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 calls on the Government to reconsider the planned cuts to HM Revenue and Customs' (HMRC) offices across the country; offers its full support to the hardworking staff in offices in Dundee and across the UK who are worried about their jobs; and urges the Government to enter into discussions with HMRC staff and their union the Public and Commercial Services Union in order to avoid job losses and unnecessarily damaging this crucial service.

That this House calls on the Government to reconsider the planned cuts to HM Revenue and Customs' (HMRC) offices across the country; offers its full support to the hardworking staff in offices in Dundee and across the UK who are worried about their jobs; and urges the Government to enter...

That this House notes with grave concern the proposal in the 2014 Budget to grant powers to HM Revenue and Customs (HMRC) to gain direct access to citizens' bank accounts without judicial oversight; further notes the evidence given to the Treasury Committee and the Committee's recommendations in its Thirteenth Report, Budget 2014 (HC 1189); is concerned by the continuing failure of HMRC to manage and store data in a manner commensurate with such powers; believes that the granting of such powers would constitute an unprecedented reduction in the rights of citizens and their right to fair protection from the state by reintroducing Crown Preference without due process; and therefore calls on the Government to abandon these plans.

That this House notes with grave concern the proposal in the 2014 Budget to grant powers to HM Revenue and Customs (HMRC) to gain direct access to citizens' bank accounts without judicial oversight; further notes the evidence given to the Treasury Committee and the Committee's recommendations in its Thirteenth Report,...

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 welcomes the contribution that road fuel gases such as compressed natural gas (CNG) and liquefied petroleum gas (LPG) have made in reducing environmentally damaging emissions from transport whilst cutting fuel costs for hard-pressed drivers; supports the commitment to maintain the fuel duty differential between most road fuel gases and petrol for 10 years; expresses concern however that the most successful and widely used road fuel gas LPG is singled-out for annual increases in duty until 2024; challenges HM Treasury's rationale that LPG is not as environmentally beneficial as CNG; notes the study of 9,000 modern cars undertaken by Atlantic Consulting in 2014 which found that LPG overall is just as clean, if not cleaner, in its emissions than CNG; and calls on the Government to change its policy and treat LPG on the same basis as CNG for the next 10 years.

That this House welcomes the contribution that road fuel gases such as compressed natural gas (CNG) and liquefied petroleum gas (LPG) have made in reducing environmentally damaging emissions from transport whilst cutting fuel costs for hard-pressed drivers; supports the commitment to maintain the fuel duty differential between most road fuel...

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 condemns Britain's big six water companies for avoiding paying their fair share of tax; notes that despite amassing £1.75 billion in combined profits, only £45 million was paid in tax last year by two out of the six companies with the other four paying no corporation tax at all; further notes that these same companies are increasing their profits on the back of inflation-busting increases to customers' bills; and therefore calls on the water companies to pay their fair share of tax by putting an end to dubious tax avoidance measures; and, failing this, calls on the Government to introduce a windfall tax on all the water companies to recover the tax revenue that has been lost since privatisation.

That this House condemns Britain's big six water companies for avoiding paying their fair share of tax; notes that despite amassing £1.75 billion in combined profits, only £45 million was paid in tax last year by two out of the six companies with the other four paying no corporation tax...