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 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 House notes that value added tax (VAT) is due to rise back to 17.5 per cent. following the recent cut; is concerned that this increase will not be offset by a lowering of duty on alcohol; is further concerned that an eight per cent. increase in duty is pending, and will effectively off-set any benefit pub owners have received from the fall in VAT; regrets that this will result in yet another increase in the price of beer and other beverages which will be to the detriment of the pub industry; recognises that approximately 52 pubs are closing each week in the United Kingdom and that several factors are already negatively affecting the industry; and calls on the Government to lower the duty on beer sales to help the troubled pub industry in this country and on pub-owning companies and breweries to pass the benefit on to licensees who will be able to pass this on to the consumer and actually assist pubs.

That this House notes that value added tax (VAT) is due to rise back to 17.5 per cent. following the recent cut; is concerned that this increase will not be offset by a lowering of duty on alcohol; is further concerned that an eight per cent. increase in duty is...

That this House notes the public dissatisfaction at the current council tax system; further notes that counciltax costs 74 per cent. more than income tax to collect and administer; and calls on the Government toassess a range of potential alternative local taxation systems that include a greater element of the ability to pay.

That this House notes the public dissatisfaction at the current council tax system; further notes that counciltax costs 74 per cent. more than income tax to collect and administer; and calls on the Government toassess a range of potential alternative local taxation systems that include a greater element of the...

That this House supports calls from the Federation of Master Builders for a reduction in the rate of value added tax (VAT) to five per cent. on building repair and improvement work to existing buildings; believes that reducing VAT on repairs and maintenance to existing buildings would benefit millions of UK home owners by getting rid of rogue builders, helping those who cannot afford vital repairs to their homes, bringing empty homes back into use, and protecting the countryside and UK heritage; considers that reducing VAT to five per cent. in this area would also make it easier for home owners to make energy efficient repairs and improvements to their properties, thus helping to make the UK's existing building stock greener and more energy efficient; and notes that, with buildings responsible for 40 per cent. of the UK's total carbon emissions, this measure would go some way in helping the Government to meet its target of a 60 per cent. reduction in UK carbon emissions by 2050.

That this House supports calls from the Federation of Master Builders for a reduction in the rate of value added tax (VAT) to five per cent. on building repair and improvement work to existing buildings; believes that reducing VAT on repairs and maintenance to existing buildings would benefit millions of...

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 with regret the serious effects on the poorest in Britain's communities of the recent Finance Bill; further notes in particular the failure fully to reverse the reductions in income caused by the removal of the 10 pence tax band, the higher taxation on bingo when compared with casinos, and the increase in beer duty and its consequent effect on pubs; and calls on the Government to make provision to redress this bias against the poor by respective compensatory increases in the taxation of the better off, of casinos and of alcopops.

That this House notes with regret the serious effects on the poorest in Britain's communities of the recent Finance Bill; further notes in particular the failure fully to reverse the reductions in income caused by the removal of the 10 pence tax band, the higher taxation on bingo when compared...

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, 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 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...