The majority of MPs for changes to the Corporation Tax system aimed at ensuring a fair amount of tax is paid in the UK in relation to the hire of assets used in the oil exploration and exploitation industry which are often owned by companies in jurisdictions with lower corporation tax rates than the UK.
The majority of MPs voted to cap the proportion of the money a UK based contractor middle-man spends hiring assets to hired on to be used in oil related exploration or exploitation activities which can be claimed as a deductible expense against their profits for corporation tax purposes.
Examples of the assets in question include drilling rigs and accommodation vessels.
MPs were considering the Finance Bill[1]. The proposed new clause supported by the majority of MPs in this vote was:
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Schedule (Oil contractors: ring-fence trade etc) contains provision about the corporation tax treatment of oil contractor activities.’
This new clause would have had brought a proposed new schedule into effect. The related new schedule, described as New Schedule 1 (NS1) on the amendment sheet for the day's consideration of the Bill[2] provided for amendments to the Corporation Tax Act 2010.
Speaking in the debate prior to the vote David Gauke MP (South West Hertfordshire, Conservative) explained the purpose of the provisions saying:
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New clause 1 and new schedule 1 make changes to provide a fair amount of taxation for activities carried out on the UK continental shelf in connection with the UK’s oil and gas resources. The Government are committed to maximising the benefits that the North sea can bring to the UK economy while ensuring that all companies benefiting from the UK’s natural resources, either directly or indirectly, pay their fair share of tax.
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The UK is not currently receiving a fair amount of tax from companies that provide drilling rigs and accommodation vessels to the oil and gas industry. Many of those companies own their assets in lower tax jurisdictions overseas. Those assets are then leased to associated entities operating on the UK continental shelf through specialised leasing arrangements know as bareboat charters, giving rise to a large deductible leasing expense in the UK. That results in up to 90% of operating profit made in the UK being moved overseas.
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This measure will cap the amount the UK base contractor can claim as a deductible expense for those leasing payments. It will ensure that companies pay a fair amount of tax for the activities they carry out in connection with the UK’s valuable natural resources.
In the proposed new schedule the cap was described as a "hire cap".
==
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 |
Guto Bebb | Aberconwy | Con (front bench) | aye |
Gerald Howarth | Aldershot | Con | aye |
Richard Shepherd | Aldridge-Brownhills | Con | aye |
Graham Brady | Altrincham and Sale West | Con (front bench) | aye |
Nigel Mills | Amber Valley | Con (front bench) | aye |
Michael Weir | Angus | SNP (front bench) | no |
Alan Reid | Argyll and Bute | LDem (front bench) | aye |
Damian Green | Ashford | Con (front bench) | aye |
David Lidington | Aylesbury | Con (front bench) | aye |
Tony Baldry | Banbury | Con (front bench) | aye |
Eilidh Whiteford | Banff and Buchan | SNP (front bench) | no |
Maria Miller | Basingstoke | Con | aye |
Don Foster | Bath | LDem (front bench) | aye |
Jane Ellison | Battersea | Con (front bench) | aye |
Bob Stewart | Beckenham | Con (front bench) | aye |
Richard Fuller | Bedford | Con (front bench) | aye |
Naomi Long | Belfast East | Alliance (front bench) | aye |
Simon Hughes | Bermondsey and Old Southwark | LDem (front bench) | aye |
Alan Beith | Berwick-upon-Tweed | LDem (front bench) | aye |
Michael Moore | Berwickshire, Roxburgh and Selkirk | LDem | aye |
Graham Stuart | Beverley and Holderness | Con (front bench) | aye |
David Evennett | Bexleyheath and Crayford | Con (front bench) | aye |
John Hemming | Birmingham, Yardley | LDem (front bench) | aye |
Paul Maynard | Blackpool North and Cleveleys | Con | aye |
Nick Gibb | Bognor Regis and Littlehampton | Con | aye |
David Tredinnick | Bosworth | Con (front bench) | aye |
Conor Burns | Bournemouth West | Con (front bench) | aye |
Phillip Lee | Bracknell | Con (front bench) | aye |
David Ward | Bradford East | LDem (front bench) | aye |
Brooks Newmark | Braintree | Con (front bench) | aye |
Sarah Teather | Brent Central | LDem (front bench) | aye |
Mary Macleod | Brentford and Isleworth | Con | aye |
Eric Pickles | Brentwood and Ongar | Con (front bench) | aye |
Ian Liddell-Grainger | Bridgwater and West Somerset | Con (front bench) | aye |
Andrew Percy | Brigg and Goole | Con (front bench) | aye |
Simon Kirby | Brighton, Kemptown | Con | aye |
Caroline Lucas | Brighton, Pavilion | Green (front bench) | aye |
Charlotte Leslie | Bristol North West | Con (front bench) | aye |
Stephen Williams | Bristol West | LDem (front bench) | aye |
Keith Simpson | Broadland | Con | aye |
Bob Neill | Bromley and Chislehurst | Con (front bench) | aye |
Charles Walker | Broxbourne | Con (front bench) | aye |
Anna Soubry | Broxtowe | Con (front bench) | aye |
Gordon Birtwistle | Burnley | LDem | aye |
Andrew Griffiths | Burton | Con | aye |
David Nuttall | Bury North | Con (front bench) | aye |
David Ruffley | Bury St Edmunds | Con (front bench) | aye |
John Thurso | Caithness, Sutherland and Easter Ross | LDem (front bench) | aye |
Craig Whittaker | Calder Valley | Con (front bench) | aye |
Julian Huppert | Cambridge | LDem (front bench) | aye |
Julian Brazier | Canterbury | Con (front bench) | aye |
Jennifer Willott | Cardiff Central | LDem (front bench) | aye |
Jonathan Evans | Cardiff North | Con | aye |
John Stevenson | Carlisle | Con (front bench) | aye |
Jonathan Edwards | Carmarthen East and Dinefwr | PC (front bench) | tellno |
Simon Hart | Carmarthen West and South Pembrokeshire | Con (front bench) | aye |
Tom Brake | Carshalton and Wallington | LDem (front bench) | aye |
Rebecca Harris | Castle Point | Con (front bench) | aye |
Mel Stride | Central Devon | Con | aye |
Mark Williams | Ceredigion | LDem (front bench) | aye |
Stephen Dorrell | Charnwood | Con (front bench) | aye |
Tracey Crouch | Chatham and Aylesford | Con (front bench) | aye |
Greg Hands | Chelsea and Fulham | Con (front bench) | aye |
Martin Horwood | Cheltenham | LDem | aye |
Dame Cheryl Gillan | Chesham and Amersham | Con (front bench) | aye |
Andrew Tyrie | Chichester | Con (front bench) | aye |
Iain Duncan Smith | Chingford and Woodford Green | Con (front bench) | aye |
Duncan Hames | Chippenham | LDem | aye |
Theresa Villiers | Chipping Barnet | Con (front bench) | aye |
Christopher Chope | Christchurch | Con (front bench) | aye |
Mark Field | Cities of London and Westminster | Con (front bench) | aye |
Stephen Mosley | City of Chester | Con (front bench) | aye |
Douglas Carswell | Clacton | Con | aye |
Martin Vickers | Cleethorpes | Con (front bench) | aye |
David Jones | Clwyd West | Con (front bench) | aye |
Bob Russell | Colchester | LDem (front bench) | aye |
Jason McCartney | Colne Valley | Con (front bench) | aye |
Fiona Bruce | Congleton | Con (front bench) | aye |
Henry Smith | Crawley | Con (front bench) | aye |
Gavin Barwell | Croydon Central | Con (front bench) | aye |
Richard Ottaway | Croydon South | Con (front bench) | aye |
Gareth Johnson | Dartford | Con (front bench) | aye |
Chris Heaton-Harris | Daventry | Con (front bench) | aye |
Patrick McLoughlin | Derbyshire Dales | Con (front bench) | aye |
Claire Perry | Devizes | Con (front bench) | tellaye |
Charlie Elphicke | Dover | Con (front bench) | aye |
Chris Kelly | Dudley South | Con (front bench) | aye |
David Mundell | Dumfriesshire, Clydesdale and Tweeddale | Con (front bench) | aye |
Stewart Hosie | Dundee East | SNP (front bench) | no |
Angie Bray | Ealing Central and Acton | Con | aye |
Hugo Swire | East Devon | Con (front bench) | aye |
Jo Swinson | East Dunbartonshire | LDem (front bench) | aye |
Damian Hinds | East Hampshire | Con | aye |
Sam Gyimah | East Surrey | Con (front bench) | tellaye |
Tim Loughton | East Worthing and Shoreham | Con | aye |
Greg Knight | East Yorkshire | Con (front bench) | aye |
Stephen Lloyd | Eastbourne | LDem | aye |
Michael Crockart | Edinburgh West | LDem (front bench) | aye |
Alec Shelbrooke | Elmet and Rothwell | Con (front bench) | aye |
David Burrowes | Enfield, Southgate | Con (front bench) | aye |
Chris Grayling | Epsom and Ewell | Con (front bench) | aye |
Jessica Lee | Erewash | Con | aye |
Dominic Raab | Esher and Walton | Con (front bench) | aye |
Mark Hoban | Fareham | Con | aye |
Jack Lopresti | Filton and Bradley Stoke | Con (front bench) | aye |
Mike Freer | Finchley and Golders Green | Con | aye |
Damian Collins | Folkestone and Hythe | Con (front bench) | aye |
Mark Harper | Forest of Dean | Con (front bench) | aye |
Mark Durkan | Foyle | SDLP (front bench) | aye |
Mark Menzies | Fylde | Con | aye |
Edward Leigh | Gainsborough | Con (front bench) | aye |
Rehman Chishti | Gillingham and Rainham | Con (front bench) | aye |
Richard Graham | Gloucester | Con | aye |
Malcolm Bruce | Gordon | LDem (front bench) | no |
Caroline Dinenage | Gosport | Con (front bench) | aye |
Adam Holloway | Gravesham | Con (front bench) | aye |
Brandon Lewis | Great Yarmouth | Con (front bench) | aye |
Anne Milton | Guildford | Con (front bench) | aye |
James Morris | Halesowen and Rowley Regis | Con | aye |
David Davis | Haltemprice and Howden | Con | aye |
Edward Garnier | Harborough | Con (front bench) | aye |
Robert Halfon | Harlow | Con | aye |
Andrew Jones | Harrogate and Knaresborough | Con (front bench) | aye |
Bob Blackman | Harrow East | Con (front bench) | aye |
Bernard Jenkin | Harwich and North Essex | Con (front bench) | aye |
Amber Rudd | Hastings and Rye | Con (front bench) | aye |
David Willetts | Havant | Con (front bench) | aye |
Andrew Stunell | Hazel Grove | LDem | aye |
Matthew Offord | Hendon | Con (front bench) | aye |
John Howell | Henley | Con | aye |
Jesse Norman | Hereford and South Herefordshire | Con (front bench) | aye |
Mark Prisk | Hertford and Stortford | Con | aye |
Guy Opperman | Hexham | Con | aye |
Andrew Bingham | High Peak | Con (front bench) | aye |
Peter Lilley | Hitchin and Harpenden | Con (front bench) | aye |
Angela Watkinson | Hornchurch and Upminster | Con (front bench) | aye |
Lynne Featherstone | Hornsey and Wood Green | LDem (front bench) | aye |
Mike Weatherley | Hove | Con | aye |
Jonathan Djanogly | Huntingdon | Con | aye |
Lee Scott | Ilford North | Con | aye |
Danny Alexander | Inverness, Nairn, Badenoch and Strathspey | LDem (front bench) | aye |
Ben Gummer | Ipswich | Con | aye |
Andrew Turner | Isle of Wight | Con (front bench) | aye |
Kris Hopkins | Keighley | Con (front bench) | aye |
Jeremy Wright | Kenilworth and Southam | Con (front bench) | aye |
Philip Hollobone | Kettering | Con (front bench) | aye |
Chris Skidmore | Kingswood | Con | aye |
Eric Ollerenshaw | Lancaster and Fleetwood | Con | aye |
Norman Baker | Lewes | LDem (front bench) | aye |
Michael Fabricant | Lichfield | Con | aye |
Karl McCartney | Lincoln | Con (front bench) | aye |
Nicky Morgan | Loughborough | Con (front bench) | aye |
Peter Tapsell | Louth and Horncastle | Con (front bench) | aye |
Philip Dunne | Ludlow | Con (front bench) | aye |
David Rutley | Macclesfield | Con | aye |
Helen Grant | Maidstone and The Weald | Con (front bench) | aye |
John Whittingdale | Maldon | Con (front bench) | aye |
John Leech | Manchester, Withington | LDem | aye |
George Hollingbery | Meon Valley | Con (front bench) | aye |
Caroline Spelman | Meriden | Con (front bench) | aye |
Nadine Dorries | Mid Bedfordshire | Con (front bench) | aye |
Pauline Latham | Mid Derbyshire | Con (front bench) | aye |
Annette Brooke | Mid Dorset and North Poole | LDem (front bench) | aye |
Nicholas Soames | Mid Sussex | Con | aye |
Peter Luff | Mid Worcestershire | Con (front bench) | aye |
Mark Lancaster | Milton Keynes North | Con (front bench) | aye |
Iain Stewart | Milton Keynes South | Con (front bench) | aye |
Paul Beresford | Mole Valley | Con (front bench) | aye |
David Davies | Monmouth | Con (front bench) | aye |
Glyn Davies | Montgomeryshire | Con (front bench) | aye |
Angus Robertson | Moray | SNP (front bench) | no |
David Morris | Morecambe and Lunesdale | Con (front bench) | aye |
Angus MacNeil | Na h-Eileanan an Iar | SNP (front bench) | no |
Julian Lewis | New Forest East | Con (front bench) | aye |
Desmond Swayne | New Forest West | Con (front bench) | aye |
Robert Jenrick | Newark | Con | aye |
Richard Benyon | Newbury | Con | aye |
Anne Marie Morris | Newton Abbot | Con (front bench) | aye |
Ian Paisley Jnr | North Antrim | DUP (front bench) | aye |
Dan Rogerson | North Cornwall | LDem (front bench) | aye |
Nick Harvey | North Devon | LDem (front bench) | aye |
Robert Walter | North Dorset | Con | aye |
Alistair Burt | North East Bedfordshire | Con | aye |
Steve Barclay | North East Cambridgeshire | Con | aye |
Menzies Campbell | North East Fife | LDem (front bench) | aye |
James Arbuthnot | North East Hampshire | Con | aye |
Oliver Heald | North East Hertfordshire | Con (front bench) | aye |
Jacob Rees-Mogg | North East Somerset | Con (front bench) | aye |
Bill Wiggin | North Herefordshire | Con | aye |
Norman Lamb | North Norfolk | LDem (front bench) | aye |
Liam Fox | North Somerset | Con | aye |
Justin Tomlinson | North Swindon | Con (front bench) | aye |
Roger Gale | North Thanet | Con (front bench) | aye |
Dan Byles | North Warwickshire | Con (front bench) | aye |
Shailesh Vara | North West Cambridgeshire | Con (front bench) | aye |
George Young | North West Hampshire | Con (front bench) | aye |
Andrew Bridgen | North West Leicestershire | Con (front bench) | aye |
Henry Bellingham | North West Norfolk | Con (front bench) | aye |
James Gray | North Wiltshire | Con (front bench) | aye |
Michael Ellis | Northampton North | Con (front bench) | aye |
Brian Binley | Northampton South | Con (front bench) | aye |
Simon Wright | Norwich South | LDem (front bench) | aye |
Marcus Jones | Nuneaton | Con (front bench) | aye |
James Brokenshire | Old Bexley and Sidcup | Con (front bench) | aye |
Alistair Carmichael | Orkney and Shetland | LDem (front bench) | aye |
Jo Johnson | Orpington | Con (front bench) | aye |
Nicola Blackwood | Oxford West and Abingdon | Con (front bench) | aye |
Rory Stewart | Penrith and The Border | Con (front bench) | aye |
Pete Wishart | Perth and North Perthshire | SNP (front bench) | tellno |
Oliver Colvile | Plymouth, Sutton and Devonport | Con (front bench) | aye |
Robert Syms | Poole | Con (front bench) | aye |
Penny Mordaunt | Portsmouth North | Con | aye |
Stephen Crabb | Preseli Pembrokeshire | Con (front bench) | aye |
Stuart Andrew | Pudsey | Con | aye |
Justine Greening | Putney | Con (front bench) | aye |
Rob Wilson | Reading East | Con | aye |
Alok Sharma | Reading West | Con | aye |
Ian Swales | Redcar | LDem | aye |
Karen Lumley | Redditch | Con (front bench) | aye |
Crispin Blunt | Reigate | Con | aye |
Nigel Evans | Ribble Valley | Con (front bench) | aye |
William Hague | Richmond (Yorks) | Con (front bench) | aye |
Zac Goldsmith | Richmond Park | Con (front bench) | aye |
Mark Reckless | Rochester and Strood | Con (front bench) | aye |
James Duddridge | Rochford and Southend East | Con (front bench) | aye |
Andrew Rosindell | Romford | Con (front bench) | aye |
Caroline Nokes | Romsey and Southampton North | Con (front bench) | aye |
Charles Kennedy | Ross, Skye and Lochaber | LDem (front bench) | aye |
Jake Berry | Rossendale and Darwen | Con | aye |
Philip Hammond | Runnymede and Weybridge | Con (front bench) | aye |
Alan Duncan | Rutland and Melton | Con (front bench) | aye |
Alan Haselhurst | Saffron Walden | Con (front bench) | aye |
John Glen | Salisbury | Con | aye |
Robert Goodwill | Scarborough and Whitby | Con (front bench) | aye |
Nigel Adams | Selby and Ainsty | Con | aye |
Michael Fallon | Sevenoaks | Con (front bench) | aye |
Mark Spencer | Sherwood | Con (front bench) | aye |
Philip Davies | Shipley | Con (front bench) | aye |
Daniel Kawczynski | Shrewsbury and Atcham | Con | aye |
Gordon Henderson | Sittingbourne and Sheppey | Con (front bench) | aye |
Julian Smith | Skipton and Ripon | Con | aye |
Stephen Phillips | Sleaford and North Hykeham | Con (front bench) | aye |
David Heath | Somerton and Frome | LDem (front bench) | aye |
William McCrea | South Antrim | DUP (front bench) | aye |
Stephen Metcalfe | South Basildon and East Thurrock | Con (front bench) | aye |
Andrew Lansley | South Cambridgeshire | Con (front bench) | aye |
Richard Drax | South Dorset | Con (front bench) | aye |
Sheryll Murray | South East Cornwall | Con (front bench) | aye |
Andrew Robathan | South Leicestershire | Con (front bench) | aye |
Richard Bacon | South Norfolk | Con (front bench) | aye |
Andrea Leadsom | South Northamptonshire | Con (front bench) | aye |
Tim Yeo | South Suffolk | Con (front bench) | aye |
Robert Buckland | South Swindon | Con (front bench) | aye |
Andrew Selous | South West Bedfordshire | Con (front bench) | aye |
David Gauke | South West Hertfordshire | Con (front bench) | aye |
Jeremy Hunt | South West Surrey | Con (front bench) | aye |
Andrew Murrison | South West Wiltshire | Con (front bench) | aye |
John Pugh | Southport | LDem (front bench) | aye |
Kwasi Kwarteng | Spelthorne | Con (front bench) | aye |
Anne Main | St Albans | Con (front bench) | aye |
Andrew George | St Ives | LDem (front bench) | aye |
Jeremy Lefroy | Stafford | Con (front bench) | aye |
Karen Bradley | Staffordshire Moorlands | Con (front bench) | aye |
Stephen McPartland | Stevenage | Con | aye |
James Wharton | Stockton South | Con | aye |
Bill Cash | Stone | Con (front bench) | aye |
Margot James | Stourbridge | Con | aye |
Nadhim Zahawi | Stratford-on-Avon | Con (front bench) | aye |
Neil Carmichael | Stroud | Con (front bench) | aye |
Therese Coffey | Suffolk Coastal | Con | aye |
Paul Burstow | Sutton and Cheam | LDem | aye |
Andrew Mitchell | Sutton Coldfield | Con | aye |
Christopher Pincher | Tamworth | Con (front bench) | aye |
Jeremy Browne | Taunton Deane | LDem (front bench) | aye |
Laurence Robertson | Tewkesbury | Con (front bench) | aye |
Mark Pritchard | The Wrekin | Con (front bench) | aye |
Anne McIntosh | Thirsk and Malton | Con (front bench) | aye |
Steve Webb | Thornbury and Yate | LDem (front bench) | aye |
Jackie Doyle-Price | Thurrock | Con (front bench) | aye |
Neil Parish | Tiverton and Honiton | Con (front bench) | aye |
John Stanley | Tonbridge and Malling | Con (front bench) | aye |
Adrian Sanders | Torbay | LDem (front bench) | aye |
Geoffrey Cox | Torridge and West Devon | Con (front bench) | aye |
Sarah Newton | Truro and Falmouth | Con (front bench) | aye |
John Randall | Uxbridge and South Ruislip | Con (front bench) | aye |
Alun Cairns | Vale of Glamorgan | Con | aye |
David Mowat | Warrington South | Con | aye |
Chris White | Warwick and Leamington | Con (front bench) | aye |
Richard Harrington | Watford | Con | aye |
Peter Aldous | Waveney | Con (front bench) | aye |
Charles Hendry | Wealden | Con | aye |
Graham Evans | Weaver Vale | Con (front bench) | aye |
Tessa Munt | Wells | LDem (front bench) | aye |
Grant Shapps | Welwyn Hatfield | Con (front bench) | aye |
Robert Smith | West Aberdeenshire and Kincardine | LDem (front bench) | no |
Oliver Letwin | West Dorset | Con (front bench) | aye |
Matthew Hancock | West Suffolk | Con (front bench) | aye |
Harriett Baldwin | West Worcestershire | Con (front bench) | aye |
Tim Farron | Westmorland and Lonsdale | LDem (front bench) | aye |
John Penrose | Weston-Super-Mare | Con (front bench) | aye |
Stephen Hammond | Wimbledon | Con (front bench) | aye |
Steve Brine | Winchester | Con (front bench) | aye |
Adam Afriyie | Windsor | Con (front bench) | aye |
Priti Patel | Witham | Con (front bench) | aye |
John Redwood | Wokingham | Con | aye |
Paul Uppal | Wolverhampton South West | Con | aye |
Robin Walker | Worcester | Con (front bench) | aye |
Peter Bottomley | Worthing West | Con (front bench) | aye |
Steven Baker | Wycombe | Con (front bench) | aye |
Mark Garnier | Wyre Forest | Con (front bench) | aye |
David Laws | Yeovil | LDem (front bench) | aye |
Julian Sturdy | York Outer | Con | aye |