To ask the Chancellor of the Exchequer, how much VAT revenue was raised from the sale of petrol and diesel in the last financial year for which data is available.

To ask the Chancellor of the Exchequer, how much VAT revenue was raised from the sale of petrol and diesel in the last financial year for which data is available.

Ninth Opposition day debate, part two. Motion, That this House notes that the Government was elected on the basis of a manifesto commitment not to increase taxes on working people and not to increase National Insurance or the basic, higher, or additional rates of Income Tax, or VAT; accordingly regrets the decision to raise employers’ National Insurance contributions in the Autumn Budget 2024; further regrets the proposed changes to Agricultural Property Relief and the burden on taxpayers from increases in Council Tax, which is forecast to increase at its highest rate in 20 years; calls on the Government to reaffirm the statement made by the Chancellor of the Exchequer in the Autumn Budget 2024 that, from 2028–29, personal tax thresholds will be uprated in line with inflation once again; regrets that the Government plans to bring those whose only income is the State Pension into paying Income Tax this Parliament; and urges the Government not to introduce new taxes on the value of assets owned such as savings, homes and pensions, which would drive wealth creators away from the UK. Negatived on division (165 votes to 342).

Ninth Opposition day debate, part two. Motion, That this House notes that the Government was elected on the basis of a manifesto commitment not to increase taxes on working people and not to increase National Insurance or the basic, higher, or additional rates of Income Tax, or VAT; accordingly regrets...

Motions to consider. Agreed to on question.

Motions to consider. Agreed to on question.

Motion to consider. Agreed to on question.

Motion to consider. Agreed to on question.

Statement on making tax digital for business.

Statement on making tax digital for business.

Motions to consider. Agreed to on division (9 to 5, in each case).

Motions to consider. Agreed to on division (9 to 5, in each case).

Motion to consider. Agreed to on question.

Motion to consider. Agreed to on question.

Amendment to clause 36, discussed with other amendments, schedule 14 and clause 37, debated and withdrawn. Clauses 36 and 37 agreed to. Amendments to schedule 14 negatived on division (7 votes to 10, in three cases). Schedule 14 agreed to. Clause 43, discussed with new clause 10 (Review of higher rate of tax for additional dwellings), new clause 11 (Annual statement on effects of provisions of section 43), and new clause 12 (Review of higher rate of tax for additional dwellings), agreed to. Clause 44, discussed with an amendment and clause 48 stand part, agreed to. Amendment to clause 45, discussed with new clause 13 (Equality impact analysis of provisions of section 45), debated and withdrawn. Clauses 45 and 48 agreed to. Amendment to clause 49 debated and withdrawn. Clause 49 agreed to. Amendment to clause 50 debated and negatived on division (9 votes to 10). Clause 50 agreed to. Clause 51, discussed with schedule 16, new clause 8 (Review of Schedule 16 provisions on voucher circulation and distribution), and new clause 9 (Review of potential divergence of VAT treatment of vouchers), debated and agreed to. Schedule 16 agreed to. Clause 52, discussed with an amendment and schedule 17, agreed to. Amendments to schedule 17 negatived on division (9 votes to 10, in two cases). Schedule 17 agreed to. Amendment to clause 53, discussed with other amendments, and clause 54, debated and withdrawn. Clauses 53 and 54 agreed to. Amendment to clause 55 debated and withdrawn. Clauses 55 and 56 agreed to. Written evidence reported to the House.

Amendment to clause 36, discussed with other amendments, schedule 14 and clause 37, debated and withdrawn. Clauses 36 and 37 agreed to. Amendments to schedule 14 negatived on division (7 votes to 10, in three cases). Schedule 14 agreed to. Clause 43, discussed with new clause 10 (Review of higher...

Report stage. New clause 1 debated and withdrawn. New clause 11 negatived on division (289 to 316). New clause 13 negatived on division (291 to 316). New clause 16 negatived on division (36 to 316). New clause 36 agreed to on division (305 to 302). New clause 37 agreed to. Amendments made. Amendment 21 negatived on division (283 to 317). Amendment 73 agreed to on division (303 to 300). Third reading. Agreed to on division (318 to 285). Bill passed.

Report stage. New clause 1 debated and withdrawn. New clause 11 negatived on division (289 to 316). New clause 13 negatived on division (291 to 316). New clause 16 negatived on division (36 to 316). New clause 36 agreed to on division (305 to 302). New clause 37 agreed to....

HMRC cannot comment on the affairs of individual taxpayers, as it has a duty to maintain taxpayer confidentiality.

However, between September 2016 and 30 November 2017, HMRC has issued 862 657 notices to online marketplaces. In all cases the online marketplace has removed the non-compliant overseas seller from...

HMRC cannot comment on the affairs of individual taxpayers, as it has a duty to maintain taxpayer confidentiality.

However, between September 2016 and 30 November 2017, HMRC has issued 862 657 notices to online marketplaces. In all cases the online marketplace has removed the non-compliant overseas seller from...

HMRC cannot comment on the affairs of individual taxpayers, as it has a duty to maintain taxpayer confidentiality.

However, between September 2016 and 30 November 2017, HMRC has issued 862 657 notices to online marketplaces making them jointly and severally liable for future VAT evasion by non-compliant overseas...

HMRC cannot comment on the affairs of individual taxpayers, as it has a duty to maintain taxpayer confidentiality.

However, between September 2016 and 30 November 2017, HMRC has issued 862 657 notices to online marketplaces making them jointly and severally liable for future VAT evasion by non-compliant overseas...

Between September 2016 and 30 November 2017, HMRC has issued 862 657 notices to online marketplaces. In all cases the online marketplace has removed the non-compliant overseas seller from its platform.

Between September 2016 and 30 November 2017, HMRC has issued 862 657 notices to online marketplaces. In all cases the online marketplace has removed the non-compliant overseas seller from its platform.

Clauses 23 and 24 agreed to. Amendment to clause 25 debated and withdrawn. Clauses 25 to 29 agreed to. Schedule 7 agreed to. Amendment to clause 30 debated and withdrawn. Clause 30 agreed to. Amendment to clause 31 debated and withdrawn. Clause 31 agreed to. Amendment to clause 32, discussed with other amendments and new clause 12 (Super-affirmative resolution procedure), debated and withdrawn. Another amendment to clause 32, discussed with other amendments and new clause 14 (Affirmative procedure: further provisions), debated and withdrawn. Further amendment debated and withdrawn. Clause 32 agreed to. Clauses 33 to 38 agreed to.

Clauses 23 and 24 agreed to. Amendment to clause 25 debated and withdrawn. Clauses 25 to 29 agreed to. Schedule 7 agreed to. Amendment to clause 30 debated and withdrawn. Clause 30 agreed to. Amendment to clause 31 debated and withdrawn. Clause 31 agreed to. Amendment to clause 32, discussed...

Amendment to clause 39, discussed with other amendments, clause 40 stand part, and new clause 8 (Setting export duty: enhanced parliamentary procedure), debated and withdrawn. Clauses 39 and 40 agreed to. Amendment to clause 41, discussed with other amendments, clauses 42 and 43 stand part, and schedule 8, debated and withdrawn. Clauses 41 to 44 agreed to. Schedule 8 agreed to. Amendment to clause 45, discussed with other amendments and clause 48 stand part, debated and withdrawn. Clauses 45 and 46 agreed to. Amendment to clause 47, discussed with clause 47, 49 and 50 stand part, debated and withdrawn. Clause 47 agreed to. Clauses 48 to 50 agreed to. Schedule 9 agreed to. Amendment to clause 51 debated and withdrawn. Clauses 51 to 53 agreed to. Amendment to clause 54 debated and withdrawn. Clause 54 agreed to. Amendments to clause 55, discussed with other amendments, new clause 9 (Pre-commencement review: resource implications for HMRC), new clause 10 (Pre-commencement review: effects on frictionless trade with European Union), new clause 11 (Pre-commencement review: effects on border experience), new clause 13 (VAT deferral scheme), debated and withdrawn. Clauses 55 and 56 agreed to. New clause 1 (Setting the customs tariff: enhanced parliamentary procedure), negatived on division (9 votes to 10). New clause 2 (Preferential rates under arrangements: enhanced parliamentary procedure), negatived on division (9 votes to 10). New clause 3 (Quotas: enhanced parliamentary procedure, etc.), negatived on division (9 votes to 10). New clause 4 (Preferential rates given unilaterally: enhanced parliamentary procedure, etc.), negatived on division (9 votes to 10). New clause 5 (Dumping of goods and related activities: enhanced parliamentary procedure, etc.), negatived on division (9 votes to 10). New clause 9 (Pre-commencement review: resource implications for HMRC), negatived on division (9 votes to 10). New clause 13 (VAT deferral scheme), negatived on division (9 votes to 10). Bill to be reported, without amendment. Written evidence reported to the House.

Amendment to clause 39, discussed with other amendments, clause 40 stand part, and new clause 8 (Setting export duty: enhanced parliamentary procedure), debated and withdrawn. Clauses 39 and 40 agreed to. Amendment to clause 41, discussed with other amendments, clauses 42 and 43 stand part, and schedule 8, debated and...

Amendments to schedule 4 negatived on division (9 votes to 10, in six cases). Other amendments debated and withdrawn. Schedule 4, discussed with new clause 15 (Review of transitional measures), agreed to. Two amendments to schedule 5 negatived on division (9 votes to 10, respectively). Schedule 5 agreed to. Amendment to clause 14, discussed with new clause 6 (Additional import duty on agricultural goods: enhanced parliamentary procedure), debated and withdrawn. Clause 14 agreed to. Amendment to clause 15, discussed with other amendments and new clause 7 (Variation of import duty in consequence of international dispute: enhanced parliamentary procedure), debated and withdrawn. Further amendment negatived on division (9 votes to 10). Clauses 15 to 18 agreed to. Amendment to clause 19 negatived on division (9 votes to 10). Clauses 19 and 20 agreed to. Schedule 6 agreed to. Amendment to clause 21 debated and withdrawn. Clause 21 agreed to. Two amendments to clause 22 negatived on division (9 votes to 10, respectively). Clause 22 agreed to. Schedules 4 to 6 agreed to. Written evidence reported to the House.

Amendments to schedule 4 negatived on division (9 votes to 10, in six cases). Other amendments debated and withdrawn. Schedule 4, discussed with new clause 15 (Review of transitional measures), agreed to. Two amendments to schedule 5 negatived on division (9 votes to 10, respectively). Schedule 5 agreed to. Amendment...

Clauses 1 to 7 agreed to. Schedules 1 and 2 agreed to. Amendment to clause 8 negatived on division (9 votes to 10). Two further amendments negatived on division (9 votes to 10), in each case. Clause 8 under consideration when the Committee adjourned.

Clauses 1 to 7 agreed to. Schedules 1 and 2 agreed to. Amendment to clause 8 negatived on division (9 votes to 10). Two further amendments negatived on division (9 votes to 10), in each case. Clause 8 under consideration when the Committee adjourned.

Clause 8, discussed with amendments and new clause 1 (Setting the customs tariff: enhanced parliamentary procedure), agreed to. Amendment to clause 9 debated and withdrawn. Clause 9, discussed with new clause 2 (Preferential rates under arrangement: enhanced parliamentary procedure), agreed to. Amendment to clause 10 negatived on division (8 votes to 10). Further amendment to clause 10 debated and withdrawn. Amendment to clause 10, discussed with other amendments, new clause 4 (Preferential rates given unilaterally: enhanced parliamentary procedure, etc), and that schedule 3 be part of the Bill, debated and withdrawn. Clause 10 agreed to. Schedule 3 agreed to. Clause 11, discussed with new clause 3 (Quotas: enhanced parliamentary procedure, etc), and an amendment, agreed to. Amendment to clause 12 debated and withdrawn. Clause 12 agreed to. Written evidence reported to the House.

Clause 8, discussed with amendments and new clause 1 (Setting the customs tariff: enhanced parliamentary procedure), agreed to. Amendment to clause 9 debated and withdrawn. Clause 9, discussed with new clause 2 (Preferential rates under arrangement: enhanced parliamentary procedure), agreed to. Amendment to clause 10 negatived on division (8 votes...

Examination of witnesses. Written evidence reported to the House.

Examination of witnesses. Written evidence reported to the House.

Programme motion agreed to. Written evidence to be reported to the House. Examination of witnesses.

Programme motion agreed to. Written evidence to be reported to the House. Examination of witnesses.

(Except clause 8; clause 33 and schedule 9; clauses 40 and 41 and schedule 11; new clauses or new schedules relating to the income tax treatment of armed forces' accommodation allowances, the bank levy, stamp duty land tax, the effect of the Bill on equality, or the effect of the Bill on tax avoidance or evasion). Amendment to clause 38 agreed to. Another amendment negatived on division (9 votes to 10). Clause 38 agreed to as amended. Clause 39, discussed with new clause 1 (Review of retrospective VAT refunds for the Scottish Fire and Rescue Service, and the Scottish Police Authority), agreed to. Clause 42, discussed with new clause 15 (Landfill tax disposals: review of changes to disposals within charge), agreed to. Clause 43, discussed with new clause 16 (Review of changes to rates of air passenger duty), agreed to. Clause 44 agreed to. Clause 45, discussed with new clause 17 (Review of changes to rates of duty on tobacco products), agreed to. Clause 46 and 47 agreed to. Clauses 48 to 50 agreed to. New clause 1 (Review of retrospective VAT refunds for the Scottish Fire and Rescue Service and the Scottish Police Authority) negatived on division (9 votes to 10). New clause 4 (Review of the impact of increasing Research and Development Expenditure Credit) negatived on division (9 votes to 10). New clause 8 (EIS, SEIS, SI and VCT reliefs: review of operation) negatived on division (9 votes to 10). New clause 9 (Review of change to level of research and development expenditure credit) negatived on division (9 votes to 10). New clause 11 (Review of financial impact of postponement of charge on share exchange in overseas transferee company) negatived on division (9 votes to 10). New clause 12 (First Year Tax Credits: Review of effectiveness) negatived on division (9 votes to 10). New clause 13 (Review of effectiveness of limit to double taxation relief) negatived on division. New clause 14 (Fixed rate deduction for expenditure on vehicles: review of change to eligibility) negatived on division (9 votes to 10). New clause 15 (Landfill Tax disposals: review of changes to disposals within charge) negatived on division (7 votes to 10). Bill reported with amendments (Bill 151). Written evidence reported to the House.

(Except clause 8; clause 33 and schedule 9; clauses 40 and 41 and schedule 11; new clauses or new schedules relating to the income tax treatment of armed forces' accommodation allowances, the bank levy, stamp duty land tax, the effect of the Bill on equality, or the effect of the...