That this House welcomes the ending of the beer duty escalator and the positive impact of two successive beer duty cuts in the 2013 and 2014 Budgets in supporting the growth of Britain's breweries and underpinning confidence in the UK's pubs; notes that beer duty is now 13 per cent lower than under the tax rises previously planned, a tax reduction that has been popular with pubgoers, leading to an additional 16,000 jobs and in the first six months following the Budget an extra £44 million in investment; and urges the Government to consider a further cut in beer duty in the 2015 Budget which would secure pub jobs, help keep pub pints affordable and support Britain's much-loved pubs.

That this House welcomes the ending of the beer duty escalator and the positive impact of two successive beer duty cuts in the 2013 and 2014 Budgets in supporting the growth of Britain's breweries and underpinning confidence in the UK's pubs; notes that beer duty is now 13 per cent...

That this House believes that the UK's air passenger duty is acting as a barrier to allowing hardworking families to take holidays abroad, when the majority already have to pay a premium due to school term-time restrictions; and calls on the Government to reduce the financial impact on hardworking families by scrapping the air passenger duty applicable to children.

That this House believes that the UK's air passenger duty is acting as a barrier to allowing hardworking families to take holidays abroad, when the majority already have to pay a premium due to school term-time restrictions; and calls on the Government to reduce the financial impact on hardworking families...

That this House recognises 25 June 2014 as Day of the Seafarer; notes the critical economic, social and cultural importance of the UK's 10,840 officers, 8,590 ratings and 1,990 officer cadets working at sea today; expresses dismay at the ongoing decline in the number of registered UK seafarers, with a 30 per cent fall in the number of ratings alone since 2011; further notes that this decline is largely due to the continued exclusion of seafarers from the full protections of the national minimum wage and the Equality Act 2010, which has allowed the undercutting of employment standards in the maritime industry; further notes that this has resulted in pay rates for seafarers in the UK ferry industry as low as £2.35 per hour, whilst ship owners in the Tonnage Tax scheme are benefiting from tax relief currently standing at over £1.5 billion; supports the National Union of Rail, Maritime and Transport Workers' Ships of Shame campaign which highlights this exploitation of seafarers; and calls on the Government to mark Day of the Seafarer by committing to full enforcement of the national minimum wage in the maritime sector and implementation of the recommendation of the Government-commissioned Carter Review which called for the end of differential pay in the shipping industry.

That this House recognises 25 June 2014 as Day of the Seafarer; notes the critical economic, social and cultural importance of the UK's 10,840 officers, 8,590 ratings and 1,990 officer cadets working at sea today; expresses dismay at the ongoing decline in the number of registered UK seafarers, with a...

That this House welcomes the availability of salary sacrifice car schemes for public and private sector workers, providing a boost to the motoring industry and delivering a low cost, low polluting motoring option; notes the popularity of these schemes and their long-term fiscal neutrality to the Exchequer; further notes the current exemption of teachers from the scheme despite all other public and private sector professions being eligible, and teachers having access to similar schemes such as Cycle to Work; acknowledges the demand from teachers for having access to salary sacrifice car schemes; and urges the Secretary of State for Education to consider amending the School Teachers' Pay and Conditions Document Agreement to extend access to the schemes for teachers.

That this House welcomes the availability of salary sacrifice car schemes for public and private sector workers, providing a boost to the motoring industry and delivering a low cost, low polluting motoring option; notes the popularity of these schemes and their long-term fiscal neutrality to the Exchequer; further notes the...

That this House recognises the value of the tourism sector; notes that tourism-related businesses lie at the heart of the local community and economy; further notes that 24 out of 27 EU states, including the Republic of Ireland, take advantage of a reduced rate of VAT for some part of their tourism sector, and that this has made a positive impact by increasing investment and jobs; acknowledges that, as a result, local regions that have a high reliance on the tourism sector are at a competitive disadvantage compared to other EU states; highlights the economic study produced by Professor Adam Blake, using the Treasury's own modelling technique, which showed that a cut in tourism VAT could increase gross domestic product by up to £4 billion per year; calls on the Chancellor of the Exchequer to introduce a sector-specific VAT reduction for certain tourism-related products, including accommodation and attractions; and further recognises that such a move would strengthen the wider economy, support job creation and generate investment in local businesses.

That this House recognises the value of the tourism sector; notes that tourism-related businesses lie at the heart of the local community and economy; further notes that 24 out of 27 EU states, including the Republic of Ireland, take advantage of a reduced rate of VAT for some part of...

That this House recognises the huge contribution the Scotch whisky industry makes to UK exports, totalling £4.3 billion in the last full year, and contrasts this with the long-term decline of the domestic market for Scotch whisky; and calls on the Chancellor to end the spirits duty escalator in this month's budget in line with the decision to end it for beer last year.

That this House recognises the huge contribution the Scotch whisky industry makes to UK exports, totalling £4.3 billion in the last full year, and contrasts this with the long-term decline of the domestic market for Scotch whisky; and calls on the Chancellor to end the spirits duty escalator in this...

That this House welcomes the 2013 beer duty cut and calls for a freeze in 2014; believes that this has benefited brewers but not pubco tenants who face above inflation pubco price increases; notes that Rob Willock, editor of the Publican's Morning Advertiser called this the pubco price escalator and agrees with his comments on 23 October 2013 that "there is one area in which pubco lessees still regularly appear to suffer in the relationship with their landlord that remains unregulated and potentially unfair - that of beer pricing" and that "pubcos fought passionately against the beer-duty-escalator - and won their concession. It's not fair for them to impose the same sort of mechanism on their lessees"; further notes that over six years from 2003 the price of an 11 gallons keg of Foster's increased to Enterprise Inns tenants 4.5 times the increase to freehouses; further notes the latest pubco price hike in February 2014, not followed by wholesalers; deplores Punch Taverns' £2.271 billion profit in 10 years from on-selling beer they don't brew to their own tenants; further notes that the ALMR benchmarking survey shows average tied rents are higher than free of tie, demonstrating that pubco tenants don't get low rents for higher beer prices but are doubly overcharged; and calls on the Treasury to support a market rent-only option for pubco tenants which would allow the open market to self-regulate product price, increase licensee earnings, make pubs more viable and reduce the price of a pint in pubco pubs.

That this House welcomes the 2013 beer duty cut and calls for a freeze in 2014; believes that this has benefited brewers but not pubco tenants who face above inflation pubco price increases; notes that Rob Willock, editor of the Publican's Morning Advertiser called this the pubco price escalator and...

That this House notes that the Government is losing much more than £1 in every £10 it seeks to collect from companies to tax evasion and avoidance; further notes that according to a recent Institute for Business Ethics poll, the public is now more concerned about tax avoidance than any other issue of corporate conduct; shares the public opposition to companies that avoid and evade paying the tax they owe; further notes the emergence of boycotts of companies such as Amazon and Starbucks; welcomes, like ICAEW and others, the launch of the Fair Tax Mark and the certification of Midcounties Co-opeative, Unity Trust Bank and others, who have been accredited as seeking to pay the tax that they owe in the right place at the right time; believes that such a mark will usefully provide consumers with the information they need to make ethical purchasing decisions based on the behaviour of corporations, and ultimately lead to additional tax revenue being paid to HM Revenue and Customs; and therefore calls on the Government to endorse the idea of a Fair Tax Mark, to work with its founders to put fair tax at the centre of the corporate social responsibility agenda and to redouble its efforts to clamp down on corporate tax evasion and avoidance.

That this House notes that the Government is losing much more than £1 in every £10 it seeks to collect from companies to tax evasion and avoidance; further notes that according to a recent Institute for Business Ethics poll, the public is now more concerned about tax avoidance than any...

That this House notes that there are 5,000 independent petrol filling stations in the UK; recognises the valuable contribution that they make to the economy and the national infrastructure; further notes that independent filling stations are closing at a rate of four per week with the loss of 1,500 jobs per year; believes that this is a real loss for those in rural communities who rely on them, as well as Government due to lost revenue; and therefore urges the Government to implement a plan to ensure fair competition, fair taxation, and fair planning in this industry to secure a sustainable future for the UK's independent petrol filling stations.

That this House notes that there are 5,000 independent petrol filling stations in the UK; recognises the valuable contribution that they make to the economy and the national infrastructure; further notes that independent filling stations are closing at a rate of four per week with the loss of 1,500 jobs...

That this House is aware of the disquiet and anger amongst businessmen and women concerning annual inflation-linked increases in business rates, regardless of the ability to pay, or wider economic circumstances, especially those which inhibit growth and investment; and believes that whilst acknowledging the two per cent cap and limited relief options offered in the Autumn Statement, in the present period of austerity the Chancellor should immediately announce a two-year freeze in such payments and commit to a thorough review of this current fundamentally flawed system with the view to replacing it with a mechanism that is fair and one which enables companies to generate jobs, create wealth and growth within communities.

That this House is aware of the disquiet and anger amongst businessmen and women concerning annual inflation-linked increases in business rates, regardless of the ability to pay, or wider economic circumstances, especially those which inhibit growth and investment; and believes that whilst acknowledging the two per cent cap and limited...

That this House notes the promise made by the Chancellor of the Exchequer and the Secretary of State for Communities and Local Government to remove self-build housing from the community infrastructure levy; regrets the lack of progress in implementing this decision; and urges the Government to promptly institute this change and remove this unfair tax on those building their own home and give small building firms, home ownership and housing a much needed boost.

That this House notes the promise made by the Chancellor of the Exchequer and the Secretary of State for Communities and Local Government to remove self-build housing from the community infrastructure levy; regrets the lack of progress in implementing this decision; and urges the Government to promptly institute this change...

That this House acknowledges that, despite being recognised as a soft form of gambling that plays an important social role within many local communities in the UK, bingo is subject to a gross profits tax of 20 per cent, as opposed to the 15 per cent charged on other forms of gambling; notes that with no recoverable VAT on costs, bingo duty is equivalent to the industry paying a VAT rate of 32 per cent; further notes that this is significantly more than other high street businesses; and welcomes the Bingo Association's Boost Bingo Campaign that will be running between 17 January to 26 February 2014, asking for a level playing field, so that the industry can continue to invest in people, premises and product.

That this House acknowledges that, despite being recognised as a soft form of gambling that plays an important social role within many local communities in the UK, bingo is subject to a gross profits tax of 20 per cent, as opposed to the 15 per cent charged on other forms...