Finance Bill — New Clause 6 — Extending VAT to Static Holiday Caravans — 18 Apr 2012 at 20:03
The majority of MPs voted in favour of extending VAT to static holiday caravans.
MPs voted to reject the following new clause, which would have been inserted into the Finance Bill:
- No new Order shall be made under section 30(4) or 31(2) of the Value Added Tax Act 1994 which amends the Act to apply to holiday caravans that are currently zero rated.’.
This clause was an attempt to prevent one of measures announced as part of the budget coming into effect. The 2012 Budget document included a statement saying:
- VAT will be extended to close loopholes, including by applying it to...
- static holiday caravans (to bring in line with mobile caravans)
The Government's consultation prior to the budget gave further details:
- This measure taxes the sale of holiday caravans (mainly static holiday caravans), ensuring that the sale of all holiday caravans is standard-rated, while preserving the zero rate for residential caravans.
- Currently, the sale of a caravan that can legally be towed on UK roads by a typical family car is standard-rated (caravans 7m or less in length and less than 2.55m wide). The sale of larger caravans is zero-rated, even though many are used for holiday purposes.
-  Parliament's webpage on the Finance Bill 2012 (Now the Finance Act 2012)
-  Budget 2012 - The Budget Document
-  Consultation on proposed VAT changes prior to the March 2012 budget
Votes by party, red entries are votes against the majority for that party.
What is Tell? '+1 tell' means that in addition one member of that party was a teller for that division lobby.
What are Boths? An MP can vote both aye and no in the same division. The boths page explains this.
What is Turnout? This is measured against the total membership of the party at the time of the vote.
|Party||Majority (No)||Minority (Aye)||Both||Turnout|
|Con||251 (+1 tell)||17||0||87.9%|
|Lab||0||227 (+2 tell)||0||89.1%|
|LDem||36 (+1 tell)||1||0||66.7%|
|Graham Stuart||Beverley and Holderness||Con (front bench)||aye|
|Andrew Percy||Brigg and Goole||Con (front bench)||aye|
|Craig Whittaker||Calder Valley||Con (front bench)||aye|
|Christopher Chope||Christchurch||Con (front bench)||aye|
|David Davis||Haltemprice and Howden||Con||aye|
|Philip Hollobone||Kettering||Con (front bench)||aye|
|John Whittingdale||Maldon||Con (front bench)||aye|
|Nadine Dorries||Mid Bedfordshire||Con (front bench)||aye|
|Stewart Jackson||Peterborough||Con (front bench)||aye|
|Mark Reckless||Rochester and Strood||Con (front bench)||aye|
|Gordon Henderson||Sittingbourne and Sheppey||Con (front bench)||aye|
|Anne Main||St Albans||Con (front bench)||aye|
|Andrew George||St Ives||LDem (front bench)||aye|
|Mark Pritchard||The Wrekin||Con (front bench)||aye|
|Anne McIntosh||Thirsk and Malton||Con (front bench)||aye|
|Peter Aldous||Waveney||Con (front bench)||aye|