Taxation (Cross-border Trade) Bill

Eleanor Laing Excerpts

3rd reading: House of Commons & Report stage: House of Commons
Monday 16th July 2018 Commons Chamber

[Anna Soubry (Broxtowe) (Con)]

I beg to move, That the clause be read a Second time.

[Madam Deputy Speaker (Dame Eleanor Laing)]

With this it will be convenient to discuss the following:

New clause 2—EU VAT area and pre-commencement requirements—

“(1) It shall be a negotiating objective of Her Majesty’s Government in negotiations on the matters specified in subsection (2) to maintain the United Kingdom’s participation in the EU VAT Area under the arrangements set out through the Union Customs Code and its delegated and implementing legislation.

(2) Those matters are—

(a) the United Kingdom’s withdrawal from the European Union, and

(b) a permanent agreement with the European Union for a period subsequent to the transitional period after the United Kingdom’s withdrawal from the European Union.

(3) It shall be the duty of the Secretary of State to lay a report before the House of Commons in accordance with either subsection (4) or subsection (5).

(4) A report under this subsection shall be to the effect that the negotiating objective specified in subsection (1) has been achieved.

(5) A report under this subsection shall be to the effect that the negotiating objective specified in subsection (1) has not been achieved.

(6) If a report is laid before the House of Commons in accordance with subsection (4), Part 3 of this Act shall cease to have effect on the day after that day.

(7) No regulations may be made for the commencement of provisions of Part 3 of this Act unless a report is laid before the House of Commons in accordance with subsection (5).”

This new clause establishes a negotiating objective to maintain the UK’s participation in the EU VAT Area and provides for Part 3 of the Act to expire if that objective is met.

New clause 3—Import tariffs under Part 1: restriction—

“(1) No power of the Treasury or of the Secretary of State to impose tariffs under or by virtue of the provisions specified in subsection (2) may be exercised in respect of goods originating from a country that is a Member State of the European Union.

(2) Those provisions are—

(a) section 8 (customs tariff),

(b) section 11 (quotas),

(c) section 13 (dumping of goods, etc),

(d) section 14 (agricultural goods), and

(e) section 15 (international disputes).”

This new clause prevents tariffs being imposed on goods originating from EU Member States.

New clause 4—Import tariffs under Part 1: pegging with EU tariffs—

“(1) In exercising the powers to impose or vary tariffs under or by virtue of the provisions of sections 8 to 15, it shall be the duty of the Treasury and the Secretary of State to secure that, so far as practicable, the level of those tariffs is the same as that imposed in respect of comparable goods imported into the European Union from third countries.

(2) For the purposes of this section—

(a) the level of tariffs imposed in respect of comparable goods imported into the European Union shall be determined with reference to EU customs duties (within the meaning of that term given by paragraph 1 of Schedule 7), and

(b) “third countries” means any country other than the United Kingdom that is not a member of the EU Customs Union.”

This new clause requires tariffs set by the UK to be pegged to EU tariffs.

New clause 5—Regulatory alignment: VAT and excise—

“(1) In exercising the powers under Parts 3 and 4 of this Act, it shall be the duty of the Treasury to secure that, so far as practicable, there is regulatory alignment in respect of VAT and excise with the European Union.

(2) For the purposes of this section, “regulatory alignment” includes, for example—

(a) the administration of VAT and excise duties on the basis of the same regulatory approach as that required in respect of EU Member States,

(b) the setting of import VAT with regard to comparable taxation within the European Union, and

(c) the establishment of a duty deferment scheme comparable to that in operation while the United Kingdom was a member of the European Union.”

This new clause requires regulatory alignment with regard to VAT and excise between new UK arrangements and those within the EU or as a member of the EU.

New clause 6—Pre-commencement impact assessment of leaving the EU Customs Union—

“No Minister of the Crown may appoint a day for the commencement of any provision of this Act until a Minister of the Crown has laid before the House of Commons an impact assessment of—

(a) disapplying the EU’s Common External Tariff, and

(b) any changes to duties, quotas or associated customs processes made as a consequence of the UK leaving the European Union.”

This new clause would require the Government to produce an impact assessment of any changes to existing cross-border taxation arrangements before any such changes are made.

New clause 7—Review of the impact of this Act on the UK economy—

“(1) Within six months of Royal Assent of this Act, the Chancellor of the Exchequer must publish and lay before both Houses of Parliament an assessment of the impact of the proposed customs regime to be implemented under this Act on—

(a) the economy of the United Kingdom,

(b) the different parts of the United Kingdom and different regions of England, and

(c) individual economic sectors.

(2) The assessment in subsection (1) must so far as practicable analyse the expected difference in outcomes between the proposed customs regime and continued participation in the EU Customs Union.

(3) In this section—

“parts of the United Kingdom” means—

(a) England,

(b) Scotland,

(c) Wales, and

(d) Northern Ireland;

“regions of England” has the same meaning as that used by the Office for National Statistics.”

This new clause requires the Treasury to publish an assessment on the economic impact of proposed customs regime and compare it to the economic impact of remaining in the EU Customs Union.

New clause 8—Review of the impact of this Act on the Northern Ireland—Ireland border—

“(1) Within six months of Royal Assent of this Act, the Chancellor of the Exchequer must publish and lay before each House of Parliament an assessment of the impact of the proposed customs regime to be implemented under this Act on Northern Ireland and the Republic of Ireland.

(2) The assessment in subsection (1) must so far as practicable analyse the expected difference in outcomes between the proposed customs regime and continued participation in the EU Customs Union.

(3) The assessment must consider—

(a) the impact of the proposed customs regime on businesses that operate in both Northern Ireland and the Republic of Ireland,

(b) what, if any, physical infrastructure will be required at the border crossings between Northern Ireland and the Republic of Ireland to enforce the proposed customs regime,

(c) if, and how, the proposed customs regime preserves the effects of the Belfast Agreement of 10 April 1998, and

(d) what, if any, rules of the EU Customs Union are included in the proposed customs regime for the purposes of—

(i) promoting cooperation between Northern Ireland and the Republic of Ireland,

(ii) supporting the economy of the entire island of Ireland, and

(iii) preserving the effects of the Belfast Agreement of 10 April 1998.”

This new clause requires the Treasury to assess the impact of the proposed customs regime on Northern Ireland and Ireland, especially on the all-island economy, border crossings, the Good Friday Agreement and future alignment with the EU Customs Union.

New clause 9—Parliamentary scrutiny of public notices—

“(1) Any provision made by a public notice under this Act is subject to annulment in pursuance of a resolution of the House of Commons.

(2) Section 5 of the Statutory Instruments Act 1946 applies to this section as if all references in that Act to a statutory instrument subject to annulment were a reference to a public notice.”

This new clause allows the House of Commons to annul provisions made by public notice under this Act.

New clause 10—Review of free zones—

“(1) The Treasury shall, within three months of the passing of this Act, carry out a review of the exercise and prospective exercise of the relevant powers relating to free zones.

(2) The review under this section shall in particular consider—

(a) the economic effects of previous designations under the relevant powers relating to free zones,

(b) the operation of free zones in other Member States of the European Union,

(c) the effects of the United Kingdom’s withdrawal from the European Union on the case for the designation of free zones (including the prospective effects of the storage procedure under Part 2 of Schedule 2 in relation to free zones), and

(d) the prospective designation of Teesport as a free zone.

(3) The Chancellor of the Exchequer shall lay a report of the review under this section before the House of Commons as soon as practicable after its completion.

(4) In this section “the relevant powers relating to free zones” means—

(a) the power of the Treasury to make an order designating any area in the United Kingdom as a special area for customs purposes under section 100A of CEMA 1979 (designation of free zones), and

(b) the powers of HMRC Commissioners under section 17 of the Value Added Tax Act 1994 (free zone regulations).”

This new clause requires a review to be undertaken of the past and possible future exercise of powers to designate free zones and related powers, including comparative information and an analysis of the impact on the case of withdrawal from the EU.

New clause 11—Preparedness for a customs union with the European Union—

“(1) It shall be one of the negotiating objectives of Her Majesty’s Government in negotiations on the matters specified in subsection (2) to create an agreement which allows the United Kingdom to secure tariff free access to the European Union including the potential to participate in a customs union with the European Union, following exit from the European Union.

(2) Those matters are—

(a) the United Kingdom’s withdrawal from the European Union, and

(b) a permanent agreement with the European Union for a period subsequent to the transitional period after the United Kingdom’s withdrawal from the European Union.

(3) It shall be the duty of the Secretary of State to lay a report before the House of Commons on the outcome of negotiations on each of the matters specified in subsection (2) in relation to the objective in subsection (1).

(4) A report under this section in relation to the matter specified in subsection (1)(a) shall include an account of—

(a) the extent to which the negotiating objective has been met,

(b) proposals for the commencement of provisions of Parts 1 and 2, and

(c) proposals for the modification of this Act in the exercise of powers under sections 31 or 54, or otherwise, in consequence of an agreement with the European Union.

(5) The provisions specified in section 55(1) come into force on the day after the day on which a report under subsection (4) is laid before the House of Commons.

(6) A report under this section in relation to the matter specified in subsection (1)(b) shall include an account of—

(a) the extent to which the negotiating objective has been met, and

(b) proposals for the modification of this Act in the exercise of powers under sections 31 or 54, or otherwise, in consequence of an agreement with the European Union.”

This new clause establishes a negotiating objective to secure an agreement which allows the United Kingdom to have tariff free access to the European Union including the potential to participate in a customs union with the European Union, following exit from the European Union, and makes associated provision about reporting and implementation and modification of the Bill as enacted.

New clause 12—Implementation of a customs union with the EU as a negotiating objective—

“(1) It shall be a negotiating objective of Her Majesty’s Government in negotiations on the matters specified in subsection (2) to secure the United Kingdom’s participation in a customs union with the European Union.

(2) Those matters are—

(a) the United Kingdom’s withdrawal from the European Union, and

(b) a permanent agreement with the European Union for a period subsequent to the transitional period after the United Kingdom’s withdrawal from the European Union.

(3) It shall be the duty of the Secretary of State to lay a report before the House of Commons in accordance with either subsection (4) or subsection (5).

(4) A report under this subsection shall be to the effect that the negotiating objective specified in subsection (1) has been achieved.

(5) A report under this subsection shall be to the effect that the negotiating objective specified in subsection (1) has not been achieved.

(6) If a report is laid before the House of Commons in accordance with subsection (4), Parts 1 and 2 of this Act shall cease to have effect on the day after that day.

(7) If a report is laid before the House of Commons in accordance with subsection (5), the provisions specified in section 55(1) come into force on the day after that day.

(8) No regulations may be made under section 55(2) for the purpose of appointing a day for the coming into force of paragraph 1 of Schedule 7 (replacement of EU customs duties) unless a report has been laid before the House of Commons in accordance with subsection (5).”

This new clause establishes a negotiating objective to secure the United Kingdom’s participation in a customs union with the European Union, provides for Parts 1 and 2 of the Act to expire if that objective is met and makes the ending of the retention of EU customs duties conditional upon a report stating that the objective has not been met.

New clause 13—Enhanced parliamentary procedure—

“(1) No regulations to which this section applies may be made except in accordance with the steps set out in this section.

(2) This section applies to—

(a) the first regulations to be made under—

(i) section 8 (the customs tariff);

(ii) section 9 (preferential rates under arrangements) in respect of any country or territory outside the United Kingdom; and

(iii) section 39 (charge to export duty);

(b) any other regulations to be made under section 8 the effect of which is an increase in the amount of import duty payable under the customs tariff in a standard case (within the meaning of that section);

(c) any other regulations under section 9 the effect of which is an increase in the amount of import duty applicable to any goods set by any regulations to which paragraph (a)(ii) applies;

(d) any other regulations under section 39 the effect of which is an increase in the amount of export duty payable;

(e) any regulations under—

(i) section 10(1) (preferential rates given unilaterally);

(ii) section 11(1) (quotes);

(iii) section 13(5) (dumping of goods, foreign subsidies and increases in imports);

(iv) section 14(1) (increases in imports or changes in price of agricultural goods); and

(v) section 15(1) (international disputes).

(3) The first step is that a Minister of the Crown must lay before the House of Commons—

(a) a draft of the regulations that it is proposed be made;

(b) in respect of regulations to be made under section 9 to which this section applies, a statement of the terms of the arrangements made with the government of the country or territory outside the United Kingdom;

(c) in respect of regulations to be made under section 10(1), a statement on the matters specified in subsection (4);

(d) in respect of regulations to be made under section 11(1), a statement on the matters specified in subsection (5);

(e) in respect of regulations to be made under section 14(1), a statement of the reasons for proposing to make the regulations;

(f) in respect of draft regulations to be under section 15(1)—

(i) a statement of the dispute or other issue that has arisen; and

(ii) an account of the reasons why the Secretary of State considers that the condition in section 15(1)(b) has been met.

(4) The matters referred to in subsection (3)(c) are—

(a) the proposed application and non-application of the scheme to each country listed in Parts 2 and 3 of Schedule 3;

(b) any proposed conditions for the application of the lower rates or nil rate; and

(c) any proposed provisions about the variation, suspension and withdrawal of the application of the lower rates or nil rate.

(5) The matters referred to in subsection (3)(d) are—

(a) in respect of any case where the condition in section 11(2)(a) is met, a statement of the terms of the arrangements made with the government of the country or territory outside the United Kingdom; and

(b) in respect of any case where the condition in section 11(2)(b) is met, a statement of the reasons why the Treasury consider it is appropriate for the goods concerned to be subject to a quota.

(6) The second step is that a Minister of the Crown must make a motion for a resolution in the House of Commons setting out, in respect of proposed regulations of which a draft has been laid in accordance with subsection (3)—

(a) in respect of draft regulations to be made under section 8 to which this section applies—

(i) the rate of import duty applicable to goods falling within a code given in regulations previously made under section 8 or in the draft of the regulations laid in accordance with subsection (3);

(ii) anything of a kind mentioned in section 8(3)(a) or (b) by reference to which the amount of any import duty applicable to any goods is proposed to be determined; and

(iii) the meaning of any relevant expression used in the motion.

(b) in respect of draft regulations to be made under section 9 to which this section applies, the rate of import duty applicable to goods, or any description of goods, originating from the country or territory.

(c) in respect of draft regulations to be made under section 11(1)—

(i) the amount of import duty proposed to be applicable to any goods that are or are proposed to be subject to a quota; and

(ii) the factors by reference to which a quota is to be determined.

(d) in respect of draft regulations to be made under section 10(1)—

(i) each country to which the proposed regulations apply;

(ii) the proposed conditions for the application of the lower rates or nil rate, and

(iii) the proposed provisions about the variation, suspension and withdrawal of the application of the lower rates or nil rate.

(e) in respect of draft regulations to be under section 13(5), the amount of import duty proposed to be applicable to any goods that are or are proposed to be subject to a quota.

(f) in respect of draft regulations to be made under section 14(1)—

(i) the proposed additional amount of import duty;

(ii) the proposed period for the purposes of section 14(1)(a); and

(iii) the proposed trigger price for the purposes of section 14(1)(b).

(g) in respect of draft regulations to be made under section 15(1), the proposed variation of import duty.

(h) in respect of draft regulations to be made under section 39 to which this section applies—

(i) the rate of export duty applicable to goods specified in the resolution;

(ii) any proposed export tariff (within the meaning given in section 39(3)(a)); and

(iii) any measure of quantity or size by reference to which it is proposed that the duty be charged.

(7) The third step is that the House of Commons passes a resolution arising from the motion made in the form specified in subsection (6) (whether in the form of that motion or as amended).

(8) The fourth step is that the regulations that may then be made must, in respect of any matters specified in the paragraph of subsection (6) that relate to the section under which the draft regulations are to be made, give effect to the terms of the resolution referred to in subsection (7).”

This new clause applies an enhanced parliamentary procedure to several of the provisions in the Bill, requiring that the House of Commons pass an amendable resolution authorising (i) the rate of import duty on particular goods; (ii) the key provisions of regulations that set quotas; (ii) the key provisions of regulations that lower import duties for eligible developing countries; (iii) the quota provisions of regulations to give effect to recommendations of the TRA; (iv) regulations setting additional import duty on agricultural goods; (v) regulations varying import duty as a result of an international dispute, and (vi) the rate of export duty on particular goods.

New clause 14—Additional regulations requiring the affirmative procedure—

“(1) No regulations to which this section applies may be made unless a draft has been laid before and approved by a resolution of the House of Commons.

(2) This section applies to regulations under—

(a) section 10(4)(a) (meaning of “arms and ammunition”);

(b) section 12 (tariff suspension);

(c) section 19 (reliefs);

(d) section 22 (authorized economic operators);

(e) section 30 (general provision for the purposes of import duty);

(f) section 42 (EU law relating to VAT);

(g) paragraph 2(1) of Schedule 3 (power to add or remove countries from lists in that Schedule);

(h) paragraph 1(3) of Schedule 4 (definitions and determinations in relation to goods being “dumped”);

(i) paragraph 5 of Schedule 4 (determination of certain matters relating to “injury” to a UK industry);

(j) paragraph 26(1) of Schedule 4 (provision for suspension of anti-dumping or anti-subsidy remedies);

(k) paragraph (1)(2)(c) of Schedule 5 (defining a “significant” increase);

(l) paragraph 2 of Schedule 5 (definitions relating to “serious injury” to a UK industry);

(m) paragraph 22(1) of Schedule 5 (provision for suspension of safeguarding remedies)

and regulations making provision on the matters in section 11(3)(c).”

This new clause applies the affirmative resolution procedure to a number of powers in the Bill.

New clause 16—Additional regulations requiring the consent of the Scottish Parliament—

“(1) No regulations to which this section applies may be made unless a draft has been given consent by the Scottish Parliament.

(2) This section applies to regulations under—

(a) section 10(4)(a) (meaning of “arms and ammunition”);

(b) section 12 (tariff suspension);

(c) section 19 (reliefs);

(d) section 22 (authorized economic operators);

(e) section 30 (general provision for the purposes of import duty);

(f) section 42 (EU law relating to VAT);

(g) paragraph 2(1) of Schedule 3 (power to add or remove countries from lists in that Schedule);

(h) paragraph 1(3) of Schedule 4 (definitions and determinations in relation to goods being “dumped”);

(i) paragraph 5 of Schedule 4 (determination of certain matters relating to “injury” to a UK industry);

(j) paragraph 26(1) of Schedule 4 (provision for suspension of anti-dumping or anti-subsidy remedies);

(k) paragraph 1(2)(c) of Schedule 5 (defining a “significant” increase);

(l) paragraph 2 of Schedule 5 (definitions relating to “serious injury” to a UK industry);

(m) paragraph 22(1) of Schedule 5 (provision for suspension of safeguarding remedies) and regulations making provision on the matters in section 11(3)(c).

(n) section 14 (Increases in imports or changes in price of agricultural goods).”

This new clause would require Scottish Parliament consent to implement a number of powers in the Bill.

New clause 18—Tariffs not to differ from the European Union until House of Commons authority given—

“(1) Unless and until the House of Commons has passed a resolution in the terms specified in subsection (3), subsection (2) shall apply.

(2) Unless and until the resolution referred to in subsection (1) is passed—

(a) in exercising the powers to impose or vary tariffs under or by virtue of the provisions of sections 8 to 15, it shall be the duty of the Treasury and the Secretary of State to secure that, so far as practicable, the level of those tariffs is the same as that imposed in respect of comparable goods imported into the European Union from third countries, and

(b) no power of the Treasury or of the Secretary of State to impose tariffs under or by virtue of the provisions specified in subsection (5) may be exercised in respect of goods originating from a country that is a Member State of the European Union.

(3) The form of the resolution referred to in subsection (1) is “That this House authorises Her Majesty’s Government to set tariffs that differ from those of the European Union”.

(4) After the House of Commons has passed a resolution in the terms specified in subsection (3), subsection (2) shall no longer apply.

(5) The provisions referred to in subsection (2)(b) are—

(a) section 8 (customs tariff),

(b) section 11 (quotas),

(c) section 13 (dumping of goods, etc),

(d) section 14 (agricultural goods), and

(e) section 15 (international disputes).

(6) For the purposes of this section—

(a) the level of tariffs imposed in respect of comparable goods imported into the European Union shall be determined with reference to EU customs duties (within the meaning of that term given by paragraph 1 of Schedule 7), and

(b) “third countries” means any country other than the United Kingdom that is not a member of the EU Customs Union.”

This new clause would require a meaningful vote before the UK Government could introduce tariffs different to those of the EU.

New clause 20—Application to Scotland of arrangements for Northern Ireland—

“(1) No power of the Treasury or of the Secretary of State exercisable under the provisions specified in subsection (2) shall make customs arrangements in respect to goods that originated from a country that is a Member State of the European Union entering Northern Ireland unless one or both of the conditions in subsection (3) is met.

(2) Those provisions are—

(a) section 8 (customs tariff),

(b) section 11 (quotas),

(c) section 13 (dumping of goods, etc),

(d) section 14 (agricultural goods), and

(e) section 15 (international disputes).

(3) The conditions are that—

(a) the customs arrangements that apply to Northern Ireland also apply to Scotland, or

(b) the Scottish Ministers consent to the arrangements being made.”

This new clause prevents Northern Ireland being given a special status not available to Scotland, subject to approval by Scottish Ministers.

New clause 22—Review of the impact of this Act on the Northern Ireland—Ireland border (No. 2)—

“(1) Within six months of Royal Assent of this Act, the Chancellor of the Exchequer must publish and lay before each House of Parliament an assessment of the impact on—

(a) Northern Ireland, and

(b) the Republic of Ireland,

of the proposed customs regime to be implemented under this Act.

(2) The assessment in subsection (1) must so far as practicable analyse the expected difference in outcomes between the proposed customs regime and continued participation in the EU Customs Union.

(3) The assessment must consider—

(a) the impact of the proposed customs regime on businesses that operate in both Northern Ireland and the Republic of Ireland,

(b) what, if any, physical infrastructure will be required at the border crossings between Northern Ireland and the Republic of Ireland to enforce the proposed customs regime,

(c) if, and how, the proposed customs regime preserves the effects of the Belfast Agreement of 10 April 1998, and

(d) what, if any, rules of the EU Customs Union are included in the proposed customs regime for the purposes of—

(i) promoting cooperation between Northern Ireland and the Republic of Ireland,

(ii) supporting the economy of the entire island of Ireland, and

(iii) preserving the effects of the Belfast Agreement of 10 April 1998.”

This new clause requires the Treasury to assess the impact of the proposed customs regime on Northern Ireland and Ireland, especially on the all-island economy, border crossings, the Good Friday Agreement and future alignment with the EU Customs Union.

New clause 23—Additional regulations requiring the consent of the Scottish Ministers—

“(1) No regulations to which this section applies may be made unless a draft has been given consent by the Scottish Ministers.

(2) This section applies to regulations under—

(a) section 10(4)(a) (meaning of “arms and ammunition”);

(b) section 12 (tariff suspension);

(c) section 19 (reliefs);

(d) section 22 (authorized economic operators);

(e) section 30 (general provision for the purposes of import duty);

(f) section 42 (EU law relating to VAT);

(g) paragraph 2(1) of Schedule 3 (power to add or remove countries from lists in that Schedule);

(h) paragraph 1(3) of Schedule 4 (definitions and determinations in relation to goods being “dumped”);

(i) paragraph 5 of Schedule 4 (determination of certain matters relating to “injury” to a UK industry);

(j) paragraph 26(1) of Schedule 4 (provision for suspension of anti-dumping or anti-subsidy remedies);

(k) paragraph 1(2)(c) of Schedule 5 (defining a “significant” increase);

(l) paragraph 2 of Schedule 5 (definitions relating to “serious injury” to a UK industry);

(m) paragraph 22(1) of Schedule 5 (provision for suspension of safeguarding remedies) and regulations making provision on the matters in section 11(3)(c);

(n) section 14 (increases in imports or changes in price of agricultural goods).”

This new clause would require Scottish Government approval to implement a number of powers in the Bill.

New clause 25—Review of the impact of this Act on the Scottish economy—

“(1) Within six months of Royal Assent of this Act, the Chancellor of the Exchequer must publish and lay before each House of Parliament an assessment of the impact of the proposed customs regime to be implemented under this Act on the Scottish economy.

(2) The assessment in subsection (1) must so far as practicable analyse the expected difference in outcomes between the proposed customs regime and continued participation in the EU Customs Union.

(3) The assessment must consider—

(a) the impact of the proposed customs regime on businesses that operate in Scotland,

(b) the impact on public finances in Scotland.”

This new clause requires the Treasury to assess the impact of the proposed customs regime on Scotland.

New clause 26—Import tariffs under Part 1: making tariffs on the EU less or equal to those on third countries—

“(1) In exercising the powers to impose or vary rates of import duty under or by virtue of the provisions of sections 8 to 15, it shall be the duty of the Treasury and the Secretary of State to secure that, so far as practicable, the level of those rates of import duty in respect of goods imported from the European Union is no greater than those imposed on third countries.

(2) For the purposes of this section “third countries” means any country other than the United Kingdom that is not a member of the EU Customs Union.”

This new clause requires tariffs set by the UK on EU goods to be no greater than those imposed on any third countries.

New clause 27—Import tariffs under Part 1: preventing tariffs on goods from third countries being lower than those on comparable goods from the European Union—

“(1) In exercising the powers to impose or vary rates of import duty under or by virtue of the provisions of sections 8 to 15, it shall be the duty of the Treasury and the Secretary of State to secure that, so far as practicable, rates of import duty are applied in respect of goods imported from third countries are not set at a lower rate than the rate of import duty set by the European Union in respect of the same goods and countries.

(2) This section does not apply to—

(a) eligible developing countries, or

(b) least developed countries.

(3) For the purposes of this section—

(a) “third countries” means any country other than the United Kingdom that is not a member of the EU Customs Union;

(b) “eligible developing countries” and “least developed countries” means those countries defined as such in Schedule 3.”

This new clause would prevent tariffs on goods from third countries being lower than those on comparable goods from the European Union.

New clause 28—Import tariffs under Part 1: preventing tariffs on third countries which may cause a dispute with the EU—

“(1) In exercising the powers to impose or vary rates of import duty under or by virtue of the provisions of sections 8 to 15, it shall be the duty of the Treasury and the Secretary of State to secure that, so far as practicable, rates of import duty are not applied in respect of goods imported from third countries which may jeopardise customs arrangements with the European Union or cause any dispute with the European Union.

(2) For the purposes of this section ‘third countries’ means any country other than the United Kingdom that is not a member of the EU Customs Union.”

This new clause would prevent a UK Government from entering into customs arrangements with third countries which would jeopardise customs arrangements with the European Union or cause any dispute with the European Union.

New clause 29—Import tariffs under Part 1: pegging with EU tariffs—

“(1) In exercising the powers to impose or vary rates of import duty under or by virtue of the provisions of sections 8 to 15, it shall be the duty of the Treasury and the Secretary of State to secure that, so far as practicable, rates of import duty are the same as those imposed in respect of comparable goods imported into the European Union from third countries.

(2) For the purposes of this section—

(a) the rates of import duty imposed in respect of comparable goods imported into the European Union shall be determined with reference to EU customs duties (within the meaning of that term given by paragraph 1 of Schedule 7), and

(b) ‘third countries’ means any country other than the United Kingdom that is not a member of the EU Customs Union.”

This new clause requires tariffs set by the UK to be pegged to EU tariffs.

New clause 30—Super-affirmative resolution procedure—

“(1) For the purposes of this Act, the ‘super-affirmative resolution procedure’ in relation to the making of regulations to which this section applies is as follows.

(2) If a Minister considers it necessary to proceed with the making of regulations to which this section applies, the Minister shall lay before the House of Commons—

(a) draft regulations,

(b) an explanatory document under subsection (3), and

(c) a declaration under subsection (4).

(3) The explanatory document must—

(a) introduce and explain any amendments made to retained EU law by each proposed regulation, and

(b) set out the reason why each such amendment is necessary (or, in the case where the Minister is unable to make a statement of necessity under subsection (4)(a), the reason why each such amendment is nevertheless considered appropriate).

(4) The declaration under subsection (2)(c) must either—

(a) state that, in the Minister’s view, the provisions of the draft regulations do not exceed what is necessary to prevent, remedy or mitigate any deficiency in retained EU law arising from the withdrawal of the United Kingdom from the EU (a “statement of necessity”), or

(b) include a statement to the effect that although the Minister is unable to make a statement of necessity the Government nevertheless proposes to exercise the power to make the regulations in the form of the draft.

(5) Subject as follows, if after the expiry of the 21-day period a committee of the House of Commons appointed to consider draft regulations under this section has not reported to the House of Commons a resolution in respect of the draft regulations laid under section 32(2A) or 42(6), the Minister may proceed to make a statutory instrument in the form of the draft regulations.

(6) A statutory instrument containing regulations under subsection (5) shall be subject to annulment in pursuance of a resolution of the House of Commons.

(7) The procedure in subsection (8) to (15) shall apply to the proposal for the draft regulations instead of the procedure in subsection (5) if—

(a) the House of Commons so resolves within the 21-day period,

(b) the committee appointed to consider draft regulations under this section so recommends within the 21-day period and the House of Commons does not by resolution reject the recommendation within that period, or

(c) the draft regulations contain provision to—

(i) establish a public authority in the United Kingdom,

(ii) provide for any function of an EU entity or public authority in a member State to be exercisable instead by a public authority in the United Kingdom established by regulations under sections 42, 43 or schedule 8,

(iii) provides for any function of an EU entity or public authority in a member State of making an instrument of a legislative character to be exercisable instead by a public authority in the United Kingdom,

(iv) imposes, or otherwise relates to, a fee in respect of a function exercisable by a public authority in the United Kingdom,

(v) creates, or widens the scope of, a criminal offence, or

(vi) creates or amends a power to legislate.

(8) The Minister must have regard to—

(a) any representations,

(b) any resolution of the House of Commons, and

(c) any recommendations of a committee of the House of Commons charged with reporting on the draft regulations, made during the 60-day period with regard to the draft regulations.

(9) If, after the expiry of the 60-day period, the Minister wishes to make regulations in the terms of the draft, the Minister must lay before the House of Commons a statement—

(a) stating whether any representations were made under subsection (8)(a), and

(b) if any representations were so made, giving details of them.

(10) The Minister may after the laying of such a statement make regulations in the terms of the draft if it is approved by a resolution of the House of Commons.

(11) However, a committee of the House of Commons charged with reporting on the draft regulations may, at any time after the laying of a statement under subsection (9) and before the draft regulations are approved by that House under subsection (10), recommend under this subsection that no further proceedings be taken in relation to the draft regulations.

(12) Where a recommendation is made by a committee of the House of Commons under subsection (11) in relation to draft regulations, no proceedings may be taken in relation to the draft regulations in the House of Commons under subsection (10) unless the recommendation is, in the same Session, rejected by resolution of the House of Commons.

(13) If, after the expiry of the 60-day period, the Minister wishes to make regulations consisting of a version of the draft regulations with material changes, the Minister must lay before Parliament—

(a) revised draft regulations, and

(b) a statement giving details of—

(i) any representations made under subsection (8)(a); and

(ii) the revisions proposed.

(14) The Minister may after laying revised draft regulations and a statement under subsection (9) make regulations in the terms of the revised draft if it is approved by a resolution of the House of Commons.

(15) However, a committee of the House of Commons charged with reporting on the revised draft regulations may, at any time after the revised draft regulations are laid under subsection (12) and before it is approved by the House of Commons under subsection (13), recommend under this subsection that no further proceedings be taken in relation to the revised draft regulations.

(16) Where a recommendation is made by a committee of the House of Commons under subsection (14) in relation to revised draft regulations, no proceedings may be taken in relation to the revised draft regulations in the House of Commons under subsection (13) unless the recommendation is, in the same Session, rejected by resolution of the House of Commons.

(17) In this section, references to the ‘21-day’ and ‘60-day’ periods in relation to any draft regulations are to the periods of 21 and 60 days beginning with the day on which the draft regulations were laid before Parliament.”

This new clause applies an amended version of the super-affirmative resolution procedure to certain powers to make regulations under Schedules 4 and 5, and Clause 42.

New clause 31—VAT deferral scheme—

“(1) This section applies if it appears to the Secretary of State that the United Kingdom will cease to be a member of the European Union taxation and customs union.

(2) The Secretary of State must by regulations introduce a domestic deferral scheme for UK importers.

(3) In designing a scheme under subsection (2), the Secretary of State must consult with whichever relevant stakeholders deemed by the Secretary of State to be appropriate.

(4) Regulations under subsection (2) may be made only if a draft of the regulations has been laid before, and approved by resolution of, the House of Commons.”

This new clause ensures that in the event that the UK is no longer a member of the EU VAT area, the Secretary of State must by draft affirmative regulation introduce a VAT deferral scheme.

New clause 32—Rules of origin—

“(1) Where the exigencies of trade so require, a document proving origin may be issued in the UK in accordance with the rules of origin in force in the country or territory of destination or any other method identifying the country where the goods were wholly obtained or underwent their last substantial transformation. The Secretary of State may by regulations specify—

(a) the bodies that certificate origin for the purposes of a certificate under subsection (1),

(b) the specifications of the certificate, and

(c) any other relevant factor.”

This new clause would allow a document proving origin to be issued in the UK and would allow the Secretary of State to make regulations specifying the bodies that can issue a certificate and the specifications of a certificate as well as other relevant factors.

New clause 33—Additional regulations requiring the affirmative procedure (No. 2)—

“(1) No regulations to which this section applies may be made unless a draft has been laid before and approved by a resolution of the House of Commons.

(2) This section applies to regulations under—

(a) section 8(1) (the customs tariff);

(b) section 14(1) (agricultural goods);

(c) section 19(1) (reliefs);

(d) section 22(1) (authorised economic operators);

(e) section 30 (general provision for the purposes of import duty);

(f) section 39(1) (export duties);

(g) section 42(5) (exclusion from principal VAT directive);

(h) section 47(2) (exclusion from or modification of EU law relating to excise duty).”

This new clause applies the affirmative resolution procedure to a number of powers in the Bill.

New clause 34—Exclusion from tariffs for land border—

“Upon the United Kingdom’s withdrawal from the European Union, the United Kingdom shall not charge any customs duty or impose any quotas on goods entering the United Kingdom across the land border between the Republic of Ireland and the United Kingdom.”

New clause 35—Exclusion from tariffs for goods imported from the Republic of Ireland—

“Part 1 of this Act shall not apply to the import of any good into the United Kingdom from the Republic of Ireland.”

New clause 36—Prohibition on collection of certain taxes or duties on behalf of territory without reciprocity—

“(1) Subject to subsection (2), it shall be unlawful for HMRC to account for any duty of customs or VAT or excise duty collected by HMRC to the Government of a country or territory outside the United Kingdom.

(2) Subsection (1) shall not apply if the Treasury declare by Order that arrangements have been entered into by Her Majesty’s Government and that government under which that government will account to HMRC for those duties and taxes collected in that country on a reciprocal basis.”

New clause 37—Single United Kingdom customs territory—

“(1) It shall be unlawful for Her Majesty‘s Government to enter into arrangements under which Northern Ireland forms part of a separate customs territory to Great Britain.

(2) For the purposes of this section “customs territory” shall have the same meaning as in the General Agreement on Tariffs and Trade, 1947, as amended.”

Amendment 26, in clause 2, page 2, line 3, at end insert

“or goods coming from the EEA”.

This amendment seeks to remove the Bill’s provisions to grant the UK Government the ability to impose customs on EEA goods.

Amendment 68, in clause 2, page 2, line 3, at end insert

“or goods entering the United Kingdom across the land border between the Republic of Ireland and the United Kingdom”.

Amendment 69, in clause 2, page 2, line 3, at end insert

“or goods imported into the United Kingdom from the Republic of Ireland.”

Government amendment 74.

Amendment 71, in clause 8, page 6, line 6, at end insert—

“(e) the interests of producers in the United Kingdom,

(f) the desirability of maintaining United Kingdom standards of animal welfare, food safety and environmental protection.”

This amendment would require the Treasury, when considering the rate of import duty that ought to apply to any goods, to have regard to the interests of UK producers (e.g. farmers) and to the desirability of ensuring that UK standards of animal welfare, food safety and environmental protection are not undermined by imports produced to lower standards.

Amendment 119, in clause 8, page 6, line 6, at end insert—

“(e) the impacts on sustainable development.”

This amendment requires the Treasury to have regard to Government obligations to sustainable development in considering the rate of import duty.

Government amendment 84.

Amendment 21, in clause 13, page 9, line 18, at end insert—

“(4A) Subsection (4B) applies where the TRA or the Secretary of State is considering whether the application of a remedy, or the acceptance of a recommendation to do so—

(a) is in the public interest, or

(b) meets either of the economic interest tests described in paragraph 25 of Schedule 4 or paragraph 21 of Schedule 5.

(4B) In making a consideration to which this subsection applies, notwithstanding the provisions of Schedules 4 and 5, the TRA or the Secretary of State must give special consideration to the need to eliminate the trade distorting effect of injurious dumping and to restore effective competition, and must presume the application of a remedy or the acceptance of a recommendation to do so to be in the public interest and to have met the economic interest test unless this special consideration is significantly outweighed.”

This amendment ensures that there is a presumption that if dumping is found, a remedial action will be taken.

Amendment 54, in clause 15, page 10, line 18, at end insert—

“(3) The Secretary of State must lay before the House of Commons an annual report on the exercise of the powers under this section including information on—

(a) the relevant international law authorising the exercise of the powers in each case, and

(b) the matters in dispute or issues arising in each case.”

This amendment requires the Government to report on the circumstances of, and international law basis for, each variation of tariffs as a result of a trade dispute.

Amendment 55, in clause 22, page 14, line 36, at end insert—

“(4) Within three months of the passing of this Act, the Chancellor of the Exchequer must lay before the House of Commons a report on the proposed exercise of the power of the HMRC Commissioners to make regulations under subsection (1), including in particular—

(a) the proposed criteria to be applied in determining whether or not any person should be an authorised economic operator,

(b) an assessment of the structure of the authorised economic operator system in Germany, Austria and such other countries as the Chancellor of the Exchequer considers relevant,

(c) the proposed differences between the structure that is proposed to be established by the first exercise of the power to make regulations under subsection (1) and each of those structures described in accordance with paragraph (b),

(d) the level of proposed resources to be allocated by the HMRC Commissioners for the authorisation of new authorised economic operators, and

(e) the target timetable for the authorisation of—

(i) new authorised economic operators in each class, and

(ii) authorised economic operator certification renewals in each class.”

This amendment requires the Government to report on the proposed operation of the powers of the HMRC under Clause 22, including comparative information.

Amendment 33, in clause 25, page 17, line 2, leave out “Data Protection Act 1998” and insert “data protection legislation”.

This amendment and Amendment 34 seeks to provide that the powers of disclosure cannot be exercised in breach of the updated data protection framework to be enshrined in the Data Protection Act 2018.

Amendment 34, in clause 25, page 17, line 4, at end insert—

“(8) In this section, “the data protection legislation” has the same meaning as in the Data Protection Act 2018.”

Amendment 70, page 18, line 11, leave out clause 31.

Amendment 72, in clause 31, page 18, line 34, at end insert—

“(4A) In the case of a customs union between the United Kingdom and the European Union, Her Majesty may not make a declaration by Order In Council under subsection (4) unless the arrangements have been approved by an Act of Parliament.”

This amendment provides that the delegated powers under this clause may not be exercised until a proposed customs union with the European Union has been approved by a separate Act of Parliament.

Amendment 8, page 18, line 38, at beginning insert “subject to subsection (8)”.

This amendment paves the way for Amendment 9.

Amendment 9, page 19, line 10, at end insert—

“(8) When the power under subsection (4) has been exercised in respect of a customs union between the United Kingdom and the European Union, the powers in subsections (4) and (5) may not be exercised so as to—

(a) provide that that customs union shall cease to have effect, or

(b) modify or disapply provision made by or under any other Act in a way that provides that that customs union shall cease to have effect.”

This amendment would prevent the delegated powers under Clause 31 being used to end a customs union once the transition period has finished. It provides that the delegated powers under Clause 31, once exercised in relation to a customs union with the EU, cannot be exercised to provide for departure from such a union.

Amendment 56, in clause 32, page 19, line 14, leave out subsections (2) to (4).

This amendment is consequential on NC33.

Government amendment 75.

Amendment 35, in clause 32, page 19, line 18, at end insert—

“(c) regulations under paragraph 4(2), 9(3) or 14(4) of Schedule 4.”

This amendment provides for regulations made under certain provisions of Schedule 4 (regarding dumping of goods or foreign subsidies causing injury to UK industry) to be subject to the made affirmative procedure rather than the negative procedure.

Amendment 36, page 19, line 18, at end insert—

“(c) regulations under paragraph 1(2), 3(2), 4(2) or 5 of Schedule 5.”

This amendment provides for regulations made under certain provisions of Schedule 5 (regarding an increase in imports causing serious injury to UK producers) to be subject to the made affirmative procedure rather than the negative procedure.

Government amendment 76.

Amendment 37, page 19, line 21, at end insert—

“(2A) Section (Super-affirmative resolution procedure) applies to regulations under paragraph 1(3), 3(5), 5(2), or 6(2) of Schedule 4.”

This amendment provides for regulations made under certain provisions of Schedule 4 (regarding dumping of goods or foreign subsidies causing injury to UK industry) to be subject to the superaffirmative resolution procedure, as defined in NC12.

Amendment 38, page 19, line 21, at end insert—

“(2A) Section (Super-affirmative resolution procedure) applies to regulations under paragraph 2(2) or 2(3) of Schedule 5.”

This amendment provides for regulations made under certain provisions of Schedule 5 (regarding an increase in imports causing serious injury to UK producers) to be subject to the superaffirmative resolution procedure, as defined in NC12.

Amendment 57, page 19, line 32, leave out “subsection (2)” and insert

“section (Additional regulations requiring the affirmative procedure (Amendment 2))”.

This amendment is consequential on NC33.

Amendment 39, page 19, line 32, after “(2)” insert “or (2A)”.

This amendment is consequential to Amendment 38.

Amendment 40, page 27, line 5, after second “to”, insert “number”.

This amendment clarifies that goods may be defined for the purposes of the export tariff simply by reference to their number.

Government amendment 77.

Amendment 41, in clause 39, page 27, line 12, at end insert—

“(aa) the interests of manufacturers in the United Kingdom,”.

This amendment requires the Treasury to have regard to the interests of manufacturers in considering the rate of export duty.

Amendment 42, page 27, line 17, at end insert “and

(e) the public interest.”

Amendment 120, page 27, line 17, at end insert “and

(e) the impacts on sustainable development.”

This amendment requires the Treasury to have regard to Government obligations towards sustainable development in considering the rate of export duty.

Amendment 58, in clause 40, page 27, line 35, leave out subsections (2) to (4).

This amendment is consequential on NC33.

Amendment 59, page 28, line 7, leave out “subsection (2)” and insert

“section (Additional regulations requiring the affirmative procedure (Amendment 2))”.

This amendment is consequential on NC33.

Amendment 43, in clause 42, page 29, line 23, leave out subsection (1).

This amendment would be to remove from the Bill the provision that retained EU law on VAT should not have effect, despite forming part of UK law as a result of Clause 3 of the European.

Amendment 44, page 29, line 44, leave out from “regulation” to end of line 45.

The effect of this amendment would be to ensure that the UK Government does not exclude aspects of the EU’s principal VAT Directive that remain relevant by delegated legislation.

Government amendment 78.

Amendment 45, page 30, line 1, leave out subsection (6) and insert—

“(6) Section (Super-affirmative resolution procedure) applies to regulations made under this section.”

This amendment applies the super-affirmative resolution procedure, described in NC12, to regulations made under this section.

Amendment 60, page 30, line 1, leave out subsection (6).

This amendment is consequential on NC33.

Government amendment 79.

Amendment 62, page 30, line 12, at end insert—

“(9) This section shall, subject to subsection (10), cease to have effect at the end of the period of three years beginning with the day on which this Act is passed.

(10) The Treasury may by regulations provide that this section shall continue in force for an additional period of up to three years from the end of the period specified in subsection (9).

(11) The power to make regulations under subsection (10) may only be exercised once.

(12) No regulations may be made under subsection (10) unless a draft has been laid before and approved by a resolution of the House of Commons.”

This amendment sunsets the provisions of Clause 42.

Amendment 63, in clause 45, page 31, line 25, at end insert—

“(5) This section shall, subject to subsection (6), cease to have effect at the end of the period of three years beginning with the day on which this Act is passed.

(6) The Treasury may by regulations provide that this section shall continue in force for an additional period of up to three years from the end of the period specified in subsection (5).

(7) The power to make regulations under subsection (7) may only be exercised once.

(8) No regulations may be made under subsection (7) unless a draft has been laid before and approved by a resolution of the House of Commons.”

This amendment sunsets the provisions of Clause 45.

Government amendment 80.

Amendment 64, in clause 47, page 33, line 7, at end insert—

“(5) This section shall, subject to subsection (6), cease to have effect at the end of the period of three years beginning with the day on which this Act is passed.

(6) The Treasury may by regulations provide that this section shall continue in force for an additional period of up to three years from the end of the period specified in subsection (5).

(7) The power to make regulations under subsection (7) may only be exercised once.

(8) No regulations may be made under subsection (7) unless a draft has been laid before and approved by a resolution of the House of Commons.”

This amendment sunsets the provisions of Clause 47.

Government amendment 81.

Amendment 22, in clause 48, page 33, line 29, at end insert—

“(5A) No regulations may be made under section 47 unless a draft has been laid before, and approved by a resolution of, the House of Commons.”

Government amendment 23.

Amendment 61, page 33, line 31, leave out “applies” and insert

“or section (Additional regulations requiring the affirmative procedure (Amendment 2)) apply”.

This amendment is consequential on NC33.

Amendment 46, in clause 51, page 34, line 39, leave out second “appropriate” and insert “necessary”.

This amendment provides that the power to make regulations about VAT, customs duty and excise duty in consequence of UK withdrawal from the EU is only exercised when it is necessary to do so.

Government amendment 82.

Amendment 10, page 35, line 1, leave out paragraph (a).

This amendment prevents regulations under Clause 51 from making any provision as might be made by an Act of Parliament.

Amendment 67, page 35, line 2, after “Act”, insert

“other than provision creating a delegated power”.

This amendment removes the power for regulations made under Clause 51 to create further delegated powers (tertiary legislation).

Amendment 47, page 35, line 4, at end insert—

“(c) may not be made after 29 March 2021.

‘(2A) The Secretary of State may by regulations amend the date in paragraph (1)(c) to ensure that the day specified is the day that any transition period related to the United Kingdom’s withdrawal from the European Union comes to an end.

(2B) A statutory instrument containing regulations under subsection (2A) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, each House of Parliament.”

This amendment inserts a sunset provision that disallows any regulations to be made under Clause 51 after 29 March 2021, while also allowing the Secretary of State to alter that date, by regulations subject to the affirmative procedure, in the event that this is not the date on which any transition period following the United Kingdom’s withdrawal from the European Union comes to an end.

Amendment 48, page 35, line 10, after “section” insert

“, apart from regulations under subsection (2A),”.

This amendment is consequential to Amendment 47.

Amendment 49, page 35, line 25, after “apply” insert

“, apart from regulations under subsection (2A),”.

This amendment is consequential to Amendment 47.

Amendment 65, page 35, line 38, at end insert—

“(10) This section shall, subject to subsection (11), cease to have effect at the end of the period of three years beginning with the day on which this Act is passed.

(11) The Treasury may by regulations provide that this section shall continue in force for an additional period of up to three years from the end of the period specified in subsection (10).

(12) The power to make regulations under subsection (11) may only be exercised once.

(13) No regulations may be made under subsection (11) unless a draft has been laid before and approved by a resolution of the House of Commons.”

This amendment sunsets the provisions of Clause 51.

Amendment 50, in clause 54, page 37, line 5, leave out second “appropriate” and insert “necessary”.

This amendment ensures that regulations making consequential and transitional provision may only be made when necessary.

Amendment 51, page 37, line 14, leave out “appropriate” and insert “necessary”.

This amendment ensures that regulations making consequential and transitional provision may only be made when necessary.

Amendment 2, in clause 55, in clause 55, page 38, line 15, leave out from “force” to end of line 16 and insert

“in accordance with the provisions of section (EU Customs Union and pre-commencement requirements) (7).”

This amendment is consequential on NC1.

Amendment 13, page 38, line 15, leave out from “force” to end of line 16 and insert

“in accordance with the provisions of section (Preparedness for a customs union with the European Union) (5)”.

This amendment is consequential on NC11.

Amendment 20, page 38, line 15, leave out from “force” to end of line 16 and insert

“in accordance with the provisions of section (Implementation of a customs union with the EU as a negotiating objective) (7)”.

This amendment is consequential on NC12.

Amendment 5, page 38, line 17, leave out paragraphs (a) to (d) and insert—

“(a) section (Pre-commencement impact assessment of leaving the EU Customs Union), and”.

This amendment is consequential on NC6.

Amendment 52, page 38, line 17, after “(2)”, insert “and (2A)”.

This amendment paves the way for Amendment 53.

Amendment 6, page 38, line 24, leave out subsection (2).

This amendment is consequential on NC6.

Amendment 3, page 38, line 32, at end insert—

“(2A) No regulations may be made for the purpose of appointing a day for the coming into force of paragraph 1 of Schedule 7 (replacement of EU customs duties) unless a draft has been laid before, and approved by a resolution of, the House of Commons.”

This amendment requires regulations commencing paragraph 1 of Schedule 7 to be subject to the affirmative procedure.

Amendment 4, page 38, line 32, at end insert—

“(2A) No regulations may be made for the purpose of appointing a day for the coming into force of any provision in Part 3 (amending or superseding EU law relating to VAT) unless a draft has been laid before, and approved by a resolution of, the House of Commons.”

This amendment requires regulations commencing provisions in Part 3 to be subject to the affirmative procedure.

Amendment 28, page 38, line 32, at end insert—

“(2A) Regulations under subsection (2) may not be made until the Secretary of State has consulted with the Scottish Ministers on the effect of deviating from EU levels of import duties in relation to—

(a) preferential rates,

(b) dumping of goods and foreign subsidies,

(c) international disputes,

(d) replacement of EU trade duties.”

This amendment would require the UK Government to consult Scottish Ministers before deviating from EU levels of import duties in relation to (a) preferential rates (b) dumping of goods and foreign subsidies (c) international disputes (d) replacement of EU trade duties.

Amendment 29, page 38, line 32, at end insert—

“(2A) The following provisions come into force on such day as the Secretary of State may be regulations under this section appoint—

(a) section 41 (abolition of acquisition VAT and extension of import VAT),

(b) section 42 (EU law related to VAT), and

(c) section 43 and Schedule 8 (VAT amendment connected with withdrawal from EU).

(2B) Regulations under subsection (2A) may not be made until the Secretary of State has consulted with the Scottish Ministers on—

(a) the effect of leaving the EU VAT area on the lawful importation of goods into the United Kingdom from the European Union, and

(b) the effect of abolishing acquisition VAT and extending import VAT on the lawful importation of goods into the United Kingdom from the European Union.”

This amendment would require the UK Government to consult with Scottish Ministers before leaving the EU VAT Area before any system of upfront import VAT could be applied.

Amendment 31, page 38, line 32, at end insert—

“(2A) Regulations under subsection (2) may not be made until the Secretary of State has laid before the House of Commons an impact assessment that considers the effect on Scotland of deviating from EU levels of import duties in relation to

(a) preferential rates

(b) dumping of goods and foreign subsidies

(c) international disputes

(d) replacement of EU trade duties.”

This amendment would require the UK Government to make a Scottish impact assessment on the effects of deviating from EU levels of import duties in relation to (a) preferential rates (b) dumping of goods and foreign subsidies (c) international disputes (d) replacement of EU trade duties.

Amendment 53, page 38, line 32, at end insert—

“(2A) The following provisions come into force on such day as the Secretary of State may be regulations under this section appoint—

(a) section 41 (abolition of acquisition VAT and extension of import VAT),

(b) section 42 (EU law related to VAT), and

(c) section 43 and Schedule 8 (VAT amendment connected with withdrawal from EU).

(2B) Regulations under subsection (2A) may not be made until the Secretary of State has laid before the House of Commons an impact assessment that considers—

(a) the effect of leaving the EU VAT area on the lawful importation of goods into the United Kingdom from the European Union, and

(b) the effect of abolishing acquisition VAT and extending import VAT on the lawful importation of goods into the United Kingdom from the European Union.”

This amendment would require the UK Government to make an impact assessment on the effects of leaving the EU VAT Area before any system of upfront import VAT could be applied to goods lawfully being imported into the UK from the European Union under EU Law.

Amendment 7, page 38, line 34, at end insert—

“(3A) Subsection (3) is subject to section (Pre-commencement impact assessment of leaving the EU Customs Union).”

This amendment is consequential on NC6.

Amendment 15, in schedule 4, page 58, line 2, after “consumption”, insert “by independent customers”.

This amendment requires the comparable price for the purposes of determining the normal value to be assessed with respect to consumption by independent customers.

Amendment 16, page 58, line 4, at end insert

“sub-paragraphs (2A) to (2L) and with”.

This amendment paves the way for Amendment 17.

Amendment 17, page 58, line 6, at end insert—

“(2A) For the purposes of sub-paragraph (2) the following shall apply.

(2B) Where the exporter in the exporting country does not produce or does not sell the like goods, the normal value may be established on the basis of prices of other sellers or producers.

(2C) Prices between parties which appear to be associated or to have a compensatory arrangement with each other shall not be considered to be in the ordinary course of trade and shall not be used to establish the normal value unless it is determined that they are unaffected by the relationship.

(2D) Sales of the like goods intended for consumption in the exporting foreign country or territory shall normally be used to determine the normal value if such sales volume constitutes 5% or more of the sales volume exported to the United Kingdom, but a lower volume of sales may be used when, for example, the prices charged are considered representative for the market concerned.

(2E) When there are no or insufficient sales of the like goods in the ordinary course of trade, or where, because of the particular market situation, such sales do not permit a proper comparison, the normal value shall be calculated on the basis of—

(a) the cost of production in the country of origin plus a reasonable amount for selling, general and administrative costs and for profits, or

(b) the export prices, in the ordinary course of trade, to an appropriate third country, provided that those prices are representative.

(2F) Sales of the like goods in the domestic market of the exporting foreign country or territory, or export sales to a third country, at prices below unit production costs plus selling, general and administrative costs shall be treated as not being in the ordinary course of trade by reason of price, and disregarded in determining the normal value, if it is determined that such sales are made within an extended period in substantial quantities, and are at prices which do not provide for the recovery of all costs within a reasonable period of time.

(2G) The amounts for selling, for general and administrative costs and for profits shall be based whenever possible on actual data pertaining to production and sales, in the ordinary course of trade, of the like product by the exporter or producer under investigation.

(2H) When it is not possible to determine such amounts on the basis prescribed in sub-paragraph (2G), the amounts may be determined on the basis of—

(a) the weighted average of the actual amounts determined for other exporters or producers subject to investigation in respect of production and sales of the like product in the domestic market of the country of origin,

(b) the actual amounts applicable to production and sales, in the ordinary course of trade, of the same general category of products for the exporter or producer in question in the domestic market of the country of origin,

(c) any other reasonable method, provided that the amount for profit so established shall not exceed the profit normally realised by other exporters or producers on sales of products of the same general category in the domestic market of the country of origin.

(2I) If the TRA determines that it is not appropriate to use domestic prices and costs in the exporting country due to the existence in that country of significant distortions, the normal value shall be constructed exclusively on the basis of costs of production and sale reflecting undistorted prices or benchmarks, subject to the following provisions.

(2J) “Significant distortions” for this purpose means distortions which occur when reported prices or costs, including the costs of raw materials and energy, are not the result of free market forces because they are affected by substantial government intervention.

(2K) The TRA shall use the corresponding costs of production and sale in an appropriate representative country with a similar level of economic development as the exporting country, provided the relevant data are readily available; and, where there is more than one such country, preference shall be given, where appropriate, to countries with an adequate level of social and environmental protection.

(2L) If such data are not available, the TRA may use any other evidence it deems appropriate for establishing a fair normal value, including undistorted international prices, costs, or benchmarks; or costs in the exporting country to the extent that they are positively established not to be distorted.”

This amendment makes further provision on the face of the Bill about how the normal value and the comparable price are to be determined in certain circumstances.

Amendment 18, page 58, line 6, at end insert—

“(2M) A fair comparison shall be made between the export price and the normal value.

(2N) The comparison for the purposes of sub-paragraph (4) shall be made at the same level of trade and in respect of sales made at, as closely as possible, the same time and with due account taken of other differences which affect price comparability.

(2O) Where the normal value and the export price as established are not on such a comparable basis, due allowance, in the form of adjustments, shall be made in each case, on its merits, for differences in factors which are claimed, and demonstrated, to affect prices and price comparability.”

This amendment provides for fair comparison between the export price and the normal value.

Amendment 19, page 58, leave out lines 8 to 15 and insert—

“(a) to provide guidance with respect to the application of sub-paragraphs (2) to (2O).”

This amendment replaces the provision for definitions of key terms and the determination of related matters in individual cases with guidance about the application of the existing provisions and those contained in Amendments 17 and 18.

Amendment 25, page 58, line 12, and end insert—

“(v) ‘specified cases where it is not appropriate to use the price in paragraph 2(a)” including details on determining normal value in the presence of state distortions and non-market economy situations.’

This amendment would provide certainty by placing a marker in primary legislation to ensure that secondary legislation will clarify how, in anti-dumping investigations, the TRA will calculate the level of dumping for cases where the domestic prices of the alleged dumped imports cannot be used.

Government amendments 103 to 112.

Amendment 24, page 76, line 12, at end insert—

“25A (1) The TRA shall, in determining the amount which it is satisfied would be adequate to remove the injury described in paragraph 14(3)(b) or 18(4)(b), take account of all elements of the material injury being caused to the UK industry, including, but not limited to, the impact of reduced sales volumes, price suppression and curtailment of investment. Regulations may make further provision for this purpose.

(2) Regulations may make provision for specific circumstances in which paragraph 14(3)(b) or 18(4)(b) may not apply.”

Amendment 32, page 76, line 12, at end insert—

“25A (1) The TRA shall, in determining the amount which it is satisfied would be adequate to remove the injury described in paragraph 14(3)(b) or 18(4)(b), take account of all elements of the material injury being caused to UK industry, consumers and public administration and finances, including, but not limited to, the impact of reduced sales volumes, price suppression, curtailment of investment and availability of goods. Regulations may make further provision for this purpose.

(2) Regulations may make provision for specific circumstances in which paragraph 14(3)(b) or 18(4)(b) may not apply.

(3) No regulations may be made under sub-paragraph (2) unless—

(a) A Minister of the Crown has made a statement to the House of Commons that Her Majesty’s Government has negotiated with the relevant foreign government in order to remedy the activity causing injury to UK industry;

(b) lay before the House of Commons an impact assessment of implementing the regulations; and

(c) a draft of those regulations has been laid before, and approved by a resolution of, the House of Commons.”

This amendment ensures the TRA considers a wider range of economic variables when considering policy responses to trade disputes and allows UK ministers to make associated regulations setting aside this wider set of considerations, so long as the UK Government has entered negotiations with the third country in question, provided an impact assessment on policy changes and that the policy change has been approved by a resolution in the House of Commons.

Government amendment 113.

Government amendments 85 to 96.

Government amendment 114.

Government amendments 97 and 98.

Government amendments 115 and 116.

Government amendment 99.

Government amendments 117 and 118.

Government amendments 100 to 102.

Amendment 11, in schedule 7, page 122, line 35, at end insert—

“88A (1) Section 100A (designation of free zones) is amended as follows.

(2) After subsection (2), insert—

‘(2A) The Treasury must, no later than 2 years after the passing of the Taxation (Cross-border Trade) Act 2018, exercise the power under subsection (1) to designate Teesport as a free zone.’

(3) After subsection (3), insert—

‘(3A) The first exercise of the power under subsection (1) in pursuance of the duty under subsection (2A) shall be for a period of no less than 5 years.’”

This amendment requires the Treasury to designate Teesport as a free zone for customs purposes.

Amendment 73, in schedule 8, page 135, leave out paragraph 14.

Government amendment 83.

[Anna Soubry]

I rise to speak in support of new clause 1 and new clause 12, and I shall also seek to speak briefly against new clause 36 and amendment 73. I hope that there will be Divisions, in the event of which I will vote against new clause 36 and amendment 73. It is my firm view that it is deeply regrettable that the Government have accepted the new clause and amendment, even though they clearly seek to undermine, if not wreck, the great advances made in the White Paper.

I shall speak, as I like to think I always do, with openness, frankness and honesty. When I became a Business Minister in David Cameron’s Government in 2015, I would be the first to admit that I did not know the finer details of how many of our manufacturing industries and businesses actually worked. I knew about supply chains and their value, but I could not claim, in any way, shape or form, to be particularly familiar with them. I relished my brief, though, so I was soon enmeshed in the manufacturing sector in particular. For example, I had responsibility for the automotive sector, aerospace and, of course, the steel industry, which many Members will remember was having a particularly difficult time. I soon became not quite an expert, but I certainly knew my brief. I understood how supply chains worked, the value of frictionless trade and what this thing called “just in time” was really all about. I had never actually seen it, though, until Friday, when I went to the Toyota factory at Burnaston, which is just outside Derby. I would make it compulsory for every single Member to go to Toyota—they could go to another car manufacturer in Swindon, or to Nissan in Sunderland, as I did shortly after the EU referendum—so that they could begin to understand what a supply chain is, why it relies on frictionless borders and what “just in time” means.

Let me give Members a bit of history about that remarkable Toyota plant just outside Derby. It is actually a legacy to Margaret Thatcher. It opened at the beginning of the 1990s. Some of us are old enough to remember those times and what had happened in many of our traditional manufacturing industries. My right hon. Friend the Member for Loughborough (Nicky Morgan), who is sitting next to me, has a business in her constituency called Brush. It is a long-standing business that has provided good-quality jobs for generations. I had Siemens in my constituency. At one time, I had a number of miners who worked in local pits in north Nottinghamshire and in Derbyshire. In due course, those pits closed, as did Siemens.

When we talk about Brexit, people extrapolate all sorts of things from the vote. One thing that definitely occurred—I know that it occurred for people in my constituency—was that a number of people voted leave because they felt left behind by what we call this global world and the global way of doing business. These people used to work, often down the pits in Nottinghamshire—I am from Worksop, so I understand the sort of lives that miners had and I have no romantic attachment to the coal mining industry—and in factories such as Siemens in high-quality jobs. Those jobs invariably paid good money, but they also added even more value to people’s lives. It was not just about the fact that it was work, which is, in itself, the right thing to do; it was not just the wages, which, in the deep coal mines in Nottinghamshire and at Siemens, were very good; and it was not just the trade and the skills that they conveyed—it was also that feeling of community and being valued. It was about all those great traditional British manufacturing values, which, in truth, began to disappear through the ’80s and into the ’90s. What the great Japanese car manufacturers brought back was much of that high-valued, highly skilled, super-effective and super-efficient manufacturing industry. That practice was not just confined to the automotive sector, because it runs right across many other sectors in manufacturing, which makes up 20% of our economy.

I say to all Conservative Members, “Shame on you if you have a manufacturer in your constituency that you have not been to to understand how a modern manufacturing business works and how it needs frictionless trade for the supply chains to work. Shame on you if you have not taken the opportunity to go to those places that might be outwith your constituency, but where your constituents work.” I say that very gently—

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[Anna Soubry]

For the record, that was said by my hon. Friend the Member for Huntingdon (Mr Djanogly). If anyone else had said it, I would have been very rude. [Interruption.] Sorry. Scrub that; it was my right hon. Friend the Member for Wantage (Mr Vaizey)—ever the trouble maker.

This is really serious. I told the Minister that I would not press my amendments to a vote. That is not because I lack courage—in fact, given events, I would like to think I have a bit of courage. Some say I do not have a fear gene at all. Just to remind hon. Members, three people have received custodial sentences for the death threats I have received. I am getting a bit tired of being called a traitor. Certain people on these Benches support a newspaper that, disgracefully, had the temerity to suggest that the Prime Minister of our country might in some way have committed treason by the production of this White Paper. That is outrageous. Right hon. and hon. Members on these Benches really need a bit of a reality check, not just on Brexit but on the way this party is conducting itself and on who they choose to call their friends.

Let me return to why I will not press my amendments to a vote.

[Madam Deputy Speaker (Dame Eleanor Laing)]

Order. Before the right hon. Lady returns to the substance of her remarks, I just point out to her that she has already had 21 minutes of the debate, and—[Hon. Members: “More!”] Order. This is not a music hall. The right hon. Lady is perfectly in order—she has an awful lot of things to deal with and she has taken a lot of interventions—but I know that she will quite soon begin to come to a peroration.

[Anna Soubry]

By remarkable coincidence, Madam Deputy Speaker, I am coming to the conclusion of my remarks. I want to explain why I will not press my amendments to a vote, as I indicated to the Minister last week. The reason is the production of the White Paper.

I will be very frank: the White Paper does not go as far as it should—it is silent on services, which make up 80% of our economy—but I welcome it because it absolutely marks that our Prime Minister understands the needs of British business, in particular manufacturing businesses, and is determined to do the right thing. She has come up with this third way. Whether she can achieve it remains to be seen, but I decided not to press my amendments to a vote because of my support for the White Paper and my desire to give that third way a chance.

Having done that, I believed, as a pragmatic, reasonable, moderate Conservative, that I had done the right thing by my Prime Minister and, as much as anything else, by my country. Imagine, therefore, my profound disappointment that the Government today, for reasons I can just about understand, decided to accept four amendments, two of which are not controversial but two of which—new clause 36 and amendment 73—seek to wreck and undermine this.

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[Several hon. Members rose—]

[Madam Deputy Speaker (Dame Eleanor Laing)]

Order. It will be obvious to the House that a great many people want to speak. We have three hours of debate left, but we cannot continue with speeches of the length that we have had so far, although there is nothing wrong with what any hon. Members have done. We will therefore start with a time limit of 12 minutes.

[Mr David Davis (Haltemprice and Howden) (Con)]

For the convenience of members of the Gallery, I should start by saying that this is not a resignation statement—that was last week. This week is a return to my normal business, as an ordinary Back Bencher carrying out the scrutiny of business. I thought that it would be rather mundane until I walked into what appears to be this rhetorical firefight that we have had so far in the debate.

Before I come back to that, the Taxation (Cross-border Trade) Bill and its partner, the Trade Bill coming tomorrow, are vital pieces of legislation. In the newspapers at the weekend, I read that some people were so cross with the White Paper that they were proposing to vote against this. Well, I do not think that they can be much more cross than I am with the White Paper, but I urge them not to vote against it. These are vital pieces of legislation and they are necessary, whether we have the Government’s White Paper policy, my old White Paper policy, the FTA that some have talked about or indeed even the World Trade Organisation outcome. In every single case, we need these Bills and therefore I will be supporting them.

I want to speak directly to the new clause proposed by my right hon. Friend the Member for Broxtowe (Anna Soubry). I will do so without impugning anybody’s motives or questioning whether somebody is acting in the national interest or not and I will not be firing off any gibes. I am not quite sure who she was referring to when she talked about having an excessive attachment to public office, but I do not think it was me. The simple truth is that this is a vitally important argument. It is central to the whole question of the economic aspect of Brexit—Brexit is not just economic; it is democratic as well, but it is central to that—and I will put to one side in my arguments the fact that being out of the customs union was in the Conservative party’s manifesto and therefore, in theory at least, one we are committed to.

The arguments go right to the heart of the principal issues. The proponents of the new clauses have a clear belief in the national economic interest, but they clearly believe that being outside the customs union will lead to a precipitate loss of trade and that the loss of the ability to make trade deals matters less than that potential loss of trade. That is the core of the argument. It is pretty straightforward in that respect.

Let us look at some facts. Back in 1999, the United Kingdom—we are talking about the customs union, so this is about goods—was exporting 60% of its goods to the European Union and 40% to the rest of the world. Since then, that has gone down by approximately 1% per annum, so it is now about 45% to the European Union and the rest to the rest of the world. Pretty much by the end of this decade, it is likely to be 60:40 in favour of the rest of the world, so because it takes away the right to our own commercial policy, the prospect of staying inside the customs union favours the shrinking minority of our trade over the expanding, fast-growing majority of that trade. That is the very simple, fundamental, initial point that we should take on board. It also presumes that being outside the customs union will significantly damage trade because there will be friction at the border.

Treasury Spending: Grants to Devolved Institutions

Eleanor Laing Excerpts

Tuesday 3rd July 2018 Commons Chamber

The House proceeded to a Division.

[Madam Deputy Speaker (Dame Eleanor Laing)]

I ask the Serjeant at Arms to investigate the delay in the No Lobby.

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[Sir Bernard Jenkin (Harwich and North Essex) (Con)]

On a point of order, Madam Deputy Speaker.

[Madam Deputy Speaker (Dame Eleanor Laing)]

Does the hon. Gentleman’s point of order relate to the Division?

[Sir Bernard Jenkin]

It does.

[Madam Deputy Speaker]

The hon. Gentleman may make his point of order.

[Sir Bernard Jenkin]

Madam Deputy Speaker, do you suppose that the Scottish National party would be calling so many Divisions this evening if it was Scotland that was playing an important football match?

[Madam Deputy Speaker]

I appreciate that the hon. Gentleman’s point of order relates to the Division, but it is not of course a point of order. I just have a fervent hope that, one day, Scotland will be playing an important football match.

Once again, I ask the Serjeant at Arms to investigate the delay in the No Lobby.

--- Later in debate ---

(3) the sum granted to Her Majesty to be issued by the Treasury out of the Consolidated Fund and applied for expenditure on the use of resources authorised by Parliament be reduced by £4,632,925,000.

[Madam Deputy Speaker (Dame Eleanor Laing)]

I think the Ayes have it. [Interruption.] I think the Ayes have it. [Hon. Members: “No!”] Order. I have tried to discern from the voices whether the Ayes or the Noes have more votes, but I am unable to do so owing to the extreme number of voices involved. I therefore have no option but to call a Division.

Banking Misconduct and the FCA

Eleanor Laing Excerpts

Thursday 10th May 2018 Commons Chamber

[Jo Stevens (Cardiff Central) (Lab)]

My constituent Kashif Shabir, whom I have spoken about in several debates on this issue, has been the victim of exactly that, with Lloyds bank and Alder King surveyors in Bristol, resulting in the loss of his £10 million business. Does my hon. Friend agree with me that the bosses of both those organisations, Mr Horta-Osório and Mr Martyn Jones, should now proactively take steps to offer—

[Madam Deputy Speaker (Mrs Eleanor Laing)]

Order. The hon. Lady must sit down. I am really sorry to interrupt the hon. Lady, who I appreciate is making a very important point. I must point out, however, that the hon. Member for East Lothian (Martin Whitfield), who is moving the motion, is supposed to take about 15 minutes. He has a lot to say that is of importance, and he has been very generous in allowing interventions, but hon. Members must not think I have not noticed that the people who have intervened will then go away, while the people who have indicated that they wish to take part in the debate will have only four minutes and may need to stay in the Chamber until the end of the debate, which is patently unfair. I cannot allow a long intervention. It is perfectly proper for the hon. Lady to ask a quick question, but it is not in order for hon. Members to make an intervention in lieu of a speech, thus preventing other Members from making a speech. I am trying to ensure fairness, and it is really quite difficult to do so. As I had not previously warned hon. Members, I will allow the hon. Lady to finish her intervention—I realise that she has something important to say—and I will allow the hon. Gentleman to respond to it and to finish his speech. I hope that everyone has got the picture: this is the only way to try to be fair to everyone.

[Jo Stevens]

I apologise, Madam Deputy Speaker. Does my hon. Friend agree that the banks and the surveyors should proactively take steps now to offer redress to my constituent and to many other constituents of Members on both sides of the House?

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[Several hon. Members rose—]

[Madam Deputy Speaker (Mrs Eleanor Laing)]

Order. As I have said, we are pushed for time this afternoon. There will therefore be a time limit on Back-Bench speeches, initially of five minutes although it may have to be reduced.

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[Several hon. Members rose—]

[Madam Deputy Speaker (Mrs Eleanor Laing)]

Order. I am afraid that we must now reduce the time limit to four minutes. I am sorry for not giving the next speaker, the hon. Member for Mitcham and Morden (Siobhain McDonagh), any notice of that.

Financial Guidance and Claims Bill [Lords]

Eleanor Laing Excerpts

3rd reading: House of Commons & Report: 3rd sitting: House of Commons
Tuesday 24th April 2018 Commons Chamber

[Gareth Thomas]

My hon. Friend amplifies the point I was making. One last point to make is that there is a need for legislative change to allow credit unions, in particular, to offer loans for cars and—

[Madam Deputy Speaker (Mrs Eleanor Laing)]

Order. Before the hon. Gentleman comes to his last point, there seems to be a lack of understanding generally in the Chamber about what happens at this stage in a Bill. I cannot put a time limit on speeches; this is Report stage. We have two groups of amendments to go through, and we have until 6 o’clock. Many questions have been asked, and Members will expect the Minister to have some time to answer them.

If we go on as we have done for the last two hours, there will be no debate on the second group of amendments. It will not be up to me to explain to the hon. Member for Liverpool, Wavertree (Luciana Berger) why she does not get to make her speech on her amendment in the next group. Every minute that people take in this House takes away from another colleague. Of course, there are people who prefer to hear the sound of their own voice, who only want to hear their own arguments and who will not give time for others, but I am warning now that if speeches take more than three minutes, we will get to a stage whereby the second group of amendments will not be heard. I cannot stop the hon. Member for Harrow West (Gareth Thomas) finishing his speech—he can take as long as he likes, as far as the Chair is concerned—but I am sure that he will have a view to helping his colleagues.

[Gareth Thomas]

I had finished, Madam Deputy Speaker.

[Madam Deputy Speaker]

I am delighted to hear it.

[Stephen Lloyd]

You make a salient point, Madam Deputy Speaker. I have been sitting here for two hours, so I agreed with a lot of what you said.

I am glad that we are finally concluding our consideration of the Bill. I rise to speak to amendment (a) to new clause 9, as well to new clause 7, amendment (a) to amendment 10 and amendment 34. The Liberal Democrats welcome the amendments that the Government have tabled, but we believe that they do not go far enough.

The Bill as introduced in the other place had three major flaws. First, the single financial guidance body had no explicit function to protect consumers. Secondly, the Government missed an opportunity to ban cold calling by claims management companies, as they had promised to do in their manifesto. The ban should also have extended to other financial products. Thirdly, there were no safeguards to ensure that people received financial guidance before they accessed or transferred their pension benefits.

I pay tribute to my Liberal Democrat colleague in the other place, Lord Sharkey, whose amendments to the Bill paved the way for the concessions that we have today. I know that he and others from across the political divide have been lobbying Ministers intensely behind the scenes. It would have been nice if the concessions had come earlier in the proceedings, but there we go.

My support for the concessions is not absolute. In particular, under clause 34, claims management companies must act as though all UK phone numbers are registered with the Telephone Preference Service. As the House will be aware, however, the TPS has proven to be somewhat ineffectual. The Information Commissioner’s Office received more than 11,000 reports of cold calls from people on the TPS register last year. We believe that the Financial Conduct Authority has more teeth to enforce a ban on cold calling by claims management companies. For that reason, we support new clause 8, which would put Lord Sharkey’s amendments back into the Bill. The other amendments to new clause 9 would have a similar effect, allowing the FCA to police the ban on pensions cold calling.

Government new clause 9 allows Ministers to ban pensions cold calling and, if they do not, they must lay a statement before Parliament each year. Although I would love to name and shame Ministers every year until a ban comes into effect, I would rather that they just got on with it. Amendment (a) to the new clause would make it a legal requirement for the Government to ban cold calling, rather than just an optional extra.

New clause 4 allows the Government to ban cold calling in relation to any other financial services product after receiving advice from the SFGB. I welcome the amendment, but Lord Sharkey and I are worried that the SFGB’s duty to report on cold calling “from time to time” is too weak. I have tabled amendment (a) to amendment 10 to ask the SFGB to publish its report on cold calling at least every two years. This duty should not fall quietly by the wayside.

I also encourage the Government to accept amendment (b) to new clause 9, which was tabled by the right hon. Member for Birkenhead (Frank Field). As my colleague, Lord Sharkey, pointed out in the other place, a ban on cold calling must also include a ban on the commercial use of data obtained by cold calling. This gives the Information Commissioner two bites at the cherry to punish companies flouting the ban.

I now turn to the two amendments that I tabled on income shocks. They would require the SFGB to improve the capability of the public to plan for sudden reductions in income. The issue was brought to my attention by the former Pensions Minister, Professor Steve Webb, and the Chartered Insurance Institute, to which I am very grateful. Too many people are unprepared for a sudden fall in income. The 2015 financial capability survey found that 26% of working-age adults have no savings to fall back on and that a further 29% have less than £1,000 saved. There are many reasons why income shocks could occur. Money Advice Service research from 2016 found that nearly three in four households receive an unexpected bill every year. One third of households have had to make an unexpected car repair or replacement, at a cost of £1,300 on average.

The “Improving Lives” Green Paper revealed that 1.8 million employees have a long-term sickness absence of four weeks or more in a year, yet statutory sick pay is worth less than three hours’ work a day on the national living wage. This problem is made worse because, as the FCA has noted, people with serious illnesses often have poor access to financial services, particularly insurance.

Amendments considered in the other place also touched on this issue. In response, the Government said that public preparedness for income shocks would be an aspect of the money guidance function. Although I welcome that commitment, I would like the Minister to go further. The Bill contains no specific direction for the body to improve preparedness for income shocks or any mechanism to measure the progress of the body in this regard.

The SFGB’s focus will be pulled in every direction. How will the Government convey to the SFGB the strategic priorities for the coming year, and how will Parliament and the public be able to scrutinise and evaluate that work? The Government have finally listened to the arguments made on these Benches and in the other place. I thank them for doing so, but they must now go the distance. They must take robust action to end the scourge of cold calling and protect millions of vulnerable people from sudden income shocks.

European Affairs

Eleanor Laing Excerpts

Thursday 15th March 2018 Commons Chamber

[Sir William Cash (Stone) (Con)]

rose—

[Madam Deputy Speaker (Mrs Eleanor Laing)]

Order. I think the Opposition spokesman is still dealing with the previous intervention, and he may in due course come to another intervention.

[Paul Blomfield]

Thank you, Madam Deputy Speaker. As I say, I always find it interesting when the right hon. Member for Wokingham (John Redwood) talks about the interests of the British economy. I do not know whether he is still advising readers, through the Financial Times, to get money out of the country.

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[Paul Blomfield]

I was simply questioning the right hon. Gentleman’s commitment to the economy, and he will note the headline—

[Madam Deputy Speaker]

Order. The hon. Gentleman, and all hon. Members, can question other Members’ political attitudes and what they say in this House. What we cannot have is one Member suggesting that another Member has said something, in writing or otherwise, which he says he did not say. [Interruption.] The hon. Member for Greenwich and Woolwich (Matthew Pennycook) will not question what I am saying. Mr Blomfield might like to consider just closing this down with a withdrawal of his remark about Mr Redwood.

[Paul Blomfield]

I thank you for that clarification, Madam Deputy Speaker. I apologise for any offence, but I was simply quoting from the Financial Times column by the right hon. Gentleman, which said:

“Time to look further afield as UK economy hits the brakes”.

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[Several hon. Members rose—]

[Madam Deputy Speaker (Mrs Eleanor Laing)]

Order. There is plenty of time for debate this afternoon. I hope that we can manage the debate without a formal time limit, because that will allow natural debate to occur without restriction. That will work if Members speak for approximately 10 minutes each. If anybody speaks for much longer than that, we will have to have a time limit.

--- Later in debate ---

[Several hon. Members rose—]

[Madam Deputy Speaker (Mrs Eleanor Laing)]

I appreciate that, as the right hon. Member for Broxtowe (Anna Soubry) said, she had a lot of points to cover. It is also obvious to me that nobody except the right hon. Member for Wokingham (John Redwood) has taken the least notice of my exhortation to take about 10 minutes. If I were to impose a time limit now, it would be seven minutes, but I am still going to try to proceed without a time limit, and I hope that Members will tailor their remarks accordingly. I do not suffer if somebody makes a long speech—more than twice as long as the 10 minutes I recommended—but other colleagues do.

--- Later in debate ---

[Several hon. Members rose—]

[Madam Deputy Speaker (Mrs Eleanor Laing)]

Order. The hon. Member for Lewisham East (Heidi Alexander) did very well on her 10 minutes, but I give in—we need to have a formal time limit of eight minutes.

Finance (No. 2) Bill

Eleanor Laing Excerpts

3rd reading: House of Commons & Report stage: House of Commons
Wednesday 21st February 2018 Commons Chamber

[Madam Deputy Speaker (Mrs Eleanor Laing)]

I call Peter Dowd.

[Peter Dowd]

Very little that I have heard from the other side in this debate has convinced me that we should withdraw our new clause—

--- Later in debate ---

[Madam Deputy Speaker]

Order. I beg the hon. Gentleman’s pardon. I have made a mistake, in that I thought the Minister had already addressed the House on this group. I also beg the Minister’s pardon.

[Mel Stride]

There was a ripple of dissatisfaction when you failed to call me to speak, Madam Deputy Speaker, but it was almost imperceptible. Thank you for correcting your error.

In this debate we have heard about a range of issues, including the changes the Finance Bill makes to the bank levy, the taxation of private finance initiatives, and tax avoidance and evasion. I will respond to each in turn, starting with the bank levy. Opposition Members have raised a number of objections to the changes to the levy made by the Finance Bill and to the Government’s broader approach to bank taxation. These are unjustified. This Government remain committed to ensuring that banks make an appropriate additional tax contribution, beyond that paid by other businesses, that reflects the unique risks they pose to the UK financial system and to the wider economy.

I shall address some of the arguments put forward by the shadow Chief Secretary to the Treasury, the hon. Member for Bootle (Peter Dowd), which I felt focused far too much on the bank levy. It is indeed declining, but there is good reason for that. In 2015, when we took the relevant decisions on this, we recognised that the risks presented by our banks had eased quite considerably. Indeed, the Bank of England has recently carried out rigorous stress testing on the banks, and that was the first occasion on which not a single bank failed its stress test. That is indicative of the fact that one of the raisons d’être for the bank levy has started to recede. That is to say that the banks are less of a risk than they were before, and the charges on the assets and liabilities that they hold are therefore becoming less relevant. The hon. Gentleman did not focus so much on the surcharge to the banking tax, which came in from 1 January 2016 and which represents an additional 8% on the profitability of banks at the present time. Whereas corporations are paying 19%, we are now looking at a total rate of around 27% for banks.

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[Anneliese Dodds]

I beg to move, That the clause be read a Second time.

[Madam Deputy Speaker (Mrs Eleanor Laing)]

With this it will be convenient to discuss the following:

New clause 8—Annual report on relief for first-time buyers—

“(1) The Chancellor of the Exchequer must prepare and lay before the House of Commons a report for each relevant period on the operation of the relief for first-time buyers introduced in Schedule 6ZA to FA 2003 not less than three months after the end of the relevant period.

(2) The report shall include, in particular, information in respect of the relevant period on—

(a) the number of first-time buyers benefiting from the relief,

(b) the number of purchases benefiting from the relief,

(c) the average age of first-time buyers benefiting from the relief,

(d) the effects on the operation of the private rented sector,

(e) the effects on council housing and other social housing,

(f) the effects on the supply of affordable housing, and

(g) the effects on the operation of collective investment schemes under Part 17 of the Financial Services and Markets Act 2000.

(3) For the purposes of this section, ‘relevant period’ means—

(a) the period from 22 November 2017 to 5 April 2018,

(b) each period of 12 months beginning on 6 April during which the relief is in effect, and

(c) the period beginning on 6 April and ending with the day on which the relief ceases to have effect.”

This new clause requires an annual report on the operation of the relief for first-time buyers, including information on the beneficiaries and effects on different aspects of housing supply.

New clause 2—Review of income tax revenue—

“(1) The Office for Budget Responsibility must review the revenue raised by the rates of income tax within six months of the passing of this Act.

(2) A review under this section must consider revenue raised by the rates of income tax specified in sections 3 and 4.

(3) A review under this section must also consider the effect on revenue of raising each of the rates of income tax specified in sections 3 and 4 by one percentage point.

(4) The Chancellor of the Exchequer must lay before the House of Commons the report of the review under this section as soon as practicable after its completion.”

This new clause provides for a review of the revenue raised at the rates of income tax specified by Clauses 3 and 4 of the Bill and the effect on revenue of raising each of those rates by one percentage point.

New clause 10—Review of retrospective VAT refunds for the Scottish Fire and Rescue Service and the Scottish Police Authority—

“(1) Within one month of this Act receiving Royal Assent, the Chancellor of the Exchequer shall commission a review of the potential consequences of allowing the Scottish Fire and Rescue Service and the Scottish Police Authority to claim VAT refunds under section 33 of VATA 1994 retrospective to the date of their establishment.

(2) The review shall consider—

(a) the administrative consequences of allowing retrospective claims, and

(b) the impact on revenue of allowing retrospective claims.

(3) The Chancellor of the Exchequer shall lay the report of this review before the House of Commons within six months of this Act receiving Royal Assent.”

This new clause would require the Chancellor of the Exchequer to commission a review into what the potential consequences of allowing the Scottish Fire and Rescue Service and the Scottish Police Authority to make retrospective claims for VAT refunds would be.

New clause 11—Analysis of effect of income tax rates on incentives into employment—

“(1) The Office for Budget Responsibility must review the impact of the rates of income tax specified in sections 3 and 4 in accordance with this section within six months of the passing of this Act.

(2) A review under this section must consider the impact of the rates of income tax specified in sections 3 and 4 on the incentives for individuals to seek employment, including—

(a) whether those rates create, or detract from, an incentive for those not employed to enter into employment,

(b) whether those rates create, or detract from, an incentive for those currently in employment entering into new employment at a different level of income, and

(c) to what degree those rates create, or detract from, any such incentive.

(3) A review under this section must also consider those rates in the context of—

(a) National Insurance contributions,

(b) tax credits, and

(c) social security benefits.

(4) A review under this section must give separate analyses in relation to the impact of the rates of income tax specified in sections 3 and 4 in different parts of the United Kingdom.

(5) In this section—

‘parts of the United Kingdom’ means—

(a) England,

(b) Scotland,

(c) Wales, and

(d) Northern Ireland.

(6) The Chancellor of the Exchequer must lay before the House of Commons the report of the review under this section as soon as practicable after its completion.”

Government amendments 6 to 8.

Amendment 10, in clause 44, page 38, line 30, at end insert—

“(4A) In paragraph 1GE (higher rates of duty) after paragraph (3)(c) insert—

‘(d) the vehicle is not a taxi.

(3A) For the purposes of this paragraph, ‘taxi’ has the same meaning as in section 64 of the Transport Act 1980.’”

Amendment 11, page 39, line 1, after “section”, insert

“(other than those made by subsection (4A)”.

Amendment 12, page 39, line 2, at end insert—

“(8) The amendments made by subsection (4A) have effect in relation to licences taken out on or after the day on which this Act is passed.”

Amendment 13, in schedule 3, page 65, line 32, leave out from “and” to “or” in line 36 and insert

“each of the conditions in subsection (1A) is met”.

This amendment, together with Amendment 14, provides that a pension scheme cannot be de-registered on grounds of the dormancy of a single company within the scheme, but only if conditions are met in relation to the date of first registration and the trading status of participating companies.

Amendment 14, page 65, line 37, at end insert—

“(4A) In section 158 (grounds for de-registration), after subsection (1), insert—

(1A) The conditions in this subsection are that—

(a) the scheme was registered in the current tax year or in the six preceding tax years,

(b) no sponsoring employer in relation to the scheme is a body corporate that is actively trading at the time that withdrawal is being considered, and

(c) no sponsoring employer in relation to the scheme is a body corporate that was actively trading for a period of at least twenty four months.”

See explanatory statement for Amendment 13.

Government amendment 9.

[Anneliese Dodds]

With permission, Madam Deputy Speaker, I will speak briefly to the SNP’s new clause 10 and to amendment 12, which was tabled by my hon. Friend the Member for Ilford North (Wes Streeting), both of which the Opposition support. I will then speak in more detail about our new clauses 7 and 8.

On new clause 10, Labour Members welcome the Government’s decision to allow the Scottish Fire and Rescue Service and the Scottish Police Authority to claim retrospective VAT refunds. The measures in the new clause follow the Scottish Government’s decision in 2012 to establish a nationwide fire and rescue service for Scotland. The then Treasury Minister, who is now the Justice Secretary, wrote:

“Based on the information currently available it seems that, following the Scottish government’s planned reforms, neither the new police authority nor the fire and rescue service will be eligible for VAT refunds under Section 33 of the VAT Act 1994.”

As colleagues will know, that Government decision meant that the Scottish police and fire services lost out on VAT refunds worth more than £30 million, with the Scottish police losing out on about £26 million. To some extent, I would argue it was a sign of recklessness that, at a time of austerity, the Government effectively left Scottish firefighters and police officers to fend for themselves. While Labour Members welcome the Government’s change of heart, we recognise the need for a proper process covering retrospective claims for VAT refunds.

The review proposed by the hon. Member for Aberdeen North (Kirsty Blackman) would ensure that the process for VAT refunds was transparent, and that the VAT claims of the Scottish Fire and Rescue Service and the Scottish Police Authority were properly refunded by the Government. The review would also ensure that such an ill-informed decision, backed up by insubstantial reasoning, would not be allowed to happen again. That is why we support the new clause.

Amendment 12 focuses on an issue that I raised in Committee: the fact that taxi drivers with a zero-emission capable vehicle will not be exempt from vehicle excise duty until next year. As we discussed in Committee—I am sure that the Minister remembers this—taxi drivers need to purchase their car over a long period due to its relatively high cost. In many areas of the country, taxi drivers are shifting to lower or zero-emission capable taxis. I asked the Minister whether further changes were needed to the Bill so that the take-up of zero-emission capable taxis would not be choked off. I was grateful to the Minister for stating that there would be a consultation on the new measures in the spring, but I do not know whether that consultation has yet begun, so perhaps the Minister will enlighten us on that point. In the meantime, it seems sensible, as my hon. Friend the Member for Ilford North proposes, to prevent taxi drivers from taking a hit when they have taken an environmentally friendly choice, which has considerable financial consequences for them because the vehicles are more expensive than standard taxis.

I now come on to Labour’s new clauses 7 and 8, which would require a review of the proposed relief on stamp duty for first-time buyers, followed by an annual report on the policy’s effectiveness. The review and the report would consider the impact of the new measure on house prices and housing supply, and cover who benefits from the policy. The need for such reviews is very clear. The Office for Budget Responsibility’s assessment of the measure is set out in black and white: it is likely to increase prices by 0.3% and benefit a very small number of people. In its words, the main gainers from the new stamp duty policy are people who already own property, not first-time buyers. It added that some potential first-time buyers with smaller deposits might now be able to borrow a little more, therefore allowing them to buy properties that they otherwise could not afford, but that the process would be more expensive. That is in the context in which the average price of a home in England for first-time buyers has gone up by almost £40,000 since 2010. In fact, only about 3,500 additional homes are predicted to be sold as a result of the new incentive.

--- Later in debate ---

[Anneliese Dodds]

No, I will not give way, because I think I have answered the point. As I say, it is very clear; the figures speak for themselves, very obviously, on this point. The point is particularly and disturbingly clear in relation to home ownership among under-45 households—so for younger people—where the number of homeowners has fallen by 1 million since 2010.

We had a debate earlier about home ownership, and the hon. Member for Faversham and Mid Kent (Helen Whately) stated, “It’s not just about home ownership. We need to think about other areas as well”. That is absolutely right. We have 1.3 million additional private renters in this country. Many on the Opposition Benches would not necessarily see that as a terrific thing; we would see it as lots of people stuck in private rented accommodation who do not want to be there, and we do not see measures in the Budget or Bill to deal with that problem.

[Madam Deputy Speaker (Mrs Eleanor Laing)]

Order.

[Anneliese Dodds]

If I can end—

[Madam Deputy Speaker]

Ah, I was about to draw to the hon. Lady’s attention the fact that we only have an hour for this debate, but she has already counted that.

[Anneliese Dodds]

Thank you, Madam Deputy Speaker. I do beg your pardon.

Let me end by quoting, very briefly, what I think was a devastating assessment of this policy by my hon. Friend the Member for Wirral South (Alison McGovern), because not every Member who is present now was present then. She said:

“what is really unpopular in our country is having to step over rough sleepers while walking home. What is really unpopular in our country is having to watch other parents taking paper into schools because our schools cannot even afford the basic necessities. And what is deeply unpopular in our country is watching the number of food banks grow because jobs do not pay enough.

People will remember that while all that was going on, the Tories were busy cutting stamp duty for people who could afford to buy houses. I do not think they will ever forget that.”—[Official Report, 18 December 2017; Vol. 633, c. 867.]

Community Bank Closures

Eleanor Laing Excerpts

Thursday 8th February 2018 Commons Chamber

[Madam Deputy Speaker (Mrs Eleanor Laing)]

You certainly do.

[Ruth Smeeth]

Thank you very much, Madam Deputy Speaker. For many young women on a Friday night, the prospect of walking all the way out of town to a petrol station’s cashpoint may leave them vulnerable and afraid.

All that is merely a snapshot of the human impact that the decline in community bank branches is having on communities like mine. I am deeply concerned about what will happen to our towns should these branches disappear. I had hoped that the banks would share, or at least understand, that concern. Instead, when I met representatives from the Co-operative bank, which is no longer associated with the Co-operative Group, my concerns were dismissed and ignored. When I pointed out that the bank’s impact assessments were riddled with obvious inaccuracies, its representatives merely shrugged and said that it would make no difference to their decision. They treated me, and by extension my constituents, with contempt. They should be utterly ashamed of themselves.

The Co-operative is a bank that once distinguished itself by its commitment to ethical finance, so tell me, what is ethical about leaving a community without a lifeline and ignoring its objections? What is responsible about providing an incompetently researched impact assessment that cites nearby alternative branches that closed down a year ago? What is caring about hearing the concerns of 80-year-old men and women who have used a local branch their whole lives, and simply saying to those people, “The world has moved on—there’s an app for that now”? Let us be clear: a bank that treats people in that way cannot claim to be a “community” anything and should be embarrassed even to try.

As the statistics demonstrate, the problem is not limited to north Staffordshire. It is a national problem, certainly, but that does not mean that the hardship is evenly distributed—far from it. University of Nottingham research found that between 1995 and 2012, the areas that suffered the largest decline in branch numbers were

“characterised by unemployment rates and levels of renting from the public sector that are far above the national average”.

The researchers concluded that

“the least affluent third of the population has borne the brunt of two thirds of net closures.”

The people making those decisions might call it the reality of market forces, but I call it abandoning the people and communities that need those services the most. Whatever we choose to call it, the facts remain the same: the poorest and most vulnerable people in our country—especially those in rural or inner-city areas—are frequently discriminated against in the banks’ decision making process.

The social cost of excluding low-income consumers from mainstream financial services can be severe, and could even risk driving people into less legitimate but more visible and convenient methods of financing, including loan sharks, legal and otherwise. The costs of these closures go beyond the individual; they have long-term repercussions for the whole community. The Campaign for Community Banking Services has argued that bank closures contribute to the commercial decline of an area, as better-off consumers change their purchasing habits and begin to shop, bank and even socialise further afield. Worse still, closures are associated with a real decline in local bank lending. Growth in lending to small and medium-sized enterprises is dampened by an average of 63% in postcodes that lose a bank branch, and that figure grows to 104% for postcodes that lose the last bank in town. The impact on our high streets, on our local businesses, and on future regeneration can be devastating.

What does all that mean for towns such as Burslem, where local people are coming together to lift their community up and push back against years of decline? There was a time when the local bank was thought of as the heart of the community—perhaps it still is—so what happens to a community when it loses its heart? What happens when the monetary circulation of a town is cut off mid-beat? What happens when the last financial lifeline disappears and leaves the elderly and vulnerable without support? The world we live in is not the same as it was 10 years ago, let alone 40 or 50 years ago. Times change, technologies change, and we must change with them. But we must also do more to ensure that as the world moves, we do not leave behind those who find it hardest to keep up. We must recognise that there remains a place for community banking, local lending and face-to-face advice. That means we need the banks to take some ownership and responsibility for their loyal customer base. They need to be imaginative and consider sector and community-wide solutions, not pass the buck and blame their customers. If they will not do it voluntarily, we will have to force them to.

The banking sector has options. Banks could launch community banks that share counter facilities, like they do in parts of Spain. They could invest in multi-functional ATMs so that customers can pay in money directly, in their local communities. They could fund more extensively community-based financial education to assist people with online banking. They could even fund access to broadband in some of the harder to reach communities, so that their customers could access online banking. Yet all we have had from the sector is silence. We need to ensure that our banks are working in everyone’s interests, not just their own.

--- Later in debate ---

[Nick Herbert]

The hon. Gentleman has anticipated exactly what I was going to say. If the post office premises become the location of the only banking services in a village or small market town, we must ensure that they are suitable, and the Post Office needs to ensure that that is the case when it identifies premises. It must also ensure that the banking services can be provided. The online systems have been down in the post office in Arundel over the past few days and as a result there have been no banking services.

As suitable premises can often not be found, suitable post office sub-postmasters cannot be found in various villages and small market towns in my constituency. This means that there is sometimes a suspension of post office services for a period of months, even though the Post Office’s policy is that there will be a post office outlet in these communities. That cannot happen if the post offices become increasingly important owing to the fact that they are providing banking facilities as well as all the other important facilities that they provide for the local community.

We need some more creative thinking. We cannot just allow the banks to step away and absent themselves from their responsibilities to ensure better services in this regard. To that extent, I agree with the hon. Member for Stoke-on-Trent North. The Government do have a role to play, by stepping in where the market is not working properly. The market is not working because there is insufficient demand in some areas for banking services in their traditional form, but those services are still important to local communities.

We must remember that local high streets are already under great stress. High streets in rural areas have really been suffering from the impact of globalisation and competition from online retail services. It is very difficult for small businesses to keep their heads above water as it is, so banking services are very important for them. If the Government’s objective is to maintain the vibrancy of these high streets—and I think it is—we need some active measures to ensure that post offices are promoting the best banking services and that these services are well publicised. We need banks to step up to the plate and contribute to ensure that the banking services can be universal and just as good as the services that were provided before. All those things can be done.

I recently had a useful meeting to discuss the issues with the Post Office’s senior management and the Minister’s predecessor, who acknowledged all these points. I know that the Government are concerned to ensure that banking services are provided. We must look forward to what can be created using the existing post office network and ensure that services are provided properly. It does not help to look backwards and think that we can somehow set a retail banking model in aspic, when it is actually failing because it does not provide the services necessary for the wider community and only supplies a very small number of customers. We need banking services in these areas, and they could be provided more creatively and innovatively. The situation needs a bit of Government help, but we also need the banks to play their part.

[Madam Deputy Speaker (Mrs Eleanor Laing)]

Just before I call the next hon. Member to speak, I ought to point out, for the sake of clarity, that we are in very unusual circumstances today because the timing of this business has changed and changed and changed again. I appreciate that this is the last day before a recess, and that Members—especially those with long distances to travel—are in some difficulty. I have therefore allowed far more leniency than is usual, first in the timing of people arriving for the beginning of the debate and, secondly, in the timing of their departure, either before or after the wind-ups. I would like to make it clear to the House that this does not create a precedent—absolutely not. We have a combination of circumstances today, which is highly unusual and is why I have allowed leniency. That will not be the case on other occasions.

RBS Global Restructuring Group and SMEs

Eleanor Laing Excerpts

Thursday 18th January 2018 Commons Chamber

[Relevant documents: Oral evidence taken before the Treasury Committee on 31 October 2017, on The work of the Financial Conduct Authority, HC 475; Written evidence received by the Treasury Committee, on The work of the Financial Conduct Authority, HC 475; Correspondence between the Chair of the Treasury Committee and (a) the Chief Executive of the Financial Conduct Authority and (b) the Chief Executive of Royal Bank of Scotland, relating to the report into the Royal Bank of Scotland Global Restructuring Group, reported to the House and published on 14 September, 17 October, 25 October, 31 October, 28 November 2017 and 17 January 2018.]

[Madam Deputy Speaker (Mrs Eleanor Laing)]

Before we begin today’s debates, I should point out to the House, though it is obvious, that a great many people wish to speak this afternoon, and we obviously have limited time—just under five hours—for two important and heavily subscribed debates. Sometimes on Thursdays, we are a little bit lenient with time, but the recommendation from the Backbench Business Committee is that the person moving a motion should take around 15 minutes of the House’s time. Over the last few weeks, that has risen to well over half an hour, but today I am going to enforce the 15-minutes—or thereabouts—limit. That means about 17 minutes, not 27. I should also warn the House that, after the motion has been moved, there will be a limit on Back-Bench speeches, initially of five minutes, but that is likely to fall to four minutes. This is good; it is because there is so much interest in the subjects that we are debating this afternoon.

--- Later in debate ---

[Several hon. Members rose—]

[Madam Deputy Speaker (Mrs Eleanor Laing)]

Order. There will now be a time limit of five minutes.

--- Later in debate ---

[Several hon. Members rose—]

[Madam Deputy Speaker (Mrs Eleanor Laing)]

Order. I remind the House that there are no extra minutes. There are only 24 hours in a day, and we cannot add more minutes by taking interventions. The minutes have to come from somewhere else. Gosh, everyone could do with a spell in the Treasury.

--- Later in debate ---

[Several hon. Members rose—]

[Madam Deputy Speaker (Mrs Eleanor Laing)]

Order. After the next speaker, the time limit will be reduced to four minutes.

Christmas Adjournment

Eleanor Laing Excerpts

Thursday 21st December 2017 Commons Chamber

[Several hon. Members rose—]

[Madam Deputy Speaker (Mrs Eleanor Laing)]

On behalf of the whole House, I thank the hon. Member for Harrow East (Bob Blackman) for his kind words. It is a great pleasure to wish everybody a happy and peaceful Christmas.

I am afraid that my first consideration has had to be to put a time limit on speeches because, as the House knows, we are quite limited this afternoon. We begin with a time limit of seven minutes.

--- Later in debate ---

[Lyn Brown]

I have had a nod.

My second issue concerns a mental health condition called depersonalisation disorder. At least one of my constituents is a sufferer, and she has asked me to share her story with the House. Since she was 18, my constituent has lived for years in a continuous state of detachment. The world and her own life do not feel real. She lives in a dream, performing actions on autopilot, and she sometimes does not even recognise herself in the mirror. It is terrifying.

The disorder is under-researched and very poorly understood, and it can take eight to 12 years to get the right diagnosis. The consequences of a misdiagnosis can be dreadful, because anti-psychotic, anti-anxiety or antidepressant medications do not help and can make the condition markedly worse. As one sufferer, Sarah, has explained:

“Relationships…lose their essential quality… You know you love your family, but you know it academically—rather than feeling it in the normal way.”

I would genuinely find it very difficult to live if I had this disorder; I know I could not do so.

With swift diagnosis and specialist treatment, patients can have a real hope of remission, but existing NHS provision is woefully inadequate. There is only one specialist unit, based at the Maudsley Hospital, and many patients wait years for funding to attend it, while others are refused funding. The service is anyway only for adults, even though the condition typically begins in a person’s early teens. May I ask the Minister for a meeting with the Department of Health to discuss this further? Again, I would be very grateful to him if he helped that request on its way.

Finally, I wish to mention fixed odds betting terminals. As we have established in this debate, without any contradiction, Newham is a borough with high levels of deprivation, yet it also has one of the highest numbers of betting shops in any borough, with 81 in operation, and 12 on one street alone. Newham Council estimates that £20 million of residents’ money was lost to fixed odds betting terminals in just one year. I and my right hon. Friend the Member for East Ham (Stephen Timms) have called for a reduction of the maximum stake to £2, and I welcome the Government’s consultation on that issue, which rightly suggests that a £2 limit will help to stop problem gambling. Such a limit would be a great, if belated, Christmas present to the children of Newham.

In conclusion, I thank the staff of the House for their unfailing kindness, professionalism, and service to us all. I know I will not be the only person in the Chamber today who is thinking of our Deputy Speaker and sending him our love and prayers. I am also thinking of the family of Jo Cox, Brendan and the children, and about the family of our own PC Keith Palmer, as they face their first Christmas without him. We all know that that will be massively hard.

I wish you, Madam Deputy Speaker, and all hon. Members, the happiest of Christmases, and the very best of new years.

[Madam Deputy Speaker (Mrs Eleanor Laing)]

Following what the hon. Lady has just said, the Chairman of Ways and Means is very grateful for all the messages that he has received. Hundreds of Members have sent him very kind messages, and he has found that a great support at this sad and tragic time. I will pass on to him, once again, the good wishes of the whole House.

Finance (No. 2) Bill

Eleanor Laing Excerpts

Committee: 2nd sitting: House of Commons
Tuesday 19th December 2017 Commons Chamber

[Dawn Butler (Brent Central) (Lab)]

I beg to move, That the clause be read a Second time.

[The Temporary Chair (Mrs Eleanor Laing)]

With this it will be convenient to discuss the following:

New clause 7—Equality impact analyses of provisions of this Act (No. 2)—

‘(1) The Office for Budget Responsibility must review the equality impact of the provisions of this Act in accordance with this section within six months of the passing of this Act.

(2) A review under this section must consider—

(a) the impact of those provisions on households at different levels of income,

(b) the impact of those provisions on people with protected characteristics (within the meaning of the Equality Act 2010),

(c) the impact of those provisions on the Treasury’s compliance with the public sector equality duty under section 149 of the Equality Act 2010, and

(d) the impact of those provisions on equality in different parts of the United Kingdom and different regions of England.

(3) A review under this section must give a separate analysis in relation to the following matters—

(a) income tax (in sections 1 and 3 to 6),

(b) employment (in sections 7 to 10),

(c) disguised remuneration (in sections 11 and 12 and Schedules 1 and 2),

(d) pension schemes (in section 13 and Schedule 3),

(e) investments (in sections 14 to 17 and Schedules 4 to 5),

(f) corporation tax and other aspects of business taxation (in sections 2, 19 to 32, 36 and 37 and Schedules 7 and 8),

(g) the bank levy (in section 33 and Schedule 9),

(h) settlements (in section 35 and Schedule 10),

(i) stamp duty land tax (in sections 40 and 41 and Schedule 11),

(j) air passenger duty (in section 43),

(k) vehicle excise duty (in section 44), and

(l) tobacco products duty (in section 45).

(4) In this section—

“parts of the United Kingdom” means—

(a) England,

(b) Scotland,

(c) Wales, and

(d) Northern Ireland;

“regions of England” has the same meaning as that used by the Office for National Statistics.

(5) The Chancellor of the Exchequer must lay before the House of Commons the report of the review under this section as soon as practicable after its completion.” .

This new clause requires the Office for Budget Responsibility to carry out a review of the effects of the provisions of the Bill on equality in relation to households with different levels of income, people with protected characteristics, the Treasury’s public sector equality duty and on a regional basis.

[Dawn Butler]

New clause 6 stands in the name of my right hon. Friend the Leader of the Opposition and those of other Members on both sides of the House. The aim of both new clauses is basically to help the Government. We want them to set an example to every Department and public sector organisation by fulfilling their own obligation under the public sector equality duty and publishing a meaningful equality impact assessment. The equality duty covers nine protected characteristics: age, disability, gender reassignment, pregnancy, maternity, race, religion or belief, sex and sexual orientation.

The Prime Minister says that she understands the problems faced by members of protected groups and that her Government are committed to tackling inequality in the ways set out in the equality duty, but one thing confuses me. If she understands all that, why does she allow her policies to undermine and hurt women and other groups with protected characteristics? Such “words over deeds” undermine people’s trust in politics and politicians.

How can I be sure that the Prime Minister knows these problems so well? There have been two stand-out moments. The first was in 2010, when the Prime Minister said:

“there are real risks that women, ethnic minorities, disabled people and older people will be disproportionately affected by proposed cuts to public spending.”

The second was when she said, on the steps of No. 10, that she wanted to tackle the “burning injustices” in our society. But all that she has done is make things worse. She has added fuel to the fire, and those injustices now burn brighter than ever. The Chancellor said that this Budget would be full of new opportunities—for whom? He failed to address the position of women born in the 1950s, violence against women and girls, the crisis in social care, falling wages, and a social security system that is leaving millions of children in poverty.

I am sure that the Minister will disagree with some of what I am saying, but let me challenge him. This is his opportunity—his moment—to carry out a comprehensive equality impact assessment, publish it, and prove me wrong.