That this House calls on the Government to reconsider plans to abolish furnished holiday lets relief; recognises this decision will impact on the rural tourism industry by increasing the taxation burden on small businesses; understands the Treasury was attempting to close a loophole that allows people with a single holiday home abroad to get relief, but regrets Ministers have failed to differentiate between such cases and small tourist businesses; and further calls on the Government to urgently rethink this tax change before irreparable damage is caused.

That this House calls on the Government to reconsider plans to abolish furnished holiday lets relief; recognises this decision will impact on the rural tourism industry by increasing the taxation burden on small businesses; understands the Treasury was attempting to close a loophole that allows people with a single holiday...

That this House supports the proposal of the Trades Union Congress (TUC) that the amount of tax relief that can be claimed by those earning more than ??100,000 a year be capped at ??5,000; notes that this would raise ??10 billion a year; further notes the recent TUC analysis which revealed that just 3.1 per cent. of the taxpayer population receive 31 per cent. of all tax relief, averaging ??18,750 a year each; and considers that this tax relief cap on the better off is a fairer way to reduce the deficit than cuts in public services or tax rises affecting poorer households.

That this House supports the proposal of the Trades Union Congress (TUC) that the amount of tax relief that can be claimed by those earning more than ??100,000 a year be capped at ??5,000; notes that this would raise ??10 billion a year; further notes the recent TUC analysis which...

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 recognises the need for a greater focus on preventative health care, and that skin cancer cases in the UK have more than doubled in the last 20 years with 60,000 people diagnosed and 1,700 deaths each year from melanoma; notes that children are particularly at risk with around 80 per cent. of exposure to the sun occurring before the age of 21 and sunburn in childhood being a major factor in an adult's chances of getting skin cancer; calls on the Government to take the financially prudent and caring approach of reclassifying suncare products as essential healthcare items for VAT purposes; and congratulates the Institute of Cancer Research and other bodies which have promoted skin awareness campaigns to remove VAT from suncare products.

That this House recognises the need for a greater focus on preventative health care, and that skin cancer cases in the UK have more than doubled in the last 20 years with 60,000 people diagnosed and 1,700 deaths each year from melanoma; notes that children are particularly at risk with...

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 welcomes the current initiative to provide business rate relief to businesses that occupy a single property or several properties where the rateable values are less than ??2,200; but notes that this excludes many important high street businesses which, although relatively small, operate from two or more properties; and therefore calls on the Government to extend small business rate relief to cover enterprises which have a turnover of less than ??500,000 in addition to the current eligibility criteria.

That this House welcomes the current initiative to provide business rate relief to businesses that occupy a single property or several properties where the rateable values are less than ??2,200; but notes that this excludes many important high street businesses which, although relatively small, operate from two or more properties;...

That this House expresses concern that the award-winning tax offices in Accrington and Chorley are due to close; believes that this decision is unjustified and will reduce the level of services provided to local people; recognises the commitment and dedication of the hard-working staff based in the Accrington and Chorley tax offices; and calls on the Government to review this decision and reverse the closure of these tax offices.

That this House expresses concern that the award-winning tax offices in Accrington and Chorley are due to close; believes that this decision is unjustified and will reduce the level of services provided to local people; recognises the commitment and dedication of the hard-working staff based in the Accrington and Chorley...

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 is aware that UK betting industries companies currently are obliged to pay a gross profits tax of 15 per cent. corporation tax, value added tax on their input costs and a 10 per cent. contribution towards the horseracing levy, and that in contrast offshore operators currently allowed to trade in the UK market are only paying around 3.5 per cent., thus giving them a significant competitive advantage over UK-based companies; notes that this has already led to job losses in British businesses caused not least by such offshore operators using their competitive advantage to promote aggressively and extend their services, thereby creating extremely difficult trading environments for disadvantaged UK operators who pay their dues; and calls on the Government to take action immediately to stop such unfair competition, which neither helps the British taxpayer nor the industry in which it operates.

That this House is aware that UK betting industries companies currently are obliged to pay a gross profits tax of 15 per cent. corporation tax, value added tax on their input costs and a 10 per cent. contribution towards the horseracing levy, and that in contrast offshore operators currently allowed...

That this House deprecates the Government's decision to invoke financial privilege to prevent the House of Lords returning its sensible amendments to the Business Rate Supplements Bill which would have prevented retrospective punishment of port businesses for the incompetence and failures of the Valuation Office Agency; views this pathetic and petty decision not as an invocation of the spirit of Lloyd George to protect the powers of the Commons but as a cowardly attempt to conceal the disastrous consequences of the massive retrospective rate bills the Government is imposing on the ports and its failure to manage the Valuation Office Agency and to prevent it punishing ports; and very much regrets that in doing so the Government and this House lose the opportunity to right a serious wrong and protect Britain's ports from the insolvencies, job losses and diversion of trade and investments which will result.

That this House deprecates the Government's decision to invoke financial privilege to prevent the House of Lords returning its sensible amendments to the Business Rate Supplements Bill which would have prevented retrospective punishment of port businesses for the incompetence and failures of the Valuation Office Agency; views this pathetic and...

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, in light of the injustice currently being done to port operators by demanding huge retrospective payments for new business rate assessment on top of the business rates they have already paid through the cumulo rent system, believes that, if the House of Lords reiterates its amendments stopping retrospective demands where they arise through faults on the part of the Valuation Agency, the Government should use the opportunity to listen to the ports, look seriously at the problem, and drop retrospective demands which are going to make many port operators insolvent and lose jobs and investment in ports; urges the Government to restore the basic and fair principle of business rating which is that new assessments which are not the fault of the ratepayer are not made retrospectively; and accordingly further urges the Government to act urgently to save the situation before local authorities are forced to initiate recovery proceedings, company accountants are compelled to indicate a potential insolvency in the accounts of port operators and ports are plunged into a disaster which is easily avoidable if only the Government will listen.

That this House, in light of the injustice currently being done to port operators by demanding huge retrospective payments for new business rate assessment on top of the business rates they have already paid through the cumulo rent system, believes that, if the House of Lords reiterates its amendments stopping...

That this House notes that council tax is 74 per cent. more expensive than income tax to administer, and that aligning council tax and income tax collection could save the public purse approximately ??200 million per year; further notes that many pensioners and families on low incomes are disadvantaged by the current structure of council tax; and calls on the Government to engage in a national debate and provide a detailed assessment of a wide range of alternatives to council tax in its current form.

That this House notes that council tax is 74 per cent. more expensive than income tax to administer, and that aligning council tax and income tax collection could save the public purse approximately ??200 million per year; further notes that many pensioners and families on low incomes are disadvantaged by...

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...