Scotland Bill — Clause 26 — Scottish Parliament Consent for Commencement of Scottish Set Income Tax Rate — 14 Mar 2011 at 20:00

The majority of MPs voted against requiring the consent of the Scottish Parliament before devolving the power to set a Scottish rate of income tax to the Scottish Parliament.

MPs were considering the Scotland Bill^[1]. The amendment rejected in this vote was:

• Amendment 42, page 20, line 31, after ‘Treasury’, insert, ", with the consent of the Scottish Parliament,"

Had it not been rejected this amendment would have affected clause 26 of the Bill^[2] which provided for The Scottish Parliament to set a Scottish rate of income tax.

The affected subclause stated:

• The repeal by subsection (2) of Part 4 of the 1998 Act has effect so that a tax-varying resolution may not be passed so as to relate to any tax year following such tax year as is appointed by the Treasury under this subsection (as the last year for which that Part is to have effect).

The amendment would have required the Scottish Parliament to agree to having income tax rate setting powers devolved to it.

Speaking on the amendment UK Exchequer Secretary David Gauke MP stated^[3]:

• I consider this to be unnecessary. We have stated our intention to commence the Scottish rate of income tax from April 2016, and to devolve the landfill tax and stamp duty land tax by April 2015.

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• [1] Parliament's webpage on the Scotland Bill (now an Act)
• [2] Clause 26 of the Scotland Bill as at the time of the vote
• [3] David Gauke MP (South West Hertfordshire, Conservative), House of Commons, 14 March 2011

Debate in Parliament | Source |