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 recognises that addressing the root causes of conflict is a social, ethical and economic imperative for the 21st century and that Britain is a world leader in sponsoring initiatives designed to prevent and resolve conflicts through a range of mechanisms including the Conflict Pool, thus greatly contributing to global peace and security through non-military means; further recognises previous legislation for individuals of conscience to opt-out of military conscription, but those same individuals do not have the same right to opt-out of paying for, through the tax system, military activity that would go against their conscience; and notes that this dilemma can be resolved by enabling citizens to direct the proportion of their income tax that goes to the military to be placed in a non-military security fund, such as the Conflict Pool and its successors, thus allowing all taxpayers to be able to contribute their taxes with a clear conscience.

That this House recognises that addressing the root causes of conflict is a social, ethical and economic imperative for the 21st century and that Britain is a world leader in sponsoring initiatives designed to prevent and resolve conflicts through a range of mechanisms including the Conflict Pool, thus greatly contributing...

That this House sends solidarity to members of the Public and Commercial Services Union (PCS) in HM Revenue and Customs (HMRC) taking action in defence of their services and jobs and to resist privatisation; recognises the pressure the workforce is increasingly under to mask job cuts; condemns attempts to divide workers by implementing a punitive performance management system that seeks to penalise 10 per cent of its staff every year; is dismayed at announcements to close a further 23 locations across the UK in June 2014 as part of an ill-conceived plan to cut 22,000 jobs and the closure of all 281 UK tax enquiry centres which forces pensioners and those most in need to contact understaffed contact centres or use the internet to get help with their tax affairs; commends PCS for its constructive attempts to negotiate a solution; and urges HMRC to enter into meaningful talks with the union and take action to reverse the cuts, centralisation and privatisation, ensuring proper staffing levels across the Department.

That this House sends solidarity to members of the Public and Commercial Services Union (PCS) in HM Revenue and Customs (HMRC) taking action in defence of their services and jobs and to resist privatisation; recognises the pressure the workforce is increasingly under to mask job cuts; condemns attempts to divide...

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 notes the negative impact of tax havens and tax avoidance generally on developing African countries; believes that a reliable and robust tax regime is essential for the provision of services and amenities to developing communities and that local tax avoidance in such communities only further increases the likelihood of certain countries having to depend on foreign aid provided by taxpayers in nations such as the UK; acknowledges therefore the disadvantage suffered by certain developing countries as a result of Barclays Bank's Offshore Corporate Division and its promotion of Mauritius as a way of channelling offshore investment into Africa; condemns the practice of encouraging offshore tax avoidance in those regions and recognises that, as the UK's most prominent bank in Africa, Barclays Bank has an obligation to reflect the moral economic attitudes of the Government and the British people; and calls on the Government to condemn these practices and on Barclays to live up to its own corporate responsibilities by closing down its Offshore Corporate Division, becoming more transparent by making a detailed tax strategy public and proving that any remaining activities in tax havens are not linked to tax avoidance, further proving that Barclays intends to play a positive role in Africa on tax by demonstrating that it is pursuing a constructive and fully transparent relationship with the relevant tax authorities, and supporting the development of strong local tax collection systems and strong on-shore finance sectors in the African countries in which it operates.

That this House notes the negative impact of tax havens and tax avoidance generally on developing African countries; believes that a reliable and robust tax regime is essential for the provision of services and amenities to developing communities and that local tax avoidance in such communities only further increases the...

That this House commends ActionAid for its work in highlighting the activities of Barclays Bank in Africa; condemns the Bank's promotion of the use of tax havens by large businesses working in Africa; notes that banks' tax haven businesses undermine efforts by African governments to raise the money they need to pay for vital services such as health and education, thereby ending their dependency on aid; further notes that promoting tax havens goes against commitments made by the CEO of Barclays, Antony Jenkins, to ensure that Barclays acts as a force for good in Africa; and calls on Barclays Bank to change its policy of promotion and use of tax havens.

That this House commends ActionAid for its work in highlighting the activities of Barclays Bank in Africa; condemns the Bank's promotion of the use of tax havens by large businesses working in Africa; notes that banks' tax haven businesses undermine efforts by African governments to raise the money they need...

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...