; notes that the German and French governments have recently taken action to assist their tourism sectors by implementing targeted reductions of value added tax (VAT) with Germany cutting VAT on hotel accommodation to seven per cent. and France cutting VAT on restaurant food to five per cent.; further notes that France has for many years enjoyed a reduced rate of VAT on visitor attractions of 5.5 per cent.; acknowledges the research by Graham Watson and Mike Nevin which shows that a targeted VAT reduction on accommodation and attractions in the UK would result in the creation of 23,000 new jobs and additional revenue to the Exchequer of ??600 million a year; believes such measures would be an important tool to assist the recovery from economic recession; and urges the Government to give urgent consideration to similar targeted reductions in VAT in the UK.

That this House values the key role of the UK tourism sector in helping the UK to emerge from recession; recognises its role in providing jobs in areas with high levels of unemployment; notes that the German and French governments have recently taken action to assist their tourism sectors by...

That this House notes that the European excise directives preclude the introduction of differential rates of duty on draught versus canned and bottled beer; further notes with interest that the European Commission is preparing to consider, during 2009, ideas for the revision of the directives in 2010; is especially pleased that the European Commission has indicated that it is open to any novel and constructive suggestions for their improvement; and urges the Government to promote the removal of the present prohibition on such differential taxation to the European Commission and to other Member States.

That this House notes that the European excise directives preclude the introduction of differential rates of duty on draught versus canned and bottled beer; further notes with interest that the European Commission is preparing to consider, during 2009, ideas for the revision of the directives in 2010; is especially pleased...

That this House notes with concern the proposed timing of the reversion of value added tax to the 17.5 per cent. rate on 31 December 2009 which will disrupt crucial Christmas trading, strain staff during that period and impose a cost in excess of ??90 million when working capital is under strain; further notes this imposes a de facto alcohol duty increase; further notes trade credit support will be withdrawn the same day; and therefore supports The Grocer's campaign for a four-week reprieve on the value added tax increase to protect business during a critical trading period.

That this House notes with concern the proposed timing of the reversion of value added tax to the 17.5 per cent. rate on 31 December 2009 which will disrupt crucial Christmas trading, strain staff during that period and impose a cost in excess of ??90 million when working capital is...

That this House pays tribute to the outstanding work of mountain rescue teams; acknowledges the dedication and skills of mountain rescue volunteers; is appalled that mountain rescue teams have to pay value added tax and vehicle excise duty on life-saving equipment; notes that these taxes cost the volunteer mountain rescue teams up to ??200,000 a year; further notes that other emergency services do not have to pay taxes on equivalent equipment; is concerned that the Government has not yet announced an intention to exempt mountain rescue teams from these taxes despite indications from the European Commission that the UK could well be permitted to do so; and calls on the Government to announce such an exemption immediately.

That this House pays tribute to the outstanding work of mountain rescue teams; acknowledges the dedication and skills of mountain rescue volunteers; is appalled that mountain rescue teams have to pay value added tax and vehicle excise duty on life-saving equipment; notes that these taxes cost the volunteer mountain rescue...

That this House notes that the UK plays a major role in tax dodging, with many of the world's tax havens being British dependencies or territories, and with many tax lawyers and accountants working in the City of London; believes that companies have a social responsibility to pay their fair share of tax, not only in the UK but also in the developing world; further notes that since its creation HM Revenue and Customs (HMRC) has pursued a programme of job cuts and office closures, and plans to close over 200 offices and cut 25,000 jobs by 2011, undermining HMRC's ability to assess, enforce and collect taxes and monies at a time when the tax gap is estimated by the Tax Justice Network to be costing the UK ??100 billion a year and developing countries ??250 billion a year; and calls on the Government to halt staff cutbacks and tax office closures in HMRC, to work with other countries to eradicate tax dodging practices, such as trade mis-pricing, and to promote transparency through country-by-country reporting by companies on the tax they owe, to abolish all UK tax havens, to prosecute those corporate executives, lawyers and accountants for profit laundering and tax dodging, and to use the taxes collected to help fund vital public services in the UK and in developing countries.

That this House notes that the UK plays a major role in tax dodging, with many of the world's tax havens being British dependencies or territories, and with many tax lawyers and accountants working in the City of London; believes that companies have a social responsibility to pay their fair...

That this House, noting that Google now has more advertising revenue in the UK than ITV, is concerned to find that in 2008 it generated 1.25 billion in revenue in the UK but paid only 600,000 in UK corporation tax because it declared a loss of 4.5 million in its UK operations even though its overall pre-tax profit is 34.2 per cent. of its turnover; furthermore notes that 92 per cent. of Google's total sales outside the US are accounted for in Ireland though they generated no profit there either, so that the company is legally avoiding 110 million of UK corporation tax in the UK and 135 million of tax in Ireland, which derives no tax benefit from Google because Google Ireland is owned by a Google subsidiary in the even more efficient tax haven of Bermuda; and suggests that, valuable and useful as Google is, it would be appropriate for Google to pay its proper social rent in this country as well as to make the same contribution to production and employment in the UK as the companies from which it is taking so much advertising revenue do.

That this House, noting that Google now has more advertising revenue in the UK than ITV, is concerned to find that in 2008 it generated 1.25 billion in revenue in the UK but paid only 600,000 in UK corporation tax because it declared a loss of 4.5 million in its...

That this House notes that the global financial crisis has made meeting the Millennium Development Goals by 2015 significantly more difficult and requires a substantial new source of revenue; further notes that recent moves to end the secrecy of tax havens signals a willingness to redraw rules in the financial world; recognises that the foreign exchange market has continued to grow and that market volume now exceeds $1,000 trillion a year; believes that it is an anomaly that currency transactions are exempt from taxation since all other parts of the financial market have attracted transaction duties in recent years; endorses the proposal for a currency transaction levy at a rate of 0.005 per cent., which is high enough to yield potential revenue of about $33 billion a year but too small to alter market decisions; further believes that this measure affords little scope for avoidance since this market is fully electronic, and collection automatic; recognises that a precedent for a currency transaction levy has been set by the UNITAID international drug purchase facility, which is mainly funded by aviation levies that are collected nationally and pooled internationally; and strongly recommends that the Government supports consideration of a currency transaction levy at the forthcoming G8 Summit in Italy where large-scale financing instruments will be discussed under the auspices of the International Health Partnership.

That this House notes that the global financial crisis has made meeting the Millennium Development Goals by 2015 significantly more difficult and requires a substantial new source of revenue; further notes that recent moves to end the secrecy of tax havens signals a willingness to redraw rules in the financial...

That this House believes in fair taxation and firm measures to minimise tax avoidance; is concerned, therefore that, following the Budget, Capital Gains Tax (CGT) will still be levied at 18 per cent., which is lower than the top and standard rates of income tax; notes, too, that the annual exemption from CGT for 2009-10 will be ??10,100, considerably more than the personal income tax allowance of ??6,475; recognises the moral and financial imperative which led to reform of CGT in the 2007 Pre-Budget Report, raising rates from a minimum 10 per cent. and abolishing taper relief, a tax break which had cost the public purse over ??28 billion in just seven years; considers, however, that the reforms have still not gone far enough, as wealthy people will still pay lower rates on unearned income than office cleaners on hard-earned low wages; believes, too, that the continuing discrepancy in rates constitutes a major incentive for tax avoidance; further notes Treasury estimates that taxing capital gains at the individual's marginal rate of tax would raise around ??2 billion for hard-pressed government finances; notes further that the annual exemption allowance from CGT costs the Treasury another ??2.4 billion; and urges the Chancellor of the Exchequer, therefore, to bring forward measures in the 2009 Pre-Budget Report or sooner to equalise CGT with the marginal rate of income tax, as was the case before 1997, and to consider merging the dual exemptions into a single allowance encompassing earned and unearned income.

That this House believes in fair taxation and firm measures to minimise tax avoidance; is concerned, therefore that, following the Budget, Capital Gains Tax (CGT) will still be levied at 18 per cent., which is lower than the top and standard rates of income tax; notes, too, that the annual...

That this House notes the decision of the Ecofin Council to allow EU Member States to permanently implement a reduction in the rate of value added tax (VAT) to five per cent. on building repairs and improvement work; supports the work of the Federation of Master Builders and the Cut the VAT Coalition in consistently arguing for this change; believes that reducing VAT on repairs and maintenance to existing buildings would benefit millions of home owners by getting rid of rogue builders, helping the most vulnerable afford vital repairs to their homes and thus helping free millions from fuel poverty, bringing empty homes back into use, and protecting the countryside and heritage; further notes that more energy efficient homes would help the Government meet its target of an 80 per cent. reduction in UK carbon emissions by 2050; and calls on the Government to action a cut in VAT on building repairs and maintenance work at the earliest opportunity.

That this House notes the decision of the Ecofin Council to allow EU Member States to permanently implement a reduction in the rate of value added tax (VAT) to five per cent. on building repairs and improvement work; supports the work of the Federation of Master Builders and the Cut...

That this House believes that pubs and clubs are a vital part of communities and recognises that they are under pressure from long-term trends in how citizens consume alcohol; further believes that price and taxation constitutes only one of a limited number of factors affecting their income but that the tax system should recognise the need to support pubs and clubs whilst not encouraging increases in off-trade consumption; calls on the Government to introduce measures in the 2009 Budget which place different rates of duty on draught as opposed to pre-packaged beers and cider; and further believes that by having a lower rate of duty on draught beers sold in pubs the Government can offer support to pubs and clubs without encouraging binge drinking or incurring large losses of revenues.

That this House believes that pubs and clubs are a vital part of communities and recognises that they are under pressure from long-term trends in how citizens consume alcohol; further believes that price and taxation constitutes only one of a limited number of factors affecting their income but that the...

That this House calls on the Government to undertake an immediate review of the tax-free threshold for redundancy pay which has remained fixed at ??30,000 since 1989; notes that increasing the threshold to ??50,000 as recommended by the TUC would bring it up to the level it would have been had it been up-rated in line with inflation since 1989; and further notes that many people currently required to pay tax on their redundancy payments are older employees who have been with the same employer for a substantial period of time and may need to pay for retraining in addition to their everyday costs before they are able to find new employment.

That this House calls on the Government to undertake an immediate review of the tax-free threshold for redundancy pay which has remained fixed at ??30,000 since 1989; notes that increasing the threshold to ??50,000 as recommended by the TUC would bring it up to the level it would have been...

That this House is concerned that banks financed by the UK taxpayer through credit, loans, guarantees, preference shares, ordinary shares and other means have been avoiding UK taxes; points out that Lloyds TSB, RBS, HSBC and Barclays have between them 1,207 incorporated offshoots in tax havens to enable them and their clients to avoid and evade taxes so that Barclays paid only an average of 23 per cent. of its profits in tax against the headline rate of 30 per cent.; and urges the Government to investigate the banks and to decline to provide financial support to banks engaged in devising, marketing and implementing tax avoidance schemes that have no economic substance.

That this House is concerned that banks financed by the UK taxpayer through credit, loans, guarantees, preference shares, ordinary shares and other means have been avoiding UK taxes; points out that Lloyds TSB, RBS, HSBC and Barclays have between them 1,207 incorporated offshoots in tax havens to enable them and...