Budget Resolutions and Economic Situation — 11 Aggregates levy — 13 Mar 2001

Question put and agreed to.

Resolved,

(1) That it is expedient to amend the law with respect to the National Debt and the public revenue and to make further provision in connection with finance.

(2) Subject to paragraphs (3) to (6) below, this Resolution does not extend to the making of any amendment with respect to value added tax so as to provide--

(a) for zero-rating or exempting a supply, acquisition or importation;

(b) for refunding an amount of tax;

(c) for varying any rate at which that tax is at any time chargeable;

(d) for any relief, other than a relief which--

(i) so far as it is applicable to goods, applies to goods of every description, and

(ii) so far as it is applicable to services, applies to services of every description.

(3) Paragraph (2) above does not exclude the making of amendments with respect to value added tax--

(a) providing for refunds of the kind specified in paragraph (4) below;

(b) providing for that tax to be charged at a reduced rate of 5 per cent. on supplies of the descriptions specified in paragraph (5) below (and on equivalent acquisitions and importations); or

(c) making provision of the kind authorised by paragraph (6) below.

(4) The refunds mentioned in paragraph (3)(a) above are refunds of value added tax where--

(a) that tax is chargeable on a supply to, or an acquisition or importation by, a museum or gallery, and

(b) the supply, acquisition or importation is attributable to supplies of free rights of admission to the museum or gallery.

(5) The supplies mentioned in paragraph (3)(b) above are--

(a) supplies, in the course of a conversion of a building (or part of a building), of services related to the conversion if after the conversion the building (or part) contains living accommodation;

(b) supplies, in the course of the renovation or alteration (including the extension) of a dwelling that has been unoccupied for at least three years, of services related to the renovation or alteration;

(c) supplies of goods by a person making a supply of services within sub-paragraph (a) or (b) above if--

(i) those services include the incorporation of the goods into the building concerned (or its site), and

(ii) the goods are building materials within the meaning of Group 5 of Schedule 8 to the Value Added Tax Act 1994;

(d) supplies of children's car seats.

(6) The provision authorised by this paragraph is provision re-enacting, without altering any person's liability to value added tax or the amount of any such liability, provisions providing for that tax to be charged at a reduced rate of 5 per cent. on certain supplies, acquisitions and importations.

Resolved ,

That--

(1) In section 6(1A) of the Hydrocarbon Oil Duties Act 1979--

(a) in paragraph (a), for "£0.4782" there shall be substituted "£0.4582"; and

(b) in paragraph (c), for "£0.4882" there shall be substituted "£0.4582".

(2) That subsection shall have effect until midnight on 14th June 2001 as if for paragraph

(b) there were substituted--

"(ba) £0.5268 in the case of unleaded petrol other than ultra low sulphur petrol;

(bb) £0.5468 in the case of light oil not within paragraph (a) or (ba) above;".

After that, paragraph (b) shall have effect as it did before.

(3) In section 8(3) of the Hydrocarbon Oil Duties Act 1979 for "£0.1500" there shall be substituted "£0.0900".

(4) This Resolution shall have effect as from 6 o'clock in the evening of 7th March 2001.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

Resolved,

That--

(1) For section 13A of the Hydrocarbon Oil Duties Act 1979 there shall be substituted--

13A.--(1) On unleaded petrol, other than ultra low sulphur petrol, charged with the excise duty on hydrocarbon oil and delivered for home use there shall be allowed at the time of delivery a rebate of duty at the rate of £0.0586 a litre.

(2) Rebate is not allowed under this section in a case where a rebate is allowed under section 14 below.". (2) In paragraph 1(1) of Schedule 2A to that Act-- (a) for paragraphs (a) and (b) there shall be substituted--

Resolved,

That-- (1) For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted--

Resolved,

That provision may be made authorising regulations under section 62(5) of the Alcoholic Liquor Duties Act 1979 to make provision about adding substances to, mixing, or carrying out other operations on or in relation to, cider.

Resolved,

That provision may be made about general betting

Resolved,

That-- (1) In paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994, in sub-paragraphs (2) and (2A) for "1,200 cubic centimetres" there shall be substituted "1,549 cubic centimetres".

This amendment shall apply to licences issued on or after 1st July 2001. (2) Refunds shall be made by the Secretary of State, in accordance with the following provisions of this Resolution, in respect of licences-- (a) issued in the period beginning with 1st November 2000 and ending with 30th June 2001, and (b) not surrendered before the end of that period,

where the amount of vehicle excise duty chargeable on the licence would have been less if the amendment in paragraph (1) of this Resolution had applied. (3) The amount of the refund shall be-- (a) £55 for a 12 month licence, and (b) £27.50 for a 6 month licence. (4) The person entitled to the refund shall be-- (a) in the case of a licence in force on 30th June 2001, the keeper of the vehicle on that date; (b) in the case of a licence that has ceased to be in force before that date, the keeper of the vehicle when the licence expired. (5) For the purposes of paragraph (4) of this Resolution the keeper of the vehicle shall be taken to be-- (a) the person registered as keeper of the vehicle on the date in question, or (b) if the Secretary of State has received notification of a change of ownership of the vehicle as a result of which another person is on that date entitled to be registered as the new keeper of the vehicle, that person. (6) A refund shall only be made if an application is made for it in such form, and containing such particulars and supported by such documents, as the Secretary of State may require. (7) The Secretary of State shall give notice in writing to any person appearing to him to be entitled to a refund-- (a) informing him that he appears to be entitled to a refund, (b) enclosing an application form, and (c) specifying the particulars and supporting documents to be provided. (8) An application for, or the making of, a refund under this Resolution in respect of a licence shall not affect the validity of the licence. (9) For the purposes of section 19 of the Vehicle Excise and Registration Act 1994 as it applies to the surrender on or after 1st July 2001 of a licence in respect of which a refund under this Resolution has been made, or applied for, the annual rate of duty chargeable on the licence shall be taken to be that which would have been chargeable if the amendment in paragraph (1) of this Resolution had applied. (10) Section 45 of that Act shall apply to a declaration in connection with an application for a refund under this Resolution as it applies to a declaration in connection with an application for a vehicle licence. (11) In the application of this Resolution to Northern Ireland, references to registration as the keeper of a vehicle shall be read as references to registration as the owner of the vehicle. (12) This Resolution comes into force on 1st July 2001.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

Resolved,

That provision may be made increasing rates of duty set out in Part VIII of Schedule 1 to the Vehicle Excise and Registration Act 1994.

Resolved,

That provision may be made for mobile pumping vehicles to be special vehicles to which Part IV of Schedule 1 to the Vehicle Excise and Registration Act 1994 applies and for old mobile pumping vehicles not to be exempt vehicles for the purposes of that Act.

Resolved,

That-- (1) The vehicles that are exempt vehicles for the purposes of the Vehicle Excise and Registration Act 1994 ("the 1994 Act") shall include-- (a) the vehicles that would, apart from this Resolution, be special concessionary vehicles for the purposes of Part IVA of Schedule 1 to the 1994 Act, and (b) motorcycles (within the meaning given by paragraph 2 of that Schedule) that are electrically propelled vehicles for the purposes of the 1994 Act. (2) Part IVA of that Schedule shall cease to have effect. (3) In Part II of that Schedule, paragraph 2 shall be amended as follows-- (a) in sub-paragraph (1)(a), omit "or the motorcycle is an electrically propelled vehicle", and (b) in sub-paragraph (3), in the definition of "motorcycle", after "motortricycle" insert "but does not include an electrically propelled vehicle". (4) The provisions of paragraphs (1) to (3) above apply to licences issued on or after 1st April 2001. (5) Paragraph (6) below applies where a licence-- (a) is issued before 1st April 2001 for a relevant vehicle, and (b) is in force on 1st April 2001 or comes into force after 1st April 2001. (6) The licence shall, during the period-- (a) beginning with the later of 1st April 2001 and the day when it comes into force, and (b) ending with the expiry of the period for which it is issued,

be deemed to be a nil licence for the purposes of the 1994 Act. (7) A refund shall be made by the Secretary of State, in accordance with the following provisions of this Resolution, in respect of a licence for a relevant vehicle that-- (a) is issued before 1st March 2001, in force on 1st March 2001 and not surrendered before 1st April 2001, (b) is issued before 1st March 2001, comes into force after 1st March 2001 and is not surrendered before 1st April 2001, or (c) is issued in March 2001 and not surrendered before 1st April 2001. (8) The amount of the refund is one-twelfth of the annual rate of duty chargeable on the licence for-- (a) in the case of a licence issued before 1st March 2001, each whole month after February 2001 that forms part of the period for which the licence was issued, and (b) in the case of a licence issued on or after 1st March 2001, each whole month of the period for which the licence is issued. (9) The person entitled to the refund is the person registered as the keeper of the relevant vehicle on 30th April 2001.

(10) The provisions of sections 10(2) and 19 of the 1994 Act do not apply to a licence in respect of which a person is entitled to a refund under this Resolution. (11) In the application of this Resolution to Northern Ireland, references to registration as the keeper of a vehicle shall be read as references to registration as the owner of the vehicle. (12) In paragraphs (5) to (9) above "relevant vehicle" means a vehicle of the description mentioned in sub-paragraph (a) or (b) of paragraph (1) above. (13) This Resolution comes into force on 1st April 2001.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

Motion made, and Question put,

That provision may be made for charging a levy, to be known as aggregates levy, on aggregate subjected to commercial exploitation in the United Kingdom.

The House proceeded to a Division.

The House having divided: Ayes 353, Noes 160.

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