Question accordingly agreed to.
14. Rates of climate change levy
Resolved,
That provision may be made about the rates of climate change levy.
15. Rate of aggregates levy
Resolved,
That provision may be made about the rate of aggregates levy.
16. Rate of landfill tax (2007)
Resolved,
That-
(1) In section 42 of the Finance Act 1996 (amount of landfill tax), in-
(a) subsection (l)(a) (the standard rate), and
(b) subsection (2) (reference to the standard rate taken to be £2 in cases of disposals of qualifying material), for "£21" there is substituted "£24".
(2) The amendments made by this Resolution have effect in relation to disposals made (or treated as made) on or after 1st April 2007.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
17. Rates of landfill tax (after 2007)
Resolved,
That provision may be made about the rates of landfill tax.
18. Emissions trading
Resolved,
That provision may be made for the imposition of charges by the allocation of Community tradeable emissions allowances in return for payment.
19. Climate change levy (reduced-rate supplies etc)
Resolved,
That provision may be made amending Schedule 6 to the Finance Act 2000 in relation to reduced-rate supplies and exemptions.
20. Landfill tax (bodies concerned with the environment)
Resolved,
That-
(1) In section 53(4) of the Finance Act 1996 (credit: bodies concerned with the environment), after paragraph (c) there is inserted-
"(ca) provision for an environmental body to be and remain approved only if it complies with conditions imposed from time to time by the regulatory body or for the regulatory body to be and remain approved only if it complies with conditions imposed from time to time by the Commissioners (including provision for the variation or revocation of such conditions);".
(2) The amendment made by this Resolution comes into force on 22nd March 2007.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
21. Managed service companies (earnings from employment)
Motion made, and Question put forthwith, pursuant to Standing Order No. 51(3) (Ways and means motions),
That-
(1) The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
(2) In section 7(5) (meaning of "employment income" etc), for paragraph (a) substitute-
"(a) Chapters 7 to 9 of this Part (agency workers, workers under arrangements made by intermediaries, and workers providing services through managed service companies),".
(3) In section 48(2) (workers under arrangements made by intermediaries: scope of Chapter) for the "or" at the end of paragraph (a) substitute-
" (aa) applies to services provided by a managed service company (within the meaning of Chapter 9 of this Part), or".
(4) After section 61 insert-
"CHAPTER 9
MANAGED SERVICE COMPANIES
Application of this Chapter
61A Scope of this Chapter
(1) This Chapter has effect with respect to the provision of services by a managed service company.
(2) Nothing in this Chapter-
(a) affects the operation of Chapter 7 of this Part (agency workers), or
(b) applies to payments or transfers to which section 966(3) or (4) of ITA 2007 applies (visiting performers: duty to deduct and account for sums representing income tax).
61B Meaning of "managed service company"
(1) A company is a "managed service company" if-
(a) its business consists wholly or mainly of providing (directly or indirectly) the services of an individual to other persons,
(b) payments are made (directly or indirectly) to the individual (or associates of the individual) of an amount equal to the greater part or all of the consideration for the provision of the services,
(c) the way in which those payments are made would result in the individual (or associates) receiving payments of an amount (net of tax and national insurance) exceeding that which would be received (net of tax and national insurance) if every payment in respect of the services were employment income of the individual, and
(d) a person who carries on a business of promoting or facilitating the use of companies to provide the services of individuals ("an MSC provider") is involved with the company.
(2) An MSC provider is "involved with the company" if the MSC provider or an associate of the MSC provider-
(a) benefits financially on an ongoing basis from the provision of the services of the individual,
(b) influences or controls the provision of those services,
(c) influences or controls the way in which payments to the individual (or associates of the individual) are made,
(d) influences or controls the company's finances or any of its activities, or
(e) gives or promotes an undertaking to make good any tax loss.
(3) A person does not fall within subsection (l)(d) merely by virtue of providing legal or accountancy services in a professional capacity.
(4) A person does not fall within subsection (l)(d) merely by virtue of carrying on a business consisting only of placing individuals with persons who wish to obtain their services (including by contracting with companies which provide their services); but this subsection does not apply if the person, or an associate of the person, does anything within any of paragraphs (c) to (e) of subsection (2).
61C Section 61B: supplementary
(1) The Treasury may by order provide that persons of a prescribed description do not fall within section 61B(l)(d).
(2) An order under subsection (1) may be made so as to have effect in relation to the whole of the tax year in which it is made.
(3) In section 6IB and this section, "company" means a body corporate or partnership.
(4) References in section 6IB to an associate of a person ("P") include a person who, for the purpose of securing that the individual's services are provided by a company, acts in concert with P (or with P and other persons).
(5) In section 61B(2)(e), "undertaking to make good any tax loss" means an undertaking (in any terms) to make good (in whole or in part, and by any means) any cost to the individual or an associate of the individual resulting from a relevant provision, or a particular kind of relevant provision, applying in relation to payments made to the individual or associate.
(6) In subsection (5) "relevant provision" means-
(a) a provision of the Tax Acts,
(b) an enactment relating to national insurance, or
(c) a provision of subordinate legislation made under any such provision or enactment.
The deemed employment payment
61D Worker treated as receiving earnings from employment
(1) This section applies if-
(a) the services of an individual ("the worker") are provided (directly or indirectly) by a managed service company ("the MSC"),
(b) the worker, or an associate of the worker, receives (from any person) a payment or benefit which can reasonably be taken to be in respect of the services, and
(c) the payment or benefit is not earnings (within Chapter 1 of Part 3) received by the worker directly from the MSC.
(2) The MSC is treated as making to the worker, and the worker is treated as receiving, a payment which is to be treated as earnings from an employment ("the deemed employment payment").
(3) The deemed employment payment is treated as made at the time the payment or benefit mentioned in subsection (l)(b) is received.
(4) In this Chapter-
"the worker" has the meaning given by subsection (1),
"the relevant services" means the services mentioned in that subsection, and
"the client" means the person to whom the relevant services are provided.
(5) Section 61F supplements this section.
61E Calculation of deemed employment payment
(1) The amount of the deemed employment payment is the amount resulting
from the following steps-
Step 1
Find (applying section 6IF) the amount of the payment or benefit mentioned in section 61D(l)(b).
Step 2
Deduct (applying Chapters 1 to 5 of Part 5) the amount of any expenses met by the worker that would have been deductible from the taxable earnings from the employment if-
(a) the worker had been employed by the client to provide the relevant services, and
(b) the expenses had been met by the worker out of those earnings.
If the result at this point is nil or a negative amount, there is no deemed employment payment.
Step 3
Assume that the result of step 2 represents an amount together with employer's national insurance contributions on it, and deduct what (on that assumption) would be the amount of those contributions.
The result is the deemed employment payment.
(2) In step 2 of subsection (1), the reference to expenses met by the worker includes, where the MSC is a partnership and the worker is a member of the partnership, expenses met by the worker for and on behalf of the partnership.
(3) In step 2 of subsection (1), the expenses deductible include the amount of any mileage allowance relief which the worker would have been entitled to in respect of the use of a vehicle falling within subsection (4) if-
(a) the worker had been employed by the client to provide the relevant services, and
(b) the vehicle had not been a company vehicle (within the meaning of Chapter 2 of Part 4).
(4) A vehicle falls within this subsection if-
(a) it is provided by the MSC for the worker, or
(b) where the MSC is a partnership and the worker is a member of the partnership, it is provided by the worker for the purposes of the business of the partnership.
(5) For the purposes of subsection (1) any necessary apportionment of payments or benefits that are referable partly to the provision of the relevant services and partly to other matters is to be made on a just and reasonable basis.
61F Sections 61D and 61E: application of rules relating to earnings from employment
(1) The following provisions apply for the purposes of sections 61D and 6 IE.
(2) A "payment or benefit" means anything that, if received by an employee for performing the duties of an employment, would be general earnings from the employment.
(3) The amount of a payment or benefit is taken to be-
(a) in the case of a payment or cash benefit, the amount received, and
(b) in the case of a non-cash benefit, the cash equivalent of the benefit.
(4) The cash equivalent of a non-cash benefit is taken to be-
(a) the amount that would be general earnings if the benefit were general earnings from an employment, or
(b) in the case of living accommodation, whichever is the greater of that amount and the cash equivalent determined in accordance with section 398(2).
(5) A payment or benefit is treated as received-
(a) in the case of a payment or cash benefit, when payment is made of or on account of the payment or benefit;
(b) in the case of a non-cash benefit, when it would have been treated as received for the purposes of Chapter 4 or 5 of this Part (see section 19 or 32) if-
(i) the worker had been an employee, and
(ii) the benefit had been provided by reason of the employment.
61G Application of Income Tax Acts in relation to deemed employment
(1) The Income Tax Acts (in particular, the PA YE provisions) apply in relation to the deemed employment payment as follows.
(2) They apply as if-
(a) the worker were employed by the MSC to provide the relevant services, and
(b) the deemed employment payment were a payment by the MSC of earnings from that employment; but this is subject to subsection (3).
(3) No deduction under Part 5 (deductions allowed from employment income) or section 232 (mileage allowance relief) may be made from the deemed employment payment.
(4) The worker is not chargeable to tax in respect of the deemed employment payment if, or to the extent that, by reason of any combination of the factors mentioned in subsection (5), the worker would not be chargeable to tax if-
(a) the worker were employed by the client to perform the relevant services, and
(b) the deemed employment payment were a payment by the client of earnings from that employment.
(5) The factors are-
(a) the worker being resident, ordinarily resident or domiciled outside the United Kingdom,
(b) the client being resident or ordinarily resident outside the United Kingdom, and
(c) the relevant services being provided outside the United Kingdom.
(6) Where the MSC is a partnership and the worker is a member of the partnership, the deemed employment payment is treated as received by the worker in the worker's personal capacity and not as income of the partnership.
(7) Where-
(a) the worker is resident in the United Kingdom, and
(b) the relevant services are provided in the United Kingdom, the MSC is treated as having a place of business in the United Kingdom, whether or not it in fact does so.
Supplementary provisions
61H Relief in case of distributions by managed service company
(1) A claim for relief may be made under this section where the MSC-
(a) is a body corporate,
(b) is treated as making a deemed employment payment in any tax year, and
(c) either in that tax year (whether before or after that payment is treated as made), or in a subsequent tax year, makes a distribution (a "relevant distribution").
(2) A claim for relief under this section must be made-
(a) by the MSC by notice to an officer of Revenue .and Customs, and
(b) within 5 years after 31st January following the tax year in which the distribution is made.
(3) If on a claim being made an officer of Revenue and Customs is satisfied that relief should be given in order to avoid a double charge to tax, the officer must direct the giving of such relief by way of amending any assessment, by discharge or repayment of tax, or otherwise, as appears to the officer appropriate.
(4) Relief under this section is given by setting the amount of the deemed employment payment against the relevant distribution so as to reduce the distribution.
(5) In the case of more than one relevant distribution, an officer of Revenue and Customs must exercise the power conferred by this section so as to secure that so far as practicable relief is given by setting the amount of a deemed employment payment-
(a) against relevant distributions of the same tax year before those of other years,
(b) against relevant distributions received by the worker before those received by another person, and
(c) against relevant distributions of earlier years before those of later years.
(6) Where the amount of a relevant distribution is reduced under this section, the amount of any associated tax credit is reduced accordingly.
61I Meaning of "associate"
(1) Subsections (2) to (4) apply for the purposes of this Chapter.
(2) "Associate", in relation to an individual, means-
(a) a member of the individual's family or household,
(b) a relative of the individual,
(c) a partner of the individual, or
(d) the trustee of any settlement in relation to which the individual, or a relative of the individual or member of the individual's family (living or dead), is or was a settlor.
(3) "Associate", in relation to a company, means a person connected with the company.
(4) "Associate", in relation to a partnership, means any associate of a member of the partnership.
(5) If-
(a) a managed service company ("the MSC") is a partnership, and
(b) a person is an associate of another person by virtue only of being a member of the partnership,
the person is to be treated, for the purposes of this Chapter as it applies in relation to the MSC, as if he were not an associate of that other person.
(6) In subsection (2), "relative" means ancestor, lineal descendant, brother or sister.
(7) For the purposes of subsection (2)-
(a) a man and woman living together as husband and wife are treated as if they were married to each other, and
(b) two persons of the same sex living together as if they were civil partners of each other are treated as if they were civil partners of each other.
61J Interpretation of Chapter
(1) In this Chapter-
"associate" has the meaning given by section 61I,
"business" means any trade, profession or vocation,
"the client" has the meaning given by section 61D(4),
"employer's national insurance contributions" means secondary Class 1 or Class 1A national insurance contributions,
"managed service company" has the meaning given by section 61B,
"national insurance contributions" means contributions under Part 1 of SSCBA 1992 or Part 1 of SSCB(NI)A 1992,
"PAYE provisions" means the provisions of Part 11 or PAYE regulations,
"the relevant services" has the meaning given by section 61D(4), and
"the worker" has the meaning given by section 61D(4).
(2) Nothing in section 995 of ITA 2007 (meaning of control) applies for the purposes of this Chapter."
(5) In section 218(1) (exclusion of lower-paid employments from parts of benefits code: calculation of earnings rate), in Step 1, at the end of paragraph (d) insert
"and
(e) in the case of an employment within section 61G(2) (deemed employment payment by managed service company), the total amount of deemed employment payments for the year."
(6) The amendments made by this Resolution come into force on 6th April 2007.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
The House divided: Ayes 293, Noes 234.
Debate in Parliament | Source |
MPs
for which their vote in this division differed
from the majority vote of their party are marked in red.
Also shows which MPs
were ministers at the time of this vote.
You can also see every eligible MP
including those who did not vote in this division.
Name | Constituency | Party | Vote |
Frank Doran | Aberdeen North | Lab (minister) | aye |
Anne Begg | Aberdeen South | Lab (minister) | aye |
John Reid | Airdrie and Shotts | Lab (minister) | aye |
Gerald Howarth | Aldershot | Con (front bench) | no |
Richard Shepherd | Aldridge-Brownhills | Con (front bench) | no |
Graham Brady | Altrincham and Sale West | Con (front bench) | no |
Judy Mallaber | Amber Valley | Lab (minister) | aye |
Michael Weir | Angus | SNP (front bench) | no |
Alan Reid | Argyll and Bute | LDem (front bench) | no |
Geoff Hoon | Ashfield | Lab (minister) | aye |
Damian Green | Ashford | Con (front bench) | no |
David Lidington | Aylesbury | Con (front bench) | no |
Tony Baldry | Banbury | Con | no |
Alex Salmond | Banff and Buchan | SNP (front bench) | no |
Margaret Hodge | Barking | Lab (minister) | aye |
Jeff Ennis | Barnsley East and Mexborough | Lab (minister) | aye |
Michael Clapham | Barnsley West and Penistone | Lab (minister) | aye |
John Hutton | Barrow and Furness | Lab (minister) | aye |
Maria Miller | Basingstoke | Con (front bench) | no |
John Mann | Bassetlaw | Lab (minister) | aye |
Don Foster | Bath | LDem (front bench) | no |
Mike Wood | Batley and Spen | Lab | aye |
Martin Linton | Battersea | Lab (minister) | aye |
Dominic Grieve | Beaconsfield | Con (front bench) | no |
Jacqui Lait | Beckenham | Con (front bench) | no |
Patrick Hall | Bedford | Lab (minister) | aye |
Peter Robinson | Belfast East | DUP | no |
Michael Moore | Berwickshire, Roxburgh and Selkirk | LDem (front bench) | no |
Graham Stuart | Beverley and Holderness | Con (front bench) | no |
Gregory Barker | Bexhill and Battle | Con (front bench) | no |
John Baron | Billericay | Con (front bench) | no |
Frank Field | Birkenhead | Lab (minister) | aye |
Siôn Simon | Birmingham, Erdington | Lab | aye |
Steve McCabe | Birmingham, Hall Green | Lab (minister) | aye |
Liam Byrne | Birmingham, Hodge Hill | Lab (minister) | aye |
Khalid Mahmood | Birmingham, Perry Barr | Lab | aye |
Lynne Jones | Birmingham, Selly Oak | Lab (minister) | aye |
Roger Godsiff | Birmingham, Sparkbrook and Small Heath | Lab | aye |
John Hemming | Birmingham, Yardley | LDem (front bench) | no |
Helen Goodman | Bishop Auckland | Lab (minister) | aye |
Andrew Robathan | Blaby | Con (front bench) | no |
Joan Humble | Blackpool North and Fleetwood | Lab (minister) | aye |
Gordon Marsden | Blackpool South | Lab (minister) | aye |
Dai Davies | Blaenau Gwent | Independent | no |
David Anderson | Blaydon | Lab (minister) | aye |
Ronnie Campbell | Blyth Valley | Lab (minister) | aye |
Nick Gibb | Bognor Regis and Littlehampton | Con (front bench) | no |
Dennis Skinner | Bolsover | Lab (minister) | aye |
David Crausby | Bolton North East | Lab (minister) | aye |
Brian Iddon | Bolton South East | Lab (minister) | aye |
Ruth Kelly | Bolton West | Lab (minister) | aye |
Joe Benton | Bootle | Lab (minister) | aye |
Mark Simmonds | Boston and Skegness | Con (front bench) | no |
David Tredinnick | Bosworth | Con | no |
Tobias Ellwood | Bournemouth East | Con (front bench) | tellno |
John Butterfill | Bournemouth West | Con (front bench) | no |
Andrew MacKay | Bracknell | Con (front bench) | no |
Terry Rooney | Bradford North | Lab (minister) | aye |
Gerry Sutcliffe | Bradford South | Lab (minister) | aye |
Marsha Singh | Bradford West | Lab (minister) | aye |
Brooks Newmark | Braintree | Con (front bench) | no |
Roger Williams | Brecon and Radnorshire | LDem (front bench) | no |
Sarah Teather | Brent East | LDem (front bench) | no |
Barry Gardiner | Brent North | Lab (minister) | aye |
Dawn Butler | Brent South | Lab (minister) | aye |
Ann Keen | Brentford and Isleworth | Lab (minister) | aye |
Eric Pickles | Brentwood and Ongar | Con (front bench) | no |
Madeleine Moon | Bridgend | Lab (minister) | aye |
Ian Liddell-Grainger | Bridgwater | Con (front bench) | no |
Ian Cawsey | Brigg and Goole | Lab (minister) | aye |
Desmond Turner | Brighton, Kemptown | Lab (minister) | aye |
David Lepper | Brighton, Pavilion | Lab (minister) | aye |
Kerry McCarthy | Bristol East | Lab (minister) | aye |
Doug Naysmith | Bristol North West | Lab (minister) | aye |
Dawn Primarolo | Bristol South | Lab (minister) | aye |
Stephen Williams | Bristol West | LDem (front bench) | no |
Bob Neill | Bromley and Chislehurst | Con | no |
Julie Kirkbride | Bromsgrove | Con (front bench) | no |
Charles Walker | Broxbourne | Con (front bench) | no |
Nick Palmer | Broxtowe | Lab (minister) | aye |
John Bercow | Buckingham | whilst Con (front bench) | no |
Kitty Ussher | Burnley | Lab (minister) | aye |
Janet Dean | Burton | Lab (minister) | aye |
David Chaytor | Bury North | Lab (minister) | aye |
David Ruffley | Bury St Edmunds | Con (front bench) | no |
Wayne David | Caerphilly | Lab (minister) | aye |
John Thurso | Caithness, Sutherland and Easter Ross | LDem (front bench) | no |
Chris McCafferty | Calder Valley | Lab | aye |
Harriet Harman | Camberwell and Peckham | Lab (minister) | aye |
David Howarth | Cambridge | LDem (front bench) | no |
Tony Wright | Cannock Chase | Lab (minister) | aye |
Julian Brazier | Canterbury | Con (front bench) | no |
Jennifer Willott | Cardiff Central | LDem (front bench) | no |
Julie Morgan | Cardiff North | Lab (minister) | aye |
Alun Michael | Cardiff South and Penarth | Lab | aye |
Kevin Brennan | Cardiff West | Lab (minister) | aye |
Eric Martlew | Carlisle | Lab (minister) | aye |
Nick Ainger | Carmarthen West and South Pembrokeshire | Lab (minister) | aye |
Tom Brake | Carshalton and Wallington | LDem (front bench) | no |
Bob Spink | Castle Point | whilst Con (front bench) | no |
Brian H Donohoe | Central Ayrshire | Lab (minister) | aye |
Stephen Dorrell | Charnwood | Con (front bench) | no |
Jonathan R Shaw | Chatham and Aylesford | Lab (minister) | tellaye |
Martin Horwood | Cheltenham | LDem (front bench) | no |
Dame Cheryl Gillan | Chesham and Amersham | Con (front bench) | no |
Paul Holmes | Chesterfield | LDem (front bench) | no |
Andrew Tyrie | Chichester | Con (front bench) | no |
Iain Duncan Smith | Chingford and Woodford Green | Con | no |
Theresa Villiers | Chipping Barnet | Con (front bench) | no |
Lindsay Hoyle | Chorley | Lab (minister) | aye |
Christopher Chope | Christchurch | Con (front bench) | no |
Mark Field | Cities of London and Westminster | Con | no |
Christine Russell | City of Chester | Lab (minister) | aye |
Roberta Blackman-Woods | City of Durham | Lab (minister) | aye |
Hugh Bayley | City of York | Lab (minister) | aye |
Shona McIsaac | Cleethorpes | Lab (minister) | aye |
Bob Russell | Colchester | LDem (front bench) | no |
Kali Mountford | Colne Valley | Lab (minister) | aye |
Ann Winterton | Congleton | Con (front bench) | no |
Betty Williams | Conwy | Lab | aye |
Jamie Reed | Copeland | Lab (minister) | aye |
Geoffrey Clifton-Brown | Cotswold | Con (front bench) | no |
Bob Ainsworth | Coventry North East | Lab (minister) | aye |
Geoffrey Robinson | Coventry North West | Lab | aye |
Laura Moffatt | Crawley | Lab (minister) | aye |
Gwyneth Dunwoody | Crewe and Nantwich | Lab (minister) | aye |
Andrew Pelling | Croydon Central | whilst Con (front bench) | no |
Malcolm Wicks | Croydon North | Lab (minister) | aye |
Rosemary McKenna | Cumbernauld, Kilsyth and Kirkintilloch East | Lab (minister) | aye |
Ann Clwyd | Cynon Valley | Lab (minister) | aye |
Jon Cruddas | Dagenham | Lab | aye |
Alan Milburn | Darlington | Lab | aye |
Howard Stoate | Dartford | Lab (minister) | aye |
Tim Boswell | Daventry | Con | no |
David Hanson | Delyn | Lab (minister) | aye |
Andrew Gwynne | Denton and Reddish | Lab (minister) | aye |
Bob Laxton | Derby North | Lab | aye |
Shahid Malik | Dewsbury | Lab (minister) | aye |
Ed Miliband | Doncaster North | Lab (minister) | aye |
Gwyn Prosser | Dover | Lab (minister) | aye |
Ian Austin | Dudley North | Lab (minister) | aye |
Ian Pearson | Dudley South | Lab (minister) | aye |
Tessa Jowell | Dulwich and West Norwood | Lab (minister) | aye |
Russell Brown | Dumfries and Galloway | Lab (minister) | aye |
David Mundell | Dumfriesshire, Clydesdale and Tweeddale | Con (front bench) | no |
Stewart Hosie | Dundee East | SNP (front bench) | no |
Jim McGovern | Dundee West | Lab (minister) | aye |
Willie Rennie | Dunfermline and West Fife | LDem (front bench) | no |
Steve Pound | Ealing North | Lab (minister) | aye |
Andrew Slaughter | Ealing, Acton and Shepherd's Bush | Lab (minister) | aye |
Piara S Khabra | Ealing, Southall | Lab (minister) | aye |
John Cummings | Easington | Lab (minister) | aye |
Sammy Wilson | East Antrim | DUP (front bench) | no |
Hugo Swire | East Devon | Con (front bench) | no |
Jo Swinson | East Dunbartonshire | LDem (front bench) | no |
Stephen Timms | East Ham | Lab (minister) | aye |
Adam Ingram | East Kilbride, Strathaven and Lesmahagow | Lab (minister) | aye |
Gregory Campbell | East Londonderry | DUP (front bench) | no |
Anne Moffat | East Lothian | Lab (minister) | aye |
Jim Murphy | East Renfrewshire | Lab (minister) | aye |
Peter Ainsworth | East Surrey | Con (front bench) | no |
Tim Loughton | East Worthing and Shoreham | Con (front bench) | no |
Greg Knight | East Yorkshire | Con (front bench) | no |
Nigel Waterson | Eastbourne | Con (front bench) | no |
Christopher Huhne | Eastleigh | LDem (front bench) | no |
Ian Stewart | Eccles | Lab | aye |
Stephen O'Brien | Eddisbury | Con (front bench) | no |
Gavin Strang | Edinburgh East | Lab | aye |
Mark Lazarowicz | Edinburgh North and Leith | Lab (minister) | aye |
Nigel Griffiths | Edinburgh South | Lab | aye |
Alistair Darling | Edinburgh South West | Lab (minister) | aye |
John Barrett | Edinburgh West | LDem (front bench) | no |
Andrew Love | Edmonton | Lab (minister) | aye |
Andrew Miller | Ellesmere Port and Neston | Lab (minister) | aye |
Colin Burgon | Elmet | Lab | aye |
Clive Efford | Eltham | Lab (minister) | aye |
Joan Ryan | Enfield North | Lab (minister) | aye |
David Burrowes | Enfield, Southgate | Con (front bench) | no |
Liz Blackman | Erewash | Lab (minister) | aye |
John Austin | Erith and Thamesmead | Lab (minister) | aye |
Ian Taylor | Esher and Walton | Con | no |
Ben Bradshaw | Exeter | Lab (minister) | aye |
Eric Joyce | Falkirk | Lab (minister) | aye |
Julia Goldsworthy | Falmouth and Camborne | LDem (front bench) | no |
Mark Hoban | Fareham | Con (front bench) | no |
Hugh Robertson | Faversham and Mid Kent | Con (front bench) | no |
Alan Keen | Feltham and Heston | Lab (minister) | aye |
Rudi Vis | Finchley and Golders Green | Lab | aye |
Mark Harper | Forest of Dean | Con (front bench) | no |
Michael Jack | Fylde | Con (front bench) | no |
Edward Leigh | Gainsborough | Con (front bench) | no |
Sharon Hodgson | Gateshead East and Washington West | Lab (minister) | aye |
Vernon Coaker | Gedling | Lab (minister) | aye |
Paul Clark | Gillingham | Lab (minister) | aye |
Mohammad Sarwar | Glasgow Central | Lab (minister) | aye |
David Marshall | Glasgow East | Lab (minister) | aye |
Ann McKechin | Glasgow North | Lab (minister) | aye |
John Robertson | Glasgow North West | Lab (minister) | aye |
Tom Harris | Glasgow South | Lab (minister) | aye |
Ian Davidson | Glasgow South West | Lab (minister) | aye |
Parmjit Dhanda | Gloucester | Lab (minister) | aye |
Malcolm Bruce | Gordon | LDem (front bench) | no |
Peter Viggers | Gosport | Con (front bench) | no |
Quentin Davies | Grantham and Stamford | whilst Con (front bench) | no |
Adam Holloway | Gravesham | Con (front bench) | no |
Austin Mitchell | Great Grimsby | Lab (minister) | aye |
Anthony D Wright | Great Yarmouth | Lab (minister) | aye |
Nick Raynsford | Greenwich and Woolwich | Lab | aye |
Anne Milton | Guildford | Con (front bench) | no |
Diane Abbott | Hackney North and Stoke Newington | Lab | aye |
Meg Hillier | Hackney South and Shoreditch | Lab (minister) | aye |
Linda Riordan | Halifax | Lab (minister) | aye |
David Davis | Haltemprice and Howden | Con (front bench) | no |
Derek Twigg | Halton | Lab (minister) | aye |
Greg Hands | Hammersmith and Fulham | Con (front bench) | no |
Glenda Jackson | Hampstead and Highgate | Lab | aye |
Edward Garnier | Harborough | Con (front bench) | no |
Bill Rammell | Harlow | Lab (minister) | aye |
Phil Willis | Harrogate and Knaresborough | LDem (front bench) | no |
Tony McNulty | Harrow East | Lab (minister) | aye |
Gareth Thomas | Harrow West | Lab (minister) | aye |
Iain Wright | Hartlepool | Lab (minister) | aye |
Douglas Carswell | Harwich | Con (front bench) | no |
Michael Jabez Foster | Hastings and Rye | Lab (minister) | aye |
John Martin McDonnell | Hayes and Harlington | Lab | aye |
Andrew Stunell | Hazel Grove | LDem (front bench) | no |
Mike Penning | Hemel Hempstead | Con (front bench) | no |
Jon Trickett | Hemsworth | Lab | aye |
Andrew Dismore | Hendon | Lab (minister) | aye |
Boris Johnson | Henley | Con (front bench) | no |
Mark Prisk | Hertford and Stortford | Con (front bench) | no |
James Clappison | Hertsmere | Con (front bench) | no |
Peter Atkinson | Hexham | Con (front bench) | no |
Jim Dobbin | Heywood and Middleton | Lab (minister) | aye |
Peter Lilley | Hitchin and Harpenden | Con | no |
Frank Dobson | Holborn and St Pancras | Lab (minister) | aye |
James Brokenshire | Hornchurch | Con (front bench) | no |
Lynne Featherstone | Hornsey and Wood Green | LDem (front bench) | no |
Fraser Kemp | Houghton and Washington East | Lab | aye |
Celia Barlow | Hove | Lab (minister) | aye |
Barry Sheerman | Huddersfield | Lab (minister) | aye |
Jonathan Djanogly | Huntingdon | Con (front bench) | no |
Lee Scott | Ilford North | Con (front bench) | no |
David Cairns | Inverclyde | Lab (minister) | aye |
Danny Alexander | Inverness, Nairn, Badenoch and Strathspey | LDem (front bench) | no |
Chris Mole | Ipswich | Lab (minister) | aye |
Jeremy Corbyn | Islington North | Lab | aye |
Don Touhig | Islwyn | Lab (minister) | aye |
Stephen Hepburn | Jarrow | Lab (minister) | aye |
Malcolm Rifkind | Kensington and Chelsea | Con | no |
Philip Hollobone | Kettering | Con (front bench) | no |
Des Browne | Kilmarnock and Loudoun | Lab (minister) | aye |
Edward Davey | Kingston and Surbiton | LDem (front bench) | no |
John Prescott | Kingston upon Hull East | Lab (minister) | aye |
Diana R. Johnson | Kingston upon Hull North | Lab (minister) | aye |
Alan Johnson | Kingston upon Hull West and Hessle | Lab (minister) | aye |
Roger Berry | Kingswood | Lab (minister) | aye |
Gordon Brown | Kirkcaldy and Cowdenbeath | Lab (minister) | aye |
George Howarth | Knowsley North and Sefton East | Lab (minister) | aye |
Edward O'Hara | Knowsley South | Lab (minister) | aye |
Jeffrey M. Donaldson | Lagan Valley | DUP (front bench) | no |
Jimmy Hood | Lanark and Hamilton East | Lab (minister) | aye |
Ben Wallace | Lancaster and Wyre | Con (front bench) | no |
Hilary Benn | Leeds Central | Lab (minister) | aye |
Greg Mulholland | Leeds North West | LDem (front bench) | no |
John Battle | Leeds West | Lab (minister) | aye |
Peter Soulsby | Leicester South | Lab (minister) | aye |
Patricia Hewitt | Leicester West | Lab (minister) | aye |
Andy Burnham | Leigh | Lab (minister) | aye |
Bill Wiggin | Leominster | Con (front bench) | no |
Norman Baker | Lewes | LDem | no |
Bridget Prentice | Lewisham East | Lab (minister) | aye |
Jim Dowd | Lewisham West | Lab (minister) | aye |
Joan Ruddock | Lewisham, Deptford | Lab (minister) | aye |
Harry Cohen | Leyton and Wanstead | Lab (minister) | aye |
Michael Fabricant | Lichfield | Con (front bench) | no |
Gillian Merron | Lincoln | Lab (minister) | aye |
Michael Connarty | Linlithgow and East Falkirk | Lab (minister) | aye |
Maria Eagle | Liverpool, Garston | Lab (minister) | aye |
Louise Ellman | Liverpool, Riverside | Lab (minister) | aye |
Peter Kilfoyle | Liverpool, Walton | Lab | aye |
Robert Wareing | Liverpool, West Derby | whilst Lab | aye |
Jim Devine | Livingston | Lab (minister) | aye |
Nia Griffith | Llanelli | Lab (minister) | aye |
Andy Reed | Loughborough | Lab (minister) | aye |
Philip Dunne | Ludlow | Con (front bench) | no |
Kelvin Hopkins | Luton North | Lab (minister) | aye |
Nicholas Winterton | Macclesfield | Con (front bench) | no |
Theresa May | Maidenhead | Con (front bench) | no |
Ann Widdecombe | Maidstone and The Weald | Con | no |
John Whittingdale | Maldon and East Chelmsford | Con (front bench) | no |
Tony Lloyd | Manchester Central | Lab (minister) | aye |
Graham Stringer | Manchester, Blackley | Lab (minister) | aye |
Gerald Kaufman | Manchester, Gorton | Lab (minister) | aye |
John Leech | Manchester, Withington | LDem (front bench) | no |
Alan Meale | Mansfield | Lab (minister) | aye |
Robert Marshall-Andrews | Medway | Lab | aye |
Elfyn Llwyd | Meirionnydd Nant Conwy | PC (front bench) | no |
Dai Havard | Merthyr Tydfil and Rhymney | Lab (minister) | aye |
Nadine Dorries | Mid Bedfordshire | Con | no |
Keith Simpson | Mid Norfolk | Con (front bench) | no |
Nicholas Soames | Mid Sussex | Con (front bench) | no |
Peter Luff | Mid Worcestershire | Con (front bench) | no |
Stuart Bell | Middlesbrough | Lab (minister) | aye |
David Hamilton | Midlothian | Lab (minister) | aye |
Siobhain McDonagh | Mitcham and Morden | Lab (minister) | aye |
Paul Beresford | Mole Valley | Con (front bench) | no |
David Davies | Monmouth | Con (front bench) | no |
Lembit Öpik | Montgomeryshire | LDem (front bench) | no |
Angus Robertson | Moray | SNP (front bench) | no |
Geraldine Smith | Morecambe and Lunesdale | Lab | aye |
Colin Challen | Morley and Rothwell | Lab (minister) | aye |
Frank Roy | Motherwell and Wishaw | Lab (minister) | aye |
Angus MacNeil | Na h-Eileanan an Iar | SNP (front bench) | no |
Peter Hain | Neath | Lab (minister) | aye |
Julian Lewis | New Forest East | Con (front bench) | no |
Desmond Swayne | New Forest West | Con (front bench) | no |
Patrick Mercer | Newark | Con | no |
Richard Benyon | Newbury | Con (front bench) | no |
Nick Brown | Newcastle upon Tyne East and Wallsend | Lab | aye |
Doug Henderson | Newcastle upon Tyne North | Lab | aye |
Paul Farrelly | Newcastle-under-Lyme | Lab (minister) | aye |
Paul Flynn | Newport West | Lab (minister) | aye |
Edward Balls | Normanton | Lab (minister) | aye |
Ian Paisley | North Antrim | DUP (front bench) | no |
Katy Clark | North Ayrshire and Arran | Lab (minister) | aye |
Dan Rogerson | North Cornwall | LDem (front bench) | no |
Nick Harvey | North Devon | LDem (front bench) | no |
Robert Walter | North Dorset | Con | no |
Sylvia Hermon | North Down | UUP (front bench) | no |
Kevan Jones | North Durham | Lab (minister) | aye |
Alistair Burt | North East Bedfordshire | Con (front bench) | no |
James Arbuthnot | North East Hampshire | Con (front bench) | no |
Oliver Heald | North East Hertfordshire | Con (front bench) | no |
Mark Lancaster | North East Milton Keynes | Con (front bench) | tellno |
Bernard Jenkin | North Essex | Con (front bench) | no |
Norman Lamb | North Norfolk | LDem (front bench) | no |
Owen Paterson | North Shropshire | Con (front bench) | no |
Simon Hughes | North Southwark and Bermondsey | LDem (front bench) | no |
Michael Wills | North Swindon | Lab | aye |
Stephen Byers | North Tyneside | Lab | aye |
Mike O'Brien | North Warwickshire | Lab (minister) | aye |
Shailesh Vara | North West Cambridgeshire | Con (front bench) | no |
Hilary Armstrong | North West Durham | Lab (minister) | aye |
George Young | North West Hampshire | Con (front bench) | no |
David Taylor | North West Leicestershire | Lab (minister) | aye |
Henry Bellingham | North West Norfolk | Con (front bench) | no |
James Gray | North Wiltshire | Con (front bench) | no |
Sally Keeble | Northampton North | Lab (minister) | aye |
Brian Binley | Northampton South | Con (front bench) | no |
Steve Webb | Northavon | LDem | no |
Ian Gibson | Norwich North | Lab | aye |
Charles Clarke | Norwich South | Lab | aye |
John Heppell | Nottingham East | Lab (minister) | aye |
Alan Simpson | Nottingham South | Lab | aye |
Bill Olner | Nuneaton | Lab (minister) | aye |
Gordon Banks | Ochil and South Perthshire | Lab (minister) | aye |
Huw Irranca-Davies | Ogmore | Lab (minister) | aye |
Derek Conway | Old Bexley and Sidcup | whilst Con (front bench) | no |
Phil Woolas | Oldham East and Saddleworth | Lab (minister) | aye |
Michael Meacher | Oldham West and Royton | Lab | aye |
Alistair Carmichael | Orkney and Shetland | LDem (front bench) | no |
Andrew Smith | Oxford East | Lab | aye |
Evan Harris | Oxford West and Abingdon | LDem (front bench) | no |
Jim Sheridan | Paisley and Renfrewshire North | Lab | aye |
Douglas Alexander | Paisley and Renfrewshire South | Lab (minister) | aye |
Gordon Prentice | Pendle | Lab (minister) | aye |
David Maclean | Penrith and The Border | Con (front bench) | no |
Pete Wishart | Perth and North Perthshire | SNP (front bench) | no |
Stewart Jackson | Peterborough | Con (front bench) | no |
Alison Seabeck | Plymouth, Devonport | Lab (minister) | aye |
Linda Gilroy | Plymouth, Sutton | Lab (minister) | aye |
Yvette Cooper | Pontefract and Castleford | Lab (minister) | aye |
Robert Syms | Poole | Con (front bench) | no |
Jim Fitzpatrick | Poplar and Canning Town | Lab (minister) | aye |
Sarah McCarthy-Fry | Portsmouth North | Lab (minister) | aye |
Mike Hancock | Portsmouth South | LDem (front bench) | no |
Stephen Crabb | Preseli Pembrokeshire | Con (front bench) | no |
Mark Hendrick | Preston | Lab (minister) | aye |
Paul Truswell | Pudsey | Lab | aye |
Justine Greening | Putney | Con (front bench) | no |
Mark Francois | Rayleigh | Con (front bench) | no |
Rob Wilson | Reading East | Con (front bench) | no |
Martin Salter | Reading West | Lab (minister) | aye |
Vera Baird | Redcar | Lab (minister) | aye |
Jacqui Smith | Redditch | Lab (minister) | aye |
Karen Buck | Regent's Park and Kensington North | Lab (minister) | aye |
Crispin Blunt | Reigate | Con (front bench) | no |
Chris Bryant | Rhondda | Lab | aye |
Nigel Evans | Ribble Valley | Con | no |
William Hague | Richmond (Yorks) | Con (front bench) | no |
Susan Kramer | Richmond Park | LDem (front bench) | no |
Paul Rowen | Rochdale | LDem (front bench) | no |
James Duddridge | Rochford and Southend East | Con (front bench) | no |
Sandra Gidley | Romsey | LDem (front bench) | no |
Kevin Barron | Rother Valley | Lab (minister) | aye |
Denis MacShane | Rotherham | Lab | aye |
Jeremy Wright | Rugby and Kenilworth | Con | no |
Nick Hurd | Ruislip - Northwood | Con (front bench) | no |
Philip Hammond | Runnymede and Weybridge | Con (front bench) | no |
Kenneth Clarke | Rushcliffe | Con (front bench) | no |
Thomas McAvoy | Rutherglen and Hamilton West | Lab (minister) | aye |
Alan Duncan | Rutland and Melton | Con (front bench) | no |
John Greenway | Ryedale | Con | no |
Hazel Blears | Salford | Lab (minister) | aye |
Robert Key | Salisbury | Con (front bench) | no |
Robert Goodwill | Scarborough and Whitby | Con (front bench) | no |
Elliot Morley | Scunthorpe | Lab | aye |
John Grogan | Selby | Lab (minister) | aye |
Michael Fallon | Sevenoaks | Con (front bench) | no |
Richard Caborn | Sheffield Central | Lab (minister) | aye |
David Blunkett | Sheffield, Brightside | Lab | aye |
Nick Clegg | Sheffield, Hallam | LDem (front bench) | no |
Meg Munn | Sheffield, Heeley | Lab (minister) | aye |
Angela Smith | Sheffield, Hillsborough | Lab (minister) | aye |
Paddy Tipping | Sherwood | Lab (minister) | aye |
Philip Davies | Shipley | Con | no |
Daniel Kawczynski | Shrewsbury and Atcham | Con (front bench) | no |
Derek Wyatt | Sittingbourne and Sheppey | Lab (minister) | aye |
David Curry | Skipton and Ripon | Con (front bench) | no |
Douglas Hogg | Sleaford and North Hykeham | Con | no |
Fiona Mactaggart | Slough | Lab (minister) | aye |
Lorely Burt | Solihull | LDem (front bench) | no |
David Heath | Somerton and Frome | LDem (front bench) | no |
William McCrea | South Antrim | DUP (front bench) | no |
Andrew Lansley | South Cambridgeshire | Con (front bench) | no |
Mark Todd | South Derbyshire | Lab (minister) | aye |
Jim Knight | South Dorset | Lab (minister) | aye |
James Paice | South East Cambridgeshire | Con (front bench) | no |
Colin Breed | South East Cornwall | LDem (front bench) | no |
John Hayes | South Holland and The Deepings | Con (front bench) | no |
Richard Bacon | South Norfolk | Con (front bench) | no |
David Borrow | South Ribble | Lab (minister) | aye |
David Miliband | South Shields | Lab (minister) | aye |
Patrick Cormack | South Staffordshire | Con (front bench) | no |
Tim Yeo | South Suffolk | Con (front bench) | no |
Anne Snelgrove | South Swindon | Lab (minister) | aye |
Stephen Ladyman | South Thanet | Lab (minister) | aye |
Andrew Selous | South West Bedfordshire | Con (front bench) | no |
Gary Streeter | South West Devon | Con (front bench) | no |
David Gauke | South West Hertfordshire | Con (front bench) | no |
Christopher Fraser | South West Norfolk | Con (front bench) | no |
Alan Whitehead | Southampton, Test | Lab (minister) | aye |
Sir David Amess | Southend West | Con (front bench) | no |
Dave Watts | St Helens North | Lab (minister) | aye |
Shaun Woodward | St Helens South | Lab (minister) | aye |
Andrew George | St Ives | LDem | no |
David Kidney | Stafford | Lab (minister) | aye |
James Purnell | Stalybridge and Hyde | Lab (minister) | aye |
Barbara Follett | Stevenage | Lab (minister) | aye |
Anne McGuire | Stirling | Lab (minister) | aye |
Ann Coffey | Stockport | Lab (minister) | aye |
Frank Cook | Stockton North | Lab (minister) | aye |
Mark Fisher | Stoke-on-Trent Central | Lab | aye |
Joan Walley | Stoke-on-Trent North | Lab (minister) | aye |
Rob Flello | Stoke-on-Trent South | Lab (minister) | aye |
Bill Cash | Stone | Con (front bench) | no |
Lynda Waltho | Stourbridge | Lab (minister) | aye |
John Maples | Stratford-on-Avon | Con (front bench) | no |
Keith Hill | Streatham | Lab (minister) | aye |
Beverley Hughes | Stretford and Urmston | Lab (minister) | aye |
Bill Etherington | Sunderland North | Lab | aye |
Chris Mullin | Sunderland South | Lab (minister) | aye |
Michael Gove | Surrey Heath | Con (front bench) | no |
Paul Burstow | Sutton and Cheam | LDem (front bench) | no |
Andrew Mitchell | Sutton Coldfield | Con (front bench) | no |
Alan Williams | Swansea West | Lab (minister) | aye |
George Osborne | Tatton | Con (front bench) | no |
Jeremy Browne | Taunton | LDem (front bench) | no |
David Wright | Telford | Lab (minister) | aye |
Laurence Robertson | Tewkesbury | Con (front bench) | no |
Angela Browning | Tiverton and Honiton | Con (front bench) | no |
Sadiq Khan | Tooting | Lab (minister) | aye |
Adrian Sanders | Torbay | LDem (front bench) | no |
Geoffrey Cox | Torridge and West Devon | Con (front bench) | no |
Anthony Steen | Totnes | Con (front bench) | no |
David Lammy | Tottenham | Lab (minister) | aye |
Matthew Taylor | Truro and St Austell | LDem | no |
Greg Clark | Tunbridge Wells | Con (front bench) | no |
Vincent Cable | Twickenham | LDem (front bench) | no |
David Clelland | Tyne Bridge | Lab (minister) | aye |
Alan Campbell | Tynemouth | Lab (minister) | aye |
David Simpson | Upper Bann | DUP (front bench) | no |
John Randall | Uxbridge | Con (front bench) | no |
Chris Ruane | Vale of Clwyd | Lab | aye |
Anne McIntosh | Vale of York | Con (front bench) | no |
Kate Hoey | Vauxhall | Lab | aye |
Mary Creagh | Wakefield | Lab (minister) | aye |
Angela Eagle | Wallasey | Lab (minister) | aye |
Neil Gerrard | Walthamstow | Lab (minister) | aye |
Dan Norris | Wansdyke | Lab (minister) | aye |
Ed Vaizey | Wantage | Con (front bench) | no |
John Spellar | Warley | Lab | aye |
Helen Jones | Warrington North | Lab (minister) | aye |
Helen Southworth | Warrington South | Lab (minister) | aye |
James Plaskitt | Warwick and Leamington | Lab (minister) | aye |
Claire Ward | Watford | Lab (minister) | tellaye |
Bob Blizzard | Waveney | Lab (minister) | aye |
Charles Hendry | Wealden | Con (front bench) | no |
Mike Hall | Weaver Vale | Lab (minister) | aye |
Peter Bone | Wellingborough | Con (front bench) | no |
Grant Shapps | Welwyn Hatfield | Con (front bench) | no |
John Healey | Wentworth | Lab (minister) | aye |
Robert Smith | West Aberdeenshire and Kincardine | LDem (front bench) | no |
Tom Watson | West Bromwich East | Lab (minister) | aye |
Adrian Bailey | West Bromwich West | Lab (minister) | aye |
Simon Burns | West Chelmsford | Con (front bench) | no |
Patrick McLoughlin | West Derbyshire | Con (front bench) | no |
Oliver Letwin | West Dorset | Con (front bench) | no |
John McFall | West Dunbartonshire | Lab (minister) | aye |
Lyn Brown | West Ham | Lab (minister) | aye |
Rosie Cooper | West Lancashire | Lab (minister) | aye |
Richard Spring | West Suffolk | Con (front bench) | no |
Michael Spicer | West Worcestershire | Con (front bench) | no |
Tim Farron | Westmorland and Lonsdale | LDem (front bench) | no |
Neil Turner | Wigan | Lab (minister) | aye |
Stephen Hammond | Wimbledon | Con (front bench) | no |
Adam Afriyie | Windsor | Con (front bench) | no |
Stephen Hesford | Wirral West | Lab (minister) | aye |
Humfrey Malins | Woking | Con (front bench) | no |
John Redwood | Wokingham | Con | no |
Pat McFadden | Wolverhampton South East | Lab (minister) | aye |
Rob Marris | Wolverhampton South West | Lab (minister) | aye |
Michael Foster | Worcester | Lab (minister) | aye |
Barbara Keeley | Worsley | Lab (minister) | aye |
Peter Bottomley | Worthing West | Con (front bench) | no |
Ian Lucas | Wrexham | Lab | aye |
Paul Goodman | Wycombe | Con (front bench) | no |
Richard Taylor | Wyre Forest | Independent (front bench) | no |
Paul Goggins | Wythenshawe and Sale East | Lab (minister) | aye |
David Laws | Yeovil | LDem (front bench) | no |