Tom Brake (Carshalton and Wallington) (LD)
On a point of order, Mr Speaker. In this House, we fight passionately for the rights of British citizens, but leaving the EU impacts directly on EU citizens in the UK and UK citizens in the EU, whose rights, we have heard from the Prime Minister, are secure but only in the short term. Do you believe that the procedures of this House are fit for purpose when it comes to ensuring that the Government represent the interest and ensure the security of EU citizens in the UK and UK citizens in the EU effectively?
Mr Speaker
Forgive me, but I must say to the right hon. Gentleman that I do not think that there is a matter contained within that purported point of order that relates to the procedures of the House for the protection of the interests of European Union citizens. Notwithstanding the expression of unrivalled solemnity on the face of a former Deputy Leader of this House as he put that point of order to me, I am still struggling to come to terms with the notion that it is a point of order rather than a point of perfectly legitimate and understandable concern, frustration and anxiety. In so far as it is the latter, the right hon. Gentleman is a sufficiently experienced and accomplished parliamentarian to find several opportunities further to expand on his concerns in the days and weeks that lie ahead.
Pete Wishart (Perth and North Perthshire) (SNP)
On a point of order, Mr Speaker. Have you been approached by the Leader of the House about the House’s business and even the Government’s legislative programme being reviewed, given the dramatic decision made by this country last week? [Interruption.] You were not listening to a word I said, Mr Speaker, so shall I ask again?
Mr Speaker
As a courtesy, I should hear the hon. Gentleman again. I am not sure the point will improve with repetition, but we can try. I beg his pardon for listening to someone else at the same time. Let him say it again. It was something to do with the Government’s legislative programme, but I am sure it is not tendentious.
Pete Wishart
Let us see whether I can improve on my point of order. Have you been approached by the Leader of the House about an urgent statement so that we can review the House’s business and even the Government’s legislative programme, given the dramatic decision that was taken last week?
Mr Speaker
The short answer to that is no. There will be the opportunity of business questions on Thursday, an occasion with which the hon. Gentleman, in view of his Front-Bench responsibilities, is very familiar, but on the question whether I have had any indication about a business statement before then, or an intended revisiting of the business of the House or of the legislative programme, the answer is no.
Ian Blackford (Ross, Skye and Lochaber) (SNP)
On a point of order, Mr Speaker. It has been brought to my attention that in a Westminster Hall debate about broadband that I attended and spoke in on 24 June 2015, I sadly failed to declare a financial interest, although my notes show that I wished to do so. I want to take this opportunity to correct the record, and to apologise profusely to the House for my error in not doing so on 24 June last year.
Mr Speaker
I am very grateful to the hon. Gentleman for giving me notice that he wished to raise this matter. I also appreciate, as doubtless will the House, that he has now, albeit somewhat belatedly, put the record straight. Let me thank him on the principle of “better late than never”.
Roger Mullin (Kirkcaldy and Cowdenbeath) (SNP)
On a point of order, Mr Speaker. This morning, the Chancellor indicated two contrary views. One was that we face great turbulence in the immediate days and weeks, and the other was that he would postpone the emergency Budget until after the Tory leadership crisis has been resolved. Much of what we face during this crisis will have an impact on the Government’s finances, including issues covered by the Finance Bill. Should we not have greater clarity before we undertake scrutiny of this Finance Bill?
Mr Speaker
If the matters of which the hon. Gentleman wishes to treat are contained in the Bill, he may very well have a perfectly good opportunity to air his concerns and undertake his scrutiny today. I am very grateful to him for giving me notice of this point of order. It is perfectly clear that the Government intend to proceed with the Committee stage of the Finance Bill today, and the proceedings will be taken in accordance, as they must be, with the programme order agreed by the House on 11 April. Although the hon. Gentleman is a new Member, he is a very accomplished and experienced person with much life experience. [Laughter.] I mean that he is a person of the world—a cerebral individual. Although debate must focus on the amendments selected, I have no doubt that he will find ways to weave into his contribution some reference to the general concerns that he has just ventilated. I am sure that he will find his own salvation. I have every confidence in him, and he should have every confidence in himself. We will leave it there for now.
Finance Bill (Ways and Means) (Taxable Benefits (Application of chapters 5, 6 and 7 of part 3 of the Income Tax (Earnings and Pensions) Act 2003))
Resolved,
That—
(1) The provision made by Resolution 4 of the House of 22 March 2016 (taxable benefits (application of Chapters 5, 6 and 7 of the Income Tax (Earnings and Pensions) Act 2003)) be varied and supplemented as follows.
(2) In section 97 of the Income Tax (Earnings and Pensions) Act 2003 (living accommodation to which Chapter 5 applies), for the subsection (1A) inserted by paragraph (2) of that Resolution substitute—
“(1A) Where this Chapter applies to any living accommodation—
(a) the living accommodation is a benefit for the purposes of this Chapter (and accordingly it is immaterial whether the terms on which it is provided to any of those persons constitute a fair bargain), and
(b) sections 102 to 108 provide for the cash equivalent of the benefit of the living accommodation to be treated as earnings.”
(3) In section 114 of that Act (cars, vans and related benefits to which Chapter 6 applies), for the subsection (1A) inserted by paragraph (3) of that Resolution substitute—
“(1A) Where this Chapter applies to a car or van, the car or van is a benefit for the purposes of this Chapter (and accordingly it is immaterial whether the terms on which it is made available to the employee or member constitute a fair bargain).”
(4) In section 120 of that Act (benefit of car treated as earnings)—
(a) in subsection (2) after “case” insert “(including a case where the cash equivalent of the benefit of the car is nil)”, and
(b) after subsection (2) insert—
“(3) Any reference in this Act to a case where the cash equivalent of the benefit of a car is treated as the employee’s earnings for a year by virtue of this section includes a case where the cash equivalent is nil.”
(5) In section 154 of that Act (benefit of van treated as earnings)—
(a) the existing text becomes subsection (1) of that section, and
(b) after that subsection insert—
“(2) In such a case (including a case where the cash equivalent of the benefit of the van is nil) the employee is referred to in this Chapter as being chargeable to tax in respect of the van for that year.
(3) Any reference in this Act to a case where the cash equivalent of the benefit of a van is treated as the employee’s earnings for a year by virtue of this section includes a case where the cash equivalent is nil.”
(6) In section 173 (loans to which Chapter 7 applies) for the subsection (1A) inserted by paragraph (5) of that Resolution substitute—
“(1A) Where this Chapter applies to a loan—
(a) the loan is a benefit for the purposes of this Chapter (and accordingly it is immaterial whether the terms of the loan constitute a fair bargain), and
(b) sections 175 to 183 provide for the cash equivalent of the benefit of the loan (where it is a taxable cheap loan) to be treated as earnings in certain circumstances.”
(7) The amendments made by this Resolution have effect for the tax year 2016-17 and subsequent tax years.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—(Mr Gauke.)
Finance Bill (Ways and Means) (Travel expenses of workers providing services through intermediaries)
Resolved,
That—
(1) The provision made by Resolution 8 of the House of 22 March 2016 (travel expenses of workers providing services through intermediaries) is varied as follows.
(2) In section 339A of the Income Tax (Earnings and Pensions) Act 2003 inserted by paragraph (1) of that Resolution, in subsection (6), for paragraph (a) substitute—
“(a) in section 51(1)—
(i) disregard ‘either’ in the opening words, and
(ii) disregard paragraph (b) (and the preceding ‘or’), and”.
(3) The amendment made by paragraph (2) has effect in relation to the tax year 2016-17 and subsequent tax years.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—(Mr Gauke.)