Budget Resolution — Taxation of UK Oil and Gas Production — 29 Mar 2011 at 21:59

The majority of MPs voted to increase the extra tax on profits from the production of oil and gas in the UK, or on the UK continental shelf, from 20% to 32%.

The tax increased was the Corporation Tax Ring Fence which is a mechanism for measuring profits from oil exploitation, separating the whole of a company's exploration and production operations from its other activities.[1][2]

The text of the approved resolution was as follows[3]:

  • That—
  • (1) In section 330 of the Corporation Tax Act 2010 (supplementary charge in respect of ring fence trades), in subsection (1), for “20%” substitute “32%”.
  • (2) The amendment made by paragraph (1) has effect in relation to accounting periods beginning on or after 24 March 2011 (but see also paragraph (3)).
  • (3) Paragraphs (4) to (9) apply where a company has an accounting period beginning before 24 March 2011 and ending on or after that date (“the straddling period”).
  • (4) For the purpose of calculating the amount of the supplementary charge on the company for the straddling period—
  • (a) so much of that period as falls before 24 March 2011, and so much of that period as falls on or after that date, are treated as separate accounting periods, and
  • (b) the company’s adjusted ring fence profits for the straddling period are apportioned to the two separate accounting periods in proportion to the number of days in those periods.
  • (5) The amount of the supplementary charge on the company for the straddling period is the sum of the amounts of supplementary charge that would, in accordance with paragraph (4), be chargeable on the company for those separate accounting periods.
  • (6) In relation to the straddling period—
  • (a) the Instalment Payments Regulations apply as if the amendment made by paragraph (1) had not been made, but
  • (b) those Regulations also apply separately, in accordance with paragraph (7), in relation to the increase in the amount of any supplementary charge on the company for that period that arises as a result of that amendment.
  • (7) In the separate application of those Regulations under paragraph (6)(b), those Regulations have effect as if, for the purposes of those Regulations—
  • (a) the straddling period were an accounting period beginning on 24 March 2011,
  • (b) supplementary charge were chargeable on the company for that period, and
  • (c) the amount of that charge were equal to the increase in the amount of the supplementary charge for the straddling period that arises as a result of the amendment made by paragraph (1).
  • (8) Any reference in the Instalment Payment Regulations to the total liability of a company is, accordingly, to be read—
  • (a) in their application as a result of paragraph (6)(a), as a reference to the amount that would be the company’s total liability for the straddling period if the amendment made by paragraph (1) had not been made, and
  • (b) in their application as a result of paragraph (6)(b), as a reference to the amount of the supplementary charge on the company for the deemed accounting period under paragraph (7)(a).
  • (9) For the purposes of the Instalment Payment Regulations—
  • (a) a company is to be regarded as a large company as respects the deemed accounting period under paragraph (7)(a) if (and only if) it is a large company for those purposes as respects the straddling period, and
  • (b) any question whether a company is a large company as respects the straddling period is to be determined as it would have been determined if the amendment made by paragraph (1) had not been made.
  • (10) In this Resolution—
  • “adjusted ring fence profits” has the same meaning as in section 330 of the Corporation Tax Act 2010;
  • “the Instalment Payments Regulations” means the Corporation Tax (Instalment Payments) Regulations 1998 (S.I. 1998/3175);
  • “supplementary charge” means any sum chargeable under section 330(1) of the Corporation Tax Act 2010 as if it were an amount of corporation tax.
  • 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.

==

Debate in Parliament | Source |

All Votes Cast - sorted by party

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.

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NameConstituencyPartyVote
Nigel AdamsSelby and AinstyConaye
Adam AfriyieWindsorCon (front bench)aye
Peter AldousWaveneyCon (front bench)aye
David AmessSouthend WestCon (front bench)aye
Stuart AndrewPudseyCon (front bench)aye
James ArbuthnotNorth East HampshireCon (front bench)aye
Richard BaconSouth NorfolkCon (front bench)aye
Steven BakerWycombeCon (front bench)aye
Tony BaldryBanburyCon (front bench)aye
Harriett BaldwinWest WorcestershireCon (front bench)aye
Stephen BarclayNorth East CambridgeshireCon (front bench)aye
John BaronBasildon and BillericayCon (front bench)aye
Guto BebbAberconwyCon (front bench)aye
Henry BellinghamNorth West NorfolkCon (front bench)aye
Richard BenyonNewburyCon (front bench)aye
Paul BeresfordMole ValleyCon (front bench)aye
Jake BerryRossendale and DarwenConaye
Andrew BinghamHigh PeakCon (front bench)aye
Bob BlackmanHarrow EastCon (front bench)aye
Nicola BlackwoodOxford West and AbingdonCon (front bench)aye
Crispin BluntReigateCon (front bench)aye
Nicholas BolesGrantham and StamfordConaye
Peter BoneWellingboroughCon (front bench)aye
Peter BottomleyWorthing WestCon (front bench)aye
Karen BradleyStaffordshire MoorlandsCon (front bench)aye
Angie BrayEaling Central and ActonConaye
Julian BrazierCanterburyCon (front bench)aye
Andrew BridgenNorth West LeicestershireCon (front bench)aye
Steve BrineWinchesterConaye
James BrokenshireOld Bexley and SidcupCon (front bench)aye
Fiona BruceCongletonCon (front bench)aye
Robert BucklandSouth SwindonCon (front bench)aye
Aidan BurleyCannock ChaseConaye
Conor BurnsBournemouth WestConaye
David BurrowesEnfield, SouthgateConaye
Alistair BurtNorth East BedfordshireCon (front bench)aye
Dan BylesNorth WarwickshireCon (front bench)aye
Alun CairnsVale of GlamorganCon (front bench)aye
Neil CarmichaelStroudCon (front bench)aye
Douglas CarswellClactonConaye
Bill CashStoneCon (front bench)aye
Rehman ChishtiGillingham and RainhamCon (front bench)aye
James ClappisonHertsmereCon (front bench)aye
Greg ClarkTunbridge WellsCon (front bench)aye
Kenneth ClarkeRushcliffeCon (front bench)aye
Geoffrey Clifton-BrownThe CotswoldsCon (front bench)aye
Damian CollinsFolkestone and HytheCon (front bench)aye
Oliver ColvilePlymouth, Sutton and DevonportCon (front bench)aye
Geoffrey CoxTorridge and West DevonCon (front bench)aye
Stephen CrabbPreseli PembrokeshireCon (front bench)tellaye
Tracey CrouchChatham and AylesfordConaye
David DaviesMonmouthCon (front bench)aye
Glyn DaviesMontgomeryshireConaye
Philip DaviesShipleyCon (front bench)aye
David DavisHaltemprice and HowdenConaye
Nick de BoisEnfield NorthCon (front bench)aye
Caroline DinenageGosportConaye
Jonathan DjanoglyHuntingdonCon (front bench)aye
Stephen DorrellCharnwoodCon (front bench)aye
Nadine DorriesMid BedfordshireCon (front bench)aye
Jackie Doyle-PriceThurrockCon (front bench)aye
Richard DraxSouth DorsetCon (front bench)aye
James DuddridgeRochford and Southend EastCon (front bench)aye
Alan DuncanRutland and MeltonCon (front bench)aye
Iain Duncan SmithChingford and Woodford GreenCon (front bench)aye
Philip DunneLudlowCon (front bench)aye
Michael EllisNorthampton NorthCon (front bench)aye
Jane EllisonBatterseaCon (front bench)aye
Tobias EllwoodBournemouth EastConaye
Charlie ElphickeDoverCon (front bench)aye
George EusticeCamborne and RedruthCon (front bench)aye
Graham EvansWeaver ValeConaye
Jonathan EvansCardiff NorthConaye
David EvennettBexleyheath and CrayfordConaye
Michael FabricantLichfieldCon (front bench)aye
Michael FallonSevenoaksCon (front bench)aye
Mark FieldCities of London and WestminsterCon (front bench)aye
Liam FoxNorth SomersetCon (front bench)aye
Mark FrancoisRayleigh and WickfordCon (front bench)aye
George FreemanMid NorfolkConaye
Mike FreerFinchley and Golders GreenCon (front bench)aye
Lorraine FullbrookSouth RibbleCon (front bench)aye
Richard FullerBedfordConaye
Roger GaleNorth ThanetCon (front bench)aye
Edward GarnierHarboroughCon (front bench)aye
Mark GarnierWyre ForestCon (front bench)aye
David GaukeSouth West HertfordshireCon (front bench)aye
Nick GibbBognor Regis and LittlehamptonCon (front bench)aye
Cheryl GillanChesham and AmershamCon (front bench)aye
John GlenSalisburyCon (front bench)aye
Zac GoldsmithRichmond ParkCon (front bench)aye
Robert GoodwillScarborough and WhitbyCon (front bench)aye
Michael GoveSurrey HeathCon (front bench)aye
Richard GrahamGloucesterConaye
Helen GrantMaidstone and The WealdCon (front bench)aye
James GrayNorth WiltshireCon (front bench)aye
Chris GraylingEpsom and EwellCon (front bench)aye
Damian GreenAshfordCon (front bench)aye
Justine GreeningPutneyCon (front bench)aye
Dominic GrieveBeaconsfieldCon (front bench)aye
Andrew GriffithsBurtonCon (front bench)aye
Ben GummerIpswichCon (front bench)aye
Sam GyimahEast SurreyCon (front bench)aye
Robert HalfonHarlowCon (front bench)aye
Philip HammondRunnymede and WeybridgeCon (front bench)aye
Stephen HammondWimbledonConaye
Matthew HancockWest SuffolkCon (front bench)aye
Greg HandsChelsea and FulhamConaye
Mark HarperForest of DeanCon (front bench)aye
Richard HarringtonWatfordCon (front bench)aye
Rebecca HarrisCastle PointCon (front bench)aye
Simon HartCarmarthen West and South PembrokeshireCon (front bench)aye
Alan HaselhurstSaffron WaldenCon (front bench)aye
John HayesSouth Holland and The DeepingsCon (front bench)aye
Oliver HealdNorth East HertfordshireCon (front bench)aye
Chris Heaton-HarrisDaventryCon (front bench)aye
Gordon HendersonSittingbourne and SheppeyCon (front bench)aye
Nick HerbertArundel and South DownsCon (front bench)aye
Damian HindsEast HampshireCon (front bench)aye
Mark HobanFarehamCon (front bench)aye
George HollingberyMeon ValleyCon (front bench)aye
Philip HolloboneKetteringCon (front bench)aye
Adam HollowayGraveshamConaye
Kris HopkinsKeighleyConaye
Gerald HowarthAldershotCon (front bench)aye
John HowellHenleyConaye
Jeremy HuntSouth West SurreyCon (front bench)aye
Nick HurdRuislip, Northwood and PinnerCon (front bench)aye
Stewart JacksonPeterboroughConaye
Sajid JavidBromsgroveConaye
Bernard JenkinHarwich and North EssexCon (front bench)aye
Gareth JohnsonDartfordConaye
Jo JohnsonOrpingtonCon (front bench)aye
Andrew JonesHarrogate and KnaresboroughCon (front bench)aye
David JonesClwyd WestCon (front bench)aye
Marcus JonesNuneatonConaye
Chris KellyDudley SouthCon (front bench)aye
Simon KirbyBrighton, KemptownCon (front bench)aye
Greg KnightEast YorkshireCon (front bench)aye
Kwasi KwartengSpelthorneCon (front bench)aye
Eleanor LaingEpping ForestCon (front bench)aye
Mark LancasterMilton Keynes NorthConaye
Andrew LansleySouth CambridgeshireCon (front bench)aye
Pauline LathamMid DerbyshireCon (front bench)aye
Andrea LeadsomSouth NorthamptonshireCon (front bench)aye
Jessica LeeErewashConaye
Phillip LeeBracknellCon (front bench)aye
Jeremy LefroyStaffordCon (front bench)aye
Edward LeighGainsboroughCon (front bench)aye
Charlotte LeslieBristol North WestCon (front bench)aye
Oliver LetwinWest DorsetCon (front bench)aye
Brandon LewisGreat YarmouthCon (front bench)aye
Julian LewisNew Forest EastCon (front bench)aye
Ian Liddell-GraingerBridgwater and West SomersetCon (front bench)aye
David LidingtonAylesburyCon (front bench)aye
Peter LilleyHitchin and HarpendenConaye
Tim LoughtonEast Worthing and ShorehamCon (front bench)aye
Peter LuffMid WorcestershireCon (front bench)aye
Karen LumleyRedditchCon (front bench)aye
Mary MacleodBrentford and IsleworthConaye
Anne MainSt AlbansCon (front bench)aye
Francis MaudeHorshamCon (front bench)aye
Theresa MayMaidenheadCon (front bench)aye
Paul MaynardBlackpool North and CleveleysCon (front bench)aye
Jason McCartneyColne ValleyConaye
Karl McCartneyLincolnConaye
Patrick McLoughlinDerbyshire DalesCon (front bench)aye
Stephen McPartlandStevenageCon (front bench)aye
Esther McVeyWirral WestConaye
Mark MenziesFyldeConaye
Patrick MercerNewarkConaye
Stephen MetcalfeSouth Basildon and East ThurrockCon (front bench)aye
Maria MillerBasingstokeCon (front bench)aye
Nigel MillsAmber ValleyCon (front bench)aye
Anne MiltonGuildfordCon (front bench)aye
Andrew MitchellSutton ColdfieldCon (front bench)aye
Penny MordauntPortsmouth NorthCon (front bench)aye
Nicky MorganLoughboroughConaye
David MorrisMorecambe and LunesdaleCon (front bench)aye
Stephen MosleyCity of ChesterCon (front bench)aye
David MowatWarrington SouthCon (front bench)aye
David MundellDumfriesshire, Clydesdale and TweeddaleCon (front bench)aye
Andrew MurrisonSouth West WiltshireConaye
Bob NeillBromley and ChislehurstCon (front bench)aye
Brooks NewmarkBraintreeCon (front bench)aye
Caroline NokesRomsey and Southampton NorthCon (front bench)aye
Jesse NormanHereford and South HerefordshireCon (front bench)aye
David NuttallBury NorthCon (front bench)aye
Matthew OffordHendonConaye
Eric OllerenshawLancaster and FleetwoodConaye
Guy OppermanHexhamConaye
Richard OttawayCroydon SouthCon (front bench)aye
James PaiceSouth East CambridgeshireCon (front bench)aye
Neil ParishTiverton and HonitonCon (front bench)aye
Priti PatelWithamConaye
Owen PatersonNorth ShropshireCon (front bench)aye
Mark PawseyRugbyCon (front bench)aye
Mike PenningHemel HempsteadCon (front bench)aye
John PenroseWeston-Super-MareCon (front bench)aye
Andrew PercyBrigg and GooleCon (front bench)aye
Claire PerryDevizesCon (front bench)aye
Stephen PhillipsSleaford and North HykehamCon (front bench)aye
Eric PicklesBrentwood and OngarCon (front bench)aye
Christopher PincherTamworthCon (front bench)aye
Daniel PoulterCentral Suffolk and North IpswichConaye
Mark PriskHertford and StortfordCon (front bench)aye
Mark PritchardThe WrekinCon (front bench)aye
Dominic RaabEsher and WaltonCon (front bench)aye
John RandallUxbridge and South RuislipCon (front bench)aye
Mark RecklessRochester and StroodCon (front bench)aye
John RedwoodWokinghamConaye
Jacob Rees-MoggNorth East SomersetCon (front bench)aye
Simon ReevellDewsburyCon (front bench)aye
Malcolm RifkindKensingtonCon (front bench)aye
Hugh RobertsonFaversham and Mid KentCon (front bench)aye
Laurence RobertsonTewkesburyCon (front bench)aye
Andrew RosindellRomfordCon (front bench)aye
Amber RuddHastings and RyeCon (front bench)aye
David RuffleyBury St EdmundsCon (front bench)aye
David RutleyMacclesfieldConaye
Laura SandysSouth ThanetCon (front bench)aye
Lee ScottIlford NorthCon (front bench)aye
Andrew SelousSouth West BedfordshireCon (front bench)aye
Grant ShappsWelwyn HatfieldCon (front bench)aye
Alok SharmaReading WestConaye
Alec ShelbrookeElmet and RothwellConaye
Mark SimmondsBoston and SkegnessConaye
Keith SimpsonBroadlandConaye
Chris SkidmoreKingswoodCon (front bench)aye
Chloe SmithNorwich NorthCon (front bench)aye
Henry SmithCrawleyCon (front bench)aye
Julian SmithSkipton and RiponConaye
Nicholas SoamesMid SussexConaye
Caroline SpelmanMeridenCon (front bench)aye
Mark SpencerSherwoodCon (front bench)aye
Andrew StephensonPendleConaye
John StevensonCarlisleConaye
Bob StewartBeckenhamCon (front bench)aye
Iain StewartMilton Keynes SouthCon (front bench)aye
Rory StewartPenrith and The BorderCon (front bench)aye
Gary StreeterSouth West DevonCon (front bench)aye
Mel StrideCentral DevonCon (front bench)aye
Graham StuartBeverley and HoldernessCon (front bench)aye
Julian SturdyYork OuterCon (front bench)aye
Desmond SwayneNew Forest WestConaye
Robert SymsPooleCon (front bench)aye
Peter TapsellLouth and HorncastleCon (front bench)aye
Edward TimpsonCrewe and NantwichConaye
Justin TomlinsonNorth SwindonCon (front bench)aye
David TredinnickBosworthCon (front bench)aye
Andrew TurnerIsle of WightCon (front bench)aye
Andrew TyrieChichesterCon (front bench)aye
Paul UppalWolverhampton South WestConaye
Ed VaizeyWantageCon (front bench)aye
Shailesh VaraNorth West CambridgeshireCon (front bench)aye
Martin VickersCleethorpesConaye
Theresa VilliersChipping BarnetCon (front bench)aye
Charles WalkerBroxbourneCon (front bench)aye
Robin WalkerWorcesterConaye
Ben WallaceWyre and Preston NorthConaye
Robert WalterNorth DorsetConaye
Angela WatkinsonHornchurch and UpminsterCon (front bench)aye
Mike WeatherleyHoveCon (front bench)aye
James WhartonStockton SouthCon (front bench)aye
Heather WheelerSouth DerbyshireCon (front bench)aye
Chris WhiteWarwick and LeamingtonCon (front bench)aye
Craig WhittakerCalder ValleyCon (front bench)aye
John WhittingdaleMaldonCon (front bench)aye
Bill WigginNorth HerefordshireCon (front bench)aye
Gavin WilliamsonSouth StaffordshireCon (front bench)aye
Rob WilsonReading EastConaye
Sarah WollastonTotnesCon (front bench)aye
Jeremy WrightKenilworth and SouthamCon (front bench)aye
Tim YeoSouth SuffolkCon (front bench)aye
George YoungNorth West HampshireCon (front bench)aye
Nadhim ZahawiStratford-on-AvonCon (front bench)aye
Nigel DoddsBelfast NorthDUP (front bench)aye
Jeffrey M. DonaldsonLagan ValleyDUP (front bench)aye
William McCreaSouth AntrimDUP (front bench)aye
Ian Paisley JnrNorth AntrimDUP (front bench)aye
Jim ShannonStrangfordDUP (front bench)aye
David SimpsonUpper BannDUP (front bench)aye
Sammy WilsonEast AntrimDUP (front bench)aye
Caroline LucasBrighton, PavilionGreen (front bench)aye
Sylvia HermonNorth DownIndependent (front bench)aye
Anne BeggAberdeen SouthLab (minister)no
Michael ConnartyLinlithgow and East FalkirkLab (minister)no
Frank DoranAberdeen NorthLab (minister)no
Malcolm WicksCroydon NorthLabno
Danny AlexanderInverness, Nairn, Badenoch and StrathspeyLDem (front bench)aye
Norman BakerLewesLDem (front bench)aye
Alan BeithBerwick-upon-TweedLDem (front bench)aye
Gordon BirtwistleBurnleyLDemaye
Tom BrakeCarshalton and WallingtonLDemaye
Annette BrookeMid Dorset and North PooleLDem (front bench)aye
Paul BurstowSutton and CheamLDem (front bench)aye
Lorely BurtSolihullLDem (front bench)aye
Menzies CampbellNorth East FifeLDem (front bench)aye
Alistair CarmichaelOrkney and ShetlandLDem (front bench)aye
Michael CrockartEdinburgh WestLDemaye
Edward DaveyKingston and SurbitonLDem (front bench)aye
Tim FarronWestmorland and LonsdaleLDem (front bench)aye
Lynne FeatherstoneHornsey and Wood GreenLDem (front bench)aye
Don FosterBathLDemaye
Andrew GeorgeSt IvesLDem (front bench)aye
Stephen GilbertSt Austell and NewquayLDem (front bench)aye
Duncan HamesChippenhamLDemaye
Mike HancockPortsmouth Southwhilst LDem (front bench)aye
Nick HarveyNorth DevonLDem (front bench)aye
David HeathSomerton and FromeLDem (front bench)aye
John HemmingBirmingham, YardleyLDem (front bench)aye
Martin HorwoodCheltenhamLDemaye
Simon HughesBermondsey and Old SouthwarkLDem (front bench)aye
Christopher HuhneEastleighLDemaye
Mark HunterCheadleLDem (front bench)tellaye
Julian HuppertCambridgeLDem (front bench)aye
Charles KennedyRoss, Skye and LochaberLDem (front bench)aye
Norman LambNorth NorfolkLDem (front bench)aye
David LawsYeovilLDemaye
John LeechManchester, WithingtonLDem (front bench)aye
Stephen LloydEastbourneLDem (front bench)aye
Michael MooreBerwickshire, Roxburgh and SelkirkLDem (front bench)aye
Greg MulhollandLeeds North WestLDem (front bench)aye
Tessa MuntWellsLDem (front bench)aye
Alan ReidArgyll and ButeLDem (front bench)aye
Dan RogersonNorth CornwallLDem (front bench)aye
Bob RussellColchesterLDem (front bench)aye
Adrian SandersTorbayLDem (front bench)aye
Andrew StunellHazel GroveLDem (front bench)aye
Ian SwalesRedcarLDem (front bench)aye
Jo SwinsonEast DunbartonshireLDemaye
Sarah TeatherBrent CentralLDem (front bench)aye
John ThursoCaithness, Sutherland and Easter RossLDem (front bench)aye
David WardBradford EastLDem (front bench)aye
Steve WebbThornbury and YateLDem (front bench)aye
Mark WilliamsCeredigionLDem (front bench)aye
Roger WilliamsBrecon and RadnorshireLDem (front bench)aye
Stephen WilliamsBristol WestLDem (front bench)aye
Jennifer WillottCardiff CentralLDemaye
Simon WrightNorwich SouthLDem (front bench)aye
Malcolm BruceGordonLDem (front bench)no
Robert SmithWest Aberdeenshire and KincardineLDem (front bench)no
Jonathan EdwardsCarmarthen East and DinefwrPC (front bench)no
Elfyn LlwydDwyfor MeirionnyddPC (front bench)no
Hywel WilliamsArfonPC (front bench)tellno
Stewart HosieDundee EastSNP (front bench)no
Angus MacNeilNa h-Eileanan an IarSNP (front bench)no
Angus RobertsonMoraySNP (front bench)no
Michael WeirAngusSNP (front bench)no
Eilidh WhitefordBanff and BuchanSNP (front bench)no
Pete WishartPerth and North PerthshireSNP (front bench)tellno

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