That this House is alarmed at research presented at the American Heart Association conference that suggests sugar-sweetened drinks may be associated with 180,000 deaths around the world each year; notes that data collected as part of the 2010 Global Burden of Diseases Study links 133,000 diabetes deaths, 44,000 deaths from cardiovascular diseases and 6,000 cancer deaths to the consumption of sugar-sweetened beverages; further notes that 78 per cent of these deaths were due to over-consumption of sugary drinks in low and middle-income countries rather than high-income countries; and urges the Government to take immediate action to lessen these unnecessary deaths in the UK by introducing legislation to tax sugar-sweetened beverages.

That this House is alarmed at research presented at the American Heart Association conference that suggests sugar-sweetened drinks may be associated with 180,000 deaths around the world each year; notes that data collected as part of the 2010 Global Burden of Diseases Study links 133,000 diabetes deaths, 44,000 deaths from...

That this House notes the campaign by the organisation Enough Food For Everyone If is supported by a very wide array of organisations, including many religious organisations; further notes that the campaign is calling for the Government to commit 0.7 per cent of national income to go to life-saving international aid, stopping children from dying of hunger and helping the poorest people in poorer countries feed themselves; further notes it is calling for the Government to commit to spend at least £425 million per year on sustainable small-scale agriculture to achieve food security for over 418,500 people annually; further notes it is calling for the Government to spend £149 million per year on direct interventions to address child and maternal malnutrition; further notes it is calling on the Government to introduce a requirement, such as in the Disclosure of Tax Avoidance Schemes rules in the Finance Bill, on UK-registered companies and wealthy UK citizens to report their use of tax schemes which have an impact on developing countries; further notes it is calling on the Government to require that, when such schemes are identified, the Government will use its existing powers under bilateral and multilateral treaties to notify developing countries' tax authorities and to assist in the recovery of that tax; and supports these various very reasonable demands by Enough Food For Everyone If.

That this House notes the campaign by the organisation Enough Food For Everyone If is supported by a very wide array of organisations, including many religious organisations; further notes that the campaign is calling for the Government to commit 0.7 per cent of national income to go to life-saving international...

That this House welcomes the report by the Academy of Medical Royal Colleges calling for an introduction of a 20 per cent tax on the sale of soft drinks and more advice for parents on the costs of high calorie food; notes the 10 point plan recommended by the report to reduce the £5.1 billion obesity cost to the NHS; recognises that the soft drink industry must take responsibility for the effect of its products on the nation's health; and calls on the Government to take immediate action by introducing a tax on soft drinks and legislation to reduce the amount of sugar, salt and fat in food and drinks.

That this House welcomes the report by the Academy of Medical Royal Colleges calling for an introduction of a 20 per cent tax on the sale of soft drinks and more advice for parents on the costs of high calorie food; notes the 10 point plan recommended by the report...

That this House notes the proposed increase of £80 in Thames Water bills indefinitely to fund the Thames Tideway Tunnel, which means a rise of 24 per cent in the current average water bill for Thames Water customers; further notes that the Government is considering underwriting the scheme, which will leave taxpayers liable for the risks of the tunnel construction; is concerned that Thames Water does not have the financial strength to finance the construction of the Thames Tideway Tunnel with its own resources; further notes that over the last five years Thames Water has paid dividends of £1.18 billion to its owners and that in the last two years dividends have exceeded profit, causing Thames Water to borrow money in order to pay out dividends; further notes that since being bought by the Macquarie Infrastructure Fund long-term debt in Thames Water has increased by £4 billion which has been used primarily to pay off debts owed by the holding companies rather than invest in the water and sewerage network; further notes that this increased borrowing has lowered Thames Water's tax liability so that the company has not paid corporation tax in two years; further notes that the Macquarie Infrastructure Fund which controls Thames Water is based in an offshore tax haven; believes that the taxpayer and Thames Water's 13 million customers should not pay for Thames Water's irresponsible financial management; and calls on the Government and Ofwat to require a substantial contribution from Thames Water's shareholders towards all measures to clean up the Thames.

That this House notes the proposed increase of £80 in Thames Water bills indefinitely to fund the Thames Tideway Tunnel, which means a rise of 24 per cent in the current average water bill for Thames Water customers; further notes that the Government is considering underwriting the scheme, which will...

That this House welcomes news that exemptions from corporation tax for private healthcare providers have been ruled out by NHS regulator Monitor; opposes tax exemptions for private healthcare providers in any form; is determined that any private company seeking to make a profit from the provision of NHS services must be expected to pay taxes on that profit in full like any other company; and calls on the Government to ensure that it does not adopt any measures which would introduce tax exemptions for private healthcare providers of any kind.

That this House welcomes news that exemptions from corporation tax for private healthcare providers have been ruled out by NHS regulator Monitor; opposes tax exemptions for private healthcare providers in any form; is determined that any private company seeking to make a profit from the provision of NHS services must...

That this House notes with concern continuing reports that companies which have substantial contracts with Government departments are engaging in tax avoidance schemes; congratulates the Chief Secretary to the Treasury on his announcement to the Liberal Democrat Party Conference in autumn 2012 that he would commission HM Treasury to work with the Cabinet Office to look at how procurement rules can be changed to make sure the Government does not contract with companies which engage in tax avoidance; and calls on the Government to bring forward measures at the next available opportunity so that the substantial power of Government spending can be used to protect the Government's revenue.

That this House notes with concern continuing reports that companies which have substantial contracts with Government departments are engaging in tax avoidance schemes; congratulates the Chief Secretary to the Treasury on his announcement to the Liberal Democrat Party Conference in autumn 2012 that he would commission HM Treasury to work...

That this House acknowledges the tough trading and poor economic conditions faced by local businesses throughout the UK, in particular over the last two years; recalls that during this period business rates have risen by an average of 10 per cent, thereby adding considerable costs to local enterprises which have had to endure real challenges to survive; believes that the time has come for the Government to realise that without direct action many such enterprises will not survive another financial year; and calls on Mr Chancellor of the Exchequer to freeze business rates for the coming 12 month fiscal period.

That this House acknowledges the tough trading and poor economic conditions faced by local businesses throughout the UK, in particular over the last two years; recalls that during this period business rates have risen by an average of 10 per cent, thereby adding considerable costs to local enterprises which have...

That this House is aware of the recent poll conducted by the British Retail Consortium which showed that two-thirds of hon. Members believe that high streets in their constituencies had deteriorated noticeably over the last five years and that taking action against the rising costs of doing business in this sector should be a priority towards securing them a healthy future; understands the importance of high streets being essential to local economies and focal points for communities; recalls, however, that business rates have risen by an average 10 per cent over the last two years, adding over half a billion pounds to retailers' bills during times of extremely tough trading conditions; believes immediate help is required to support many high street traders who are facing real endurance tests in these challenging economic times; and supports the petition to Mr Chancellor of the Exchequer to freeze business rates which are set to rise a further 2.6 per cent in 2013, to help breathe life back into town centre areas.

That this House is aware of the recent poll conducted by the British Retail Consortium which showed that two-thirds of hon. Members believe that high streets in their constituencies had deteriorated noticeably over the last five years and that taking action against the rising costs of doing business in this...

That this House notes that 11 European countries have agreed to introduce a financial transactions tax; further notes that according to the Institute for Public Policy Research the introduction of a tax rate of just 0.01 per cent would raise 25 billion a year; regrets that the Government has refused to introduce such a tax at the behest of its friends in the City; and calls on the Government to now reverse this veto for the improvement of the public finances and the benefit of the wider economy.

That this House notes that 11 European countries have agreed to introduce a financial transactions tax; further notes that according to the Institute for Public Policy Research the introduction of a tax rate of just 0.01 per cent would raise 25 billion a year; regrets that the Government has refused...

That this House notes with concern that Goldman Sachs had planned to delay paying bonuses to its bankers in the UK in order to exploit the forthcoming cut in income tax for high earners; and, whilst noting that this decision has now been rescinded, calls on the Government to bring forward legislation to enable action to be taken against any company that seeks to manipulate its payment system to avoid taxes in this way.

That this House notes with concern that Goldman Sachs had planned to delay paying bonuses to its bankers in the UK in order to exploit the forthcoming cut in income tax for high earners; and, whilst noting that this decision has now been rescinded, calls on the Government to bring...

That this House is alarmed at the elaborate and complex structure constructed by internet company, Google, in order to push revenues offshore and halve its global tax bill; notes with concern that using this structure Google have funnelled £6 billion through the tax haven of Bermuda, paying just £6 million amounting to 0.01 per cent of the total in corporation tax in the UK; further notes that Google has almost doubled the amount of money it is diverting offshore in the past three years; is concerned that Google chairman Eric Schmidt acknowledged he was very proud of the structure which enabled the company to pay such little tax; welcomes the Prime Minister's initial attempts to bring world leaders together to tackle the issue of tax avoidance; and calls on the Government to use the UK presidency of the G8 to put real pressure on corporations that avoid paying tax.

That this House is alarmed at the elaborate and complex structure constructed by internet company, Google, in order to push revenues offshore and halve its global tax bill; notes with concern that using this structure Google have funnelled £6 billion through the tax haven of Bermuda, paying just £6 million...

That this House notes with despair the recent introduction of two new and additional taxes in 2012 on people wishing to build their own home, the community infrastructure levy and the affordable housing levy; further notes with huge concern that a couple wishing to build their own home, either themselves or through hiring local companies, now face around £35,000 in new taxes in order to do so and even higher amounts in London and the South East; further notes that in former mining areas this can equate to a third of the value of the new home; further notes that people are already abandoning plans to build a house because of these new taxes; and calls on the Housing Minister and the Department of Communities and Local Government to exempt individual developments from these taxes, establish a threshold for the number of dwellings in a development below which they will not apply and give a boost to the aspiration of people and the small businesses who lose out the most from these unfair taxes.

That this House notes with despair the recent introduction of two new and additional taxes in 2012 on people wishing to build their own home, the community infrastructure levy and the affordable housing levy; further notes with huge concern that a couple wishing to build their own home, either themselves...

That this House agrees that where possible taxpayer's money should not be used to award Government contracts to companies and individuals involved in tax avoidance.

That this House agrees that where possible taxpayer's money should not be used to award Government contracts to companies and individuals involved in tax avoidance.

That this House condemns the recent comments by Google's chairman Eric Schmidt that he is proud of his company's tax avoidance, calling it capitalism, which demonstrates contempt for the UK Government and its taxpayers; and therefore calls on the Government to review its approach to corporation tax avoidance working alongside other affected countries, including making it a priority of the G8 presidency.

That this House condemns the recent comments by Google's chairman Eric Schmidt that he is proud of his company's tax avoidance, calling it capitalism, which demonstrates contempt for the UK Government and its taxpayers; and therefore calls on the Government to review its approach to corporation tax avoidance working alongside...

That this House notes that despite having almost one-third of the UK coffee shop market, Starbucks has paid corporation tax only once in the past 15 years; calls for Starbucks and other multinational companies to be taxed on the real value of their production in the UK, not an arbitrary feel-goodamount and, failing this, for each individual outlet to be taxed on its profits, as is the expectation for businesses in Worksop and Retford such as Miss Poppy's Coffee Shop or The Bay Tree; and urges local authorities to refuse planning permission to Starbucks and other tax-avoiding companies until they agree to pay the same level of tax as their small business competitors each and every year.

That this House notes that despite having almost one-third of the UK coffee shop market, Starbucks has paid corporation tax only once in the past 15 years; calls for Starbucks and other multinational companies to be taxed on the real value of their production in the UK, not an arbitrary...

That this House urges the Government to bring forward budget resolutions to introduce transferable tax allowances for married couples as specified in the Coalition Agreement in order to reduce child poverty and strengthen family life.

That this House urges the Government to bring forward budget resolutions to introduce transferable tax allowances for married couples as specified in the Coalition Agreement in order to reduce child poverty and strengthen family life.

That this House notes business rates are the third biggest expense for many small businesses after rent and wages; further notes business rates are a regressive tax not related to the ability to pay which places a disproportionate burden on small businesses; also notes the Institute for Fiscal Studies (IFS) Mirrlees Review which states, the business rate is not a good tax, which distorts economic behaviour; further notes using a monthly average RPI to determine the inflationary rise can lead to disproportionate rises in business rates, such as the 5.6 per cent increase in 2011, whereas using an annual average RPI would tend to flatten out spikes and make increases more predictable; supports the Federation of Small Businesses' call for the Government to review the process by which the inflationary uplift is decided; calls on the Chancellor of the Exchequer to extend beyond 31 March 2013 100 per cent relief on business rates for properties with a rateable value of 6,000 or less, to also extend beyond 31 March 2013 tapered relief for properties with a rateable value of less than 12,000 and to increase the threshold from 12,000 to 15,000; further calls for these extensions and increases in relief to be funded by the Treasury, as is the case with existing relief, and not translated into further cuts to already hard-pressed local authorities; and to urgently consider and bring before the House further measures to assist small businesses.

That this House notes business rates are the third biggest expense for many small businesses after rent and wages; further notes business rates are a regressive tax not related to the ability to pay which places a disproportionate burden on small businesses; also notes the Institute for Fiscal Studies (IFS)...

That this House congratulates the Committee of Public Accounts on its questioning of US multinationals over tax avoidance; condemns the manipulation by some multinationals of their accounts to minimise the payment of corporation tax; notes that none of the multinationals was able to defendits actions; agrees that these actions damage UK businesses that pay full taxes; further notes that, whilst not illegal, these actions are highly immoral; further notes that with the collapse of government revenue from 2008, corporation tax is vital in helping to balance the Government's books in a fair manner and that the immoral actions of some multinationals result in others paying more tax and in increased cuts to public expenditure; and calls on the Government to announce plans in the Autumn Statement to levy a form of turnover tax, attributable to economic activity in the UK and equivalent to the revenue which would normally have been raised through corporation tax, on any multinational found not to be paying an appropriate level of tax onits UK activities and to invite the UK's European partners to adopt a similar approach.

That this House congratulates the Committee of Public Accounts on its questioning of US multinationals over tax avoidance; condemns the manipulation by some multinationals of their accounts to minimise the payment of corporation tax; notes that none of the multinationals was able to defendits actions; agrees that these actions damage...

That this House notes the resolution of 1 November 2012 on the beer duty escalator welcoming the essential contribution of brewing and pubs to the UK's economy in providing one million jobs, noting the 42 per cent increase in beer duty since 2008 and HM Treasury forecasts that have shown that there will be no additional revenue generated from beer duty despite planned increases over the next two years, expressing concern about the effectiveness of this policy in tackling the Budget deficit, its impact on valued community pubs and the continued affordability of beer in pubs and urging the Government to support the UK's beer and pub sector by conducting a thorough review of the economic and social impact of the beer duty escalator to report back before the 2013 Budget.

That this House notes the resolution of 1 November 2012 on the beer duty escalator welcoming the essential contribution of brewing and pubs to the UK's economy in providing one million jobs, noting the 42 per cent increase in beer duty since 2008 and HM Treasury forecasts that have shown...

That this House notes that there has been no investigation of the tax avoidance industry in this country; urges the Government to appoint an independent committee of inquiry to investigate the whole industry and particulary the role of the big four accountancy houses - PriceWaterhouseCoopers, KPMG, Deloitte and Ernst Young - in devising, marketing and implementing abusive tax avoidance schemes, several of which have been declared unlawful by UK tax tribunals and courts; and suggests that that committee should make recommendations on the legislative, regulatory and tax steps necessary to ensure that the rich pay their fair share of tax here and that all profits made in this country are properly and effectively taxed here, so that the nation, its people and its Government are not deprived of the tax revenues necessary to reduce the deficit, maintain public services and infrastructure at a time of austerity when all should pay their fair share because we're all in it together.

That this House notes that there has been no investigation of the tax avoidance industry in this country; urges the Government to appoint an independent committee of inquiry to investigate the whole industry and particulary the role of the big four accountancy houses - PriceWaterhouseCoopers, KPMG, Deloitte and Ernst Young...