My Lords, I thank the Minister for introducing the Bill and I am grateful to all noble Lords who have contributed to the debate. I sense a good deal of commonality in the views that have been expressed today.

We on our side welcome many of the objectives of the Bill....

My Lords, I thank the Minister for introducing the Bill and I am grateful to all noble Lords who have contributed to the debate. I sense a good deal of commonality in the views that have been expressed today.

We on our side welcome many of the objectives of the Bill....

Motion to consider. Agreed to on question.

Motion to consider. Agreed to on question.

To ask Mr Chancellor of the Exchequer, whether his Department plans to comply with the European Court of Justice judgment of 2015 on VAT on green products such as solar panels.

To ask Mr Chancellor of the Exchequer, whether his Department plans to comply with the European Court of Justice judgment of 2015 on VAT on green products such as solar panels.

I rise in 2016 to resume a debate that I first started with some college friends in 1986; I did not think then that this subject would end up being debated across the Chamber of the House of Commons, but I am glad that we are doing so.

The issue of...

I rise in 2016 to resume a debate that I first started with some college friends in 1986; I did not think then that this subject would end up being debated across the Chamber of the House of Commons, but I am glad that we are doing so.

The issue of...

Clauses 111 to 125 agreed to, with clause 117 agreed to as amended. Schedule 16 agreed to.

Clauses 111 to 125 agreed to, with clause 117 agreed to as amended. Schedule 16 agreed to.

To ask Her Majesty’s Government whether levels of VAT in the UK can be reduced without the approval of the EU.

To ask Her Majesty’s Government whether levels of VAT in the UK can be reduced without the approval of the EU.

I beg to move,

That this House has considered VAT evasion and internet retailers.

It is a pleasure to serve under your chairmanship, Mr Hanson. I think it is for the first time, so I hope that I will obey House procedure sufficiently not to get into trouble and be told off.

First,...

I beg to move,

That this House has considered VAT evasion and internet retailers.

It is a pleasure to serve under your chairmanship, Mr Hanson. I think it is for the first time, so I hope that I will obey House procedure sufficiently not to get into trouble and be told off.

First,...

Thank you very much for calling me, Mr Hanson. It is a pleasure to follow my hon. Friend the Member for Daventry (Chris Heaton-Harris). I congratulate him on securing the debate and on the excellent way in which he explained the problem. He gave a thorough introduction, so there is...

Thank you very much for calling me, Mr Hanson. It is a pleasure to follow my hon. Friend the Member for Daventry (Chris Heaton-Harris). I congratulate him on securing the debate and on the excellent way in which he explained the problem. He gave a thorough introduction, so there is...

It is a pleasure to serve under your chairmanship, Mr Hanson. I thank the hon. Member for Daventry (Chris Heaton-Harris) for securing this important debate. We have heard two wonderful, passionate speeches, which conveyed the anger that many people feel towards the devastation that can be caused in our constituencies...

It is a pleasure to serve under your chairmanship, Mr Hanson. I thank the hon. Member for Daventry (Chris Heaton-Harris) for securing this important debate. We have heard two wonderful, passionate speeches, which conveyed the anger that many people feel towards the devastation that can be caused in our constituencies...

It is a pleasure to appear before you for the first time, Mr Hanson. This has been an important and fairly short debate. The hon. Member for Daventry (Chris Heaton-Harris), whom I praise for securing the debate, indicated when seeking it that he thought an hour and a half would...

It is a pleasure to appear before you for the first time, Mr Hanson. This has been an important and fairly short debate. The hon. Member for Daventry (Chris Heaton-Harris), whom I praise for securing the debate, indicated when seeking it that he thought an hour and a half would...

Is there not an incentive for Amazon and other e-retail marketplaces to sort this problem out? They earn their money from commission on the total price charged. While the market might have grown a bit, the cut that Amazon would receive from a £10 item would be better than the...

Is there not an incentive for Amazon and other e-retail marketplaces to sort this problem out? They earn their money from commission on the total price charged. While the market might have grown a bit, the cut that Amazon would receive from a £10 item would be better than the...

I certainly agree with the hon. Gentleman. To take that on one step, if someone were to buy an Apple iPhone through Amazon for, say, £500, which retails from Apple online at £600, and if the reason for the price difference is not a more efficient business model but VAT...

I certainly agree with the hon. Gentleman. To take that on one step, if someone were to buy an Apple iPhone through Amazon for, say, £500, which retails from Apple online at £600, and if the reason for the price difference is not a more efficient business model but VAT...

It is a great pleasure to serve under your chairmanship for the first time, Mr Hanson. It was not that long ago that you and I were debating tax matters in your long and distinguished period on the Labour Front Bench, as my shadow. I note that four of the...

It is a great pleasure to serve under your chairmanship for the first time, Mr Hanson. It was not that long ago that you and I were debating tax matters in your long and distinguished period on the Labour Front Bench, as my shadow. I note that four of the...

I see Mr Hanson has had a promotion, so he should be congratulated.

I see Mr Hanson has had a promotion, so he should be congratulated.

Yes, that is a very long sentence. I hope you are enjoying your new role, Mr Hanson.

I congratulate my hon. Friend the Member for Daventry (Chris Heaton-Harris) on securing this debate and setting out the case so well. I also congratulate my right hon. Friend the Member for Arundel and...

Yes, that is a very long sentence. I hope you are enjoying your new role, Mr Hanson.

I congratulate my hon. Friend the Member for Daventry (Chris Heaton-Harris) on securing this debate and setting out the case so well. I also congratulate my right hon. Friend the Member for Arundel and...

Before the Minister moves off the first strand—perhaps he is planning to address this point later—23 months ago he talked about the investigations that were going on. He tells us today that there are 75 live investigations. What he could tell us, which would not breach taxpayer confidentiality, is whether...

Before the Minister moves off the first strand—perhaps he is planning to address this point later—23 months ago he talked about the investigations that were going on. He tells us today that there are 75 live investigations. What he could tell us, which would not breach taxpayer confidentiality, is whether...

I will have to write to the hon. Gentleman with details on that. I am not in a position to give any numbers this afternoon, but I understand his point.

Turning to online platforms, I can tell hon. Members that a meeting with the top online platforms took place recently, at...

I will have to write to the hon. Gentleman with details on that. I am not in a position to give any numbers this afternoon, but I understand his point.

Turning to online platforms, I can tell hon. Members that a meeting with the top online platforms took place recently, at...

Welcome to the Chair, Mr Davies. Would the Minister therefore say that in this respect, it would be advantageous to the United Kingdom to remain a member state of the European Union, because of that international dimension and the international action to which he referred?

Welcome to the Chair, Mr Davies. Would the Minister therefore say that in this respect, it would be advantageous to the United Kingdom to remain a member state of the European Union, because of that international dimension and the international action to which he referred?