Finance Bill — Non-tax payers — 5 Jul 1999

Not amended in the Committee, and as amended in the Standing Committee, considered.

(c) expenditure on the provision of a goods vehicle for the purposes of a trade which consists primarily of the conveyance of goods; or

(d) unauthorised expenditure on the provision of machinery or plant for use primarily in--

(i) agriculture, fishing or fish farming, or

(ii) any relevant activity carried out in relation to agricultural produce, fish or any fish product for the purpose of bringing it to market."

(2) After subsection (3CC) of that section there shall be inserted--

"(3CD) For the purposes of subsection (3CC) above--

(a) expenditure is unauthorised expenditure unless it is authorised, for the purposes of subsection (3CA) above, by the Department of Agriculture for Northern Ireland; and

(b) 'relevant activity' means transportation, storage, preparation, processing or packaging.

(3CE) An authorisation given, for the purpose of subsection (3CA) above, by the Department of Agriculture for Northern Ireland--

(a) may be given either specially (that is to say, so as to apply only to a specified item of expenditure or a specified person) or generally (that is to say, so as not only so to apply);

(b) may, if given generally, be modified by that Department; and

(c) may in any case be absolute or conditional."

(3) In subsection (10) of that section, after "section" there shall be inserted--

"'agriculture' and 'agricultural produce' have the same meanings as in section 6 of the European Communities Act 1972;

'fish' includes shellfish;

'fish farming' means the intensive rearing, on a commercial basis, of fish intended for human consumption;

'fishing' means a trade, or part of a trade, which consists of the catching or taking of fish;

'goods vehicle' has the same meaning as in the Road Traffic (Northern Ireland) Order 1995;".

(4) In section 22B of the 1990 Act (withdrawal of first-year allowance on change of use)--

(a) in subsection (2)(a), for "the period of two years beginning with the date of the incurring of that expenditure" there shall be substituted "the relevant period"; and

(b) after subsection (2) there shall be inserted--

Brought up, and read the First time.

I beg to move, That the clause be read a Second time.

In last year's Finance Act, we introduced a measure to give 100 per cent. first-year capital allowances for small and medium-sized businesses investing between 12 May 1998 and 11 May 2002 in machinery or plant for use in Northern Ireland. The legislation does not come into effect until a day to be appointed by the Treasury. This was necessary to allow time to make sure that the measure would not be anti-competitive.

It is now apparent that some modifications are needed to the scope of the measure to bring it into line with competition law. New clause 7 will make the necessary changes. Once made, we expect to receive confirmation from the European Commission that the measure is not anti-competitive. This will allow us to appoint the day and to bring the legislation into effect. Once that is done, the 100 per cent. first-year allowances may be claimed on any expenditure in the qualifying period.

It may be helpful, and for the convenience of the House, if I outline briefly the areas of change. On transport, the 100 per cent. first-year allowances were never intended to apply to expenditure on machinery and plant for leasing or letting, hire cars, long-life assets, sea-going ships, railway assets or aircraft. New clause 7 will expand the exclusion to cover transport assets, such as lorries or containers used in the freight haulage

5 Jul 1999 : Column 686

business. It will not affect the entitlement to allowances on transport assets in other types of business, such as delivery vans of retail businesses, mobile shops or tourist buses.

Question put and agreed to.

Clause read a Second time, and added to the Bill.

(a) an asset which is not a mobile asset is a qualifying asset for the purposes of the Oil Taxation Act 1983 in relation to a person ("the taxpayer") who is a participator in an oil field ("the field");

(b) tariff receipts or disposal receipts of the taxpayer which are referable to the asset are attributable to the field for a chargeable period ("the earlier period");

(c) receipts of the taxpayer which are referable to the asset for a subsequent chargeable period ("the later period") would not, apart from this section, be tariff receipts or disposal receipts attributable to the field for that period as a result of--

(i) the taxpayer's ceasing to be a participator in the field; or

(ii) his becoming a participator in another oil field; and

(d) not more than two chargeable periods intervene between the earlier period and the later period.

(2) The Oil Taxation Acts shall have effect, in relation to the later period and any subsequent chargeable period, as if--

(a) receipts of the taxpayer which are referable to the asset for the period concerned were tariff receipts or disposal receipts attributable to the field for that period; and

(b) in a case falling within subsection (1)(c)(i) above, the taxpayer continued to be a participator in the field.

(3) Subsection (4) below applies where--

(a) an asset which is not a mobile asset is a qualifying asset for the purposes of the Oil Taxation Act 1983 in relation to a person ("the taxpayer") who is a participator in an oil field ("the field");

(b) tariff receipts or disposal receipts of the taxpayer which are referable to the asset are attributable to the field for a chargeable period ("the earlier period");

(c) in a subsequent chargeable period ("the later period") the taxpayer disposes of--

(i) the asset; or

(ii) an interest in the asset,

to another person ("the transferee") in circumstances such that section 7 of the Oil Taxation Act 1983 does not apply to the disposal; and

(d) not more than two chargeable periods intervene between the earlier period and the later period.

(4) The Oil Taxation Acts shall have effect, in relation to the later period and any subsequent chargeable period, as if--

(a) receipts of the transferee which are referable to the asset for the period concerned were tariff receipts or disposal receipts attributable to the field for that period; and

(b) the transferee were a participator in the field.

(5) Subject to subsection (6) below, any reference in this section to receipts of any person which are referable to the asset for a period is a reference to any sums which--

(a) are received or receivable by that person in that period in respect of the use of the asset, or the provision of services or other business facilities of whatever kind in connection with its use; or

(b) are received or receivable by that person in respect of the disposal in that period of the asset, or an interest in the asset.

(6) In a case falling within subsection (3)(c)(ii) above--

(a) any sums which are received or receivable by the transferee otherwise than by virtue of his acquisition of the interest shall not be regarded for the purposes of subsection (4) above as receipts of his which are referable to the asset for any period; and

(b) for the purposes of paragraph (a) above, such apportionments shall be made as may be just and reasonable.

(7) This section shall be construed as one with Part I of the Oil Taxation Act 1975; and in this section "the Oil Taxation Acts" means--

(a) the enactments relating to petroleum revenue tax (including this section);

(b) Chapter V of Part XII of the Taxes Act 1988 (petroleum extraction activities); and

(c) sections 62 to 65 of the Finance Act 1991 (oil industry).

(8) Nothing in this section shall be taken to affect the meaning of "participator" in paragraph 4 of Schedule 2 to the principal Act.

(9) Subject to subsection (11) below, subsection (1) above applies where--

(a) the disposal by virtue of which the taxpayer ceased to be a participator in the field; or

(b) the acquisition by virtue of which he became a participator in the other oil field,

was made on or after 1st July 1999.

(10) Subject to subsection (11) below, subsection (3) above applies where the asset, or the interest in the asset, was disposed of on or after that date.

(11) Neither subsection (1) nor subsection (3) above applies where the disposal or acquisition concerned was made pursuant to an agreement which was made before 1st July 1999 and either--

(a) the agreement was not conditional; or

(b) the agreement was conditional and the condition was satisfied before that date.'.-- [Mrs. Roche.]

Brought up, and read the First time.

I beg to move, That the clause be read a Second time.

Mr. Deputy Speaker (Mr. Michael Lord):

With this, it will be convenient to discuss the following: Government new clause 16-- Petroleum revenue tax: instalments.

Question put and agreed to.

Clause read a Second time, and added to the Bill.

(a) in sub-paragraph (1), at the beginning there shall be inserted "Subject to sub-paragraph (1A) below," and after "month" there shall be inserted "(the relevant month)"; and

(b) after that sub-paragraph there shall be inserted the following sub-paragraph--

"(1A) Sub-paragraph (1) above does not apply if the relevant month is a month in which any consideration (whether in the nature of income or capital) is received or receivable by the participator in respect of any such matter as is mentioned in paragraph (a) or (b) of section 6(2) of the Oil Taxation Act 1983 (chargeable tariff receipts)."

(2) Subsection (1) above applies for the purpose of determining whether instalments are payable in respect of chargeable periods ending on or after 31st December 1999.'.-- [Mrs. Roche.]

Brought up, read the First and Second time, and added to the Bill.

(2) This section has effect in relation to--

(a) a disposal of a licence or an interest in a licence which occurs on or after 1st July 1999;

(b) an acquisition of a licence or an interest in a licence which occurs on or after 1st July 1999.'.-- [Mrs. Roche.]

Brought up, read the First and Second time, and added to the Bill.

(a) the General Account of the Commissioners of Customs and Excise, or

(b) the General Account of the Commissioners of Inland Revenue,

that sum may be lent to the National Loans Fund on that day.

(2) Subsection (1) above does not apply to any sum to the extent that it is required to be paid, on the day in question, in accordance with section 10 of the Exchequer and Audit Departments Act 1866.

(3) A loan made by virtue of subsection (1) above shall be repaid before the close of business on the day after the loan is made or, where that day is not a business day, before the close of business on the next business day.

(4) Subject to subsection (3) above, a loan made by virtue of subsection (1) above shall be made in such circumstances, and on such terms and conditions, as the Treasury may from time to time direct.

(5) In this section "business day" means any day other than--

(a) a Saturday or Sunday;

(b) Good Friday or Christmas Day;

(c) a day which, in England and Wales, is a bank holiday under the Banking and Financial Dealings Act 1971;

(d) a day specified in an order under section 2(1) of that Act (days on which financial dealings are suspended) and declared by that order to be a non-business day for the purposes of this paragraph; or

(e) a day appointed by Royal proclamation as a public fast or thanksgiving day.'.-- [Ms Hewitt.]

Brought up, and read the First time.

I beg to move, That the clause be read a Second time.

New clause 8 allows any cash balances held at the close of business in the bank accounts of the two Revenue departments at the Bank of England to be lent overnight to the National Loans Fund, which will repay what it borrows by close of business on the following business day. That will help the Debt Management Office to manage the Government's cash requirements efficiently when it takes on that role. The DMO will be able to rely on these Revenue department balances being available to help to balance the daily cash flows into and out of the National Loans Fund. That will decrease uncertainty for the DMO, and will, most importantly, prevent it from having to pay to raise cash in the market when there is already cash available within Government.

At the same time, the money will still be available during the business day to cover the possibility that tax repayments due exceed tax receipts on that day. The change will benefit Government, but will not have any effect on the Revenue departments' dealings with taxpayers. New clause 8 is a sensible piece of housekeeping by the Government, and I commend it to the House.

8.15 pm

Question put and agreed to .

Clause read a Second time, and added to the Bill .

(a) a disposal which, on the occasion on which the beneficiary becomes absolutely entitled as against the trustee to that property, is deemed under subsection (1) above to have taken place; or

(b) any other disposal taking place before that occasion but in the same year of assessment.

(2B) For the purposes of subsection (2)(b)(ii) above an asset ('the relevant asset') derives from another if, in a case where--

(a) assets have merged,

(b) an asset has divided or otherwise changed its nature, or

(c) different rights or interests in or over any asset have been created or extinguished at different times,

the value of the relevant asset is wholly or partly derived (through one or more successive events falling within paragraphs (a) to (c) above but not otherwise) from the other asset.

(2C) The rules set out in subsection (2D) below shall apply (notwithstanding any other rules contained in this Act or in section 113(2) of the Finance Act 1995 (order of deduction))--

(a) for determining for the purposes of this section whether an allowable loss accruing to the trustee, or treated as accruing to the beneficiary, can be deducted from particular chargeable gains for any year of assessment; and

(b) for the making of deductions of allowable losses from chargeable gains in cases where it has been determined that such an allowable loss can be deducted from particular chargeable gains.

(2D) Those rules are as follows--

(a) allowable losses accruing to the trustee on a deemed disposal under subsection (1) above shall be deducted before any deduction is made in respect of any other allowable losses accruing to the trustee in that year;

(b) allowable losses treated as accruing to the beneficiary under this section, so far as they cannot be deducted in a year of assessment as mentioned in subsection (2)(b) above, may be carried forward from year to year until they can be so deducted; and

(c) allowable losses treated as accruing to the beneficiary for any year of assessment under this section, and allowable losses carried forward to any year of assessment under paragraph (b) above--

(i) shall be deducted before any deduction is made in respect of any allowable losses accruing to the beneficiary in that year otherwise than by virtue of this section; and

(ii) in the case of losses carried forward to any year, shall be deductible as if they were losses actually accruing in that year."

(2) This section applies in relation to any occasion on or after 16th June 1999 on which a person becomes absolutely entitled to settled property as against the trustee.'.-- [Dawn Primarolo.]

Brought up, and read the First time.

I beg to move, That the clause be read a Second time.

The new clause is intended to prevent avoidance of capital gains tax through the purchase of losses realised in trusts. We are introducing it now because it is only in the past six weeks or so that the Inland Revenue has gathered evidence of significant exploitation. When we announced the measure on 16 June, our assessment of the potential loss of revenue, if the schemes of which we had evidence were to succeed, was about £500 million. Since then, further schemes have come to light, and the estimate has now risen to £750 million. That is exploitation on a grand scale, and it is entirely unacceptable. We have made it clear that we shall take prompt action to stamp out

5 Jul 1999 : Column 719

avoidance of this kind. That is why we are taking action now, and why we shall continue to take such action whenever the need arises.

Question put and agreed to.

Clause read a Second time, and added to the Bill.

Brought up, and read the First time.

I beg to move, That the clause be read a Second time.

Mr. Deputy Speaker:

With this, it will be convenient to discuss Government amendment No. 25.

Question put and agreed to .

Clause read a Second time, and added to the Bill .

(4A) For the purposes of subsection (4) above a relevant journey is any journey beginning in the United Kingdom and having an immediate destination outside the member States.

(4B) In relation to goods treated as stores by virtue of subsection (4) above, any reference in the customs and excise Acts to the consumption of stores shall be construed as referring to the sale of the goods as mentioned in paragraph (a) of that subsection."

(2) This section shall be deemed to have come into force on 1st July 1999 but shall not have effect in relation to any shipment of goods before that date.'.-- [Dawn Primarolo.]

Brought up, and read the First time.

I beg to move, That the clause be read a Second time.

As hon. Members will know, until last week, passengers on ferries, hovercraft and aircraft travelling within the European Union were able to buy duty-free goods, either on board or at duty-free shops at ports and airports. Within the EU, duty free came to an end on 30 June. All merchandise sold for take away must now be sold duty and tax paid. The new clause makes the necessary changes to the Customs and Excise Management Act 1979, bringing the Act's provisions into line with a decision taken unanimously, in 1991, by the previous Government and all other member states.

Several statutory instruments preceded the new clause to give effect in UK legislation to the abolition of duty free. From 1 July, goods sold to the travelling public for them to take away at the end of journeys within the EU are subject to VAT at the rate applicable in the member state of departure. Excise goods, such as tobacco and alcohol products, are chargeable with duty at the rate of the member state of departure or of the country of destination--depending on where they are sold.

The vast majority of journeys within the EU can benefit from the simplified procedures introduced by the Government, and from the concessions that we managed to extract from the Commission. In the few areas where the simplified arrangements cannot operate, discussions have been held with service providers to ensure the smooth introduction of the successor regime.

The new regime is working smoothly, but the Government will keep the implementation of the scheme under review to ensure that--should further amendment be required--we can assist the trade and the travelling public. That includes the possibility of returning to the Commission to press for any changes that may become necessary.

I commend the new clause to the House.

Mr. Letwin:

I have already declared one potential interest in that a pet-food shop might be a client of my bank; I now declare another in case some airline or shipping company is also a client.

Question put and agreed to.

Clause read a Second time, and added to the Bill.

(i) was printed by or under the supervision of the photographer;

(ii) is signed by him; and

(iii) either is the only print made from the exposure in question or is comprised in a limited edition;

(6A) The following do not fall within subsection (5) above by virtue of subsection (6)(a) above, that is to say--

(a) any technical drawing, map or plan;

(b) any picture comprised in a manufactured article that has been hand-decorated; or

(c) anything in the nature of scenery, including a backcloth.

(6B) An item comprised in a limited edition shall be taken to be so comprised for the purposes of subsection (6)(d) to (h) above only if--

(a) in the case of sculpture casts--

(i) the edition is limited so that the number produced from the same mould does not exceed eight; or

(ii) the edition comprises a limited edition of nine or more casts made before 1st January 1989 which the Commissioners have directed should be treated, in the exceptional circumstances of the case, as a limited edition for the purposes of subsection (6)(d) above;

(b) in the case of tapestries and hangings, the edition is limited so that the number produced from the same design does not exceed eight;

(c) in the case of enamels on copper--

(i) the edition is limited so that the number produced from the same design does not exceed eight; and

(ii) each of the enamels in the edition is numbered and is signed as mentioned in subsection (6)(g)(ii) above;

(d) in the case of photographs--

(i) the edition is limited so that the number produced from the same exposure does not exceed thirty; and

(ii) each of the prints in the edition is numbered and is signed as mentioned in subsection (6)(h)(ii) above.

(6C) For the purposes of this section a collector's piece is of philatelic interest if--

(a) it is a postage or revenue stamp, a postmark, a first-day cover or an item of pre-stamped stationery; and

(b) it is franked or (if unfranked) it is not legal tender and is not intended for use as such.

(6D) Subsection (4) above does not apply in the case of any goods imported from outside the member States if--

(a) the whole of the VAT chargeable on their importation falls to be relieved by virtue of an order under section 37(1); or

(b) they were exported from the United Kingdom during the period of twelve months ending with the date of their importation."

(3) This section has effect in relation to goods imported at any time on or after the day on which this Act is passed.'.-- [Dawn Primarolo.]

Brought up, and read the First time.

I beg to move, That the clause be read a Second time.

The new clause enables the United Kingdom to fulfil its legal obligations under the seventh VAT directive, as incorporated in the EC sixth VAT directive. That directive requires member states to apply a minimum rate of VAT

5 Jul 1999 : Column 739

of at least 5 per cent. to a wide range of imported works of art, antiques and collectors' pieces. The new clause implements the undertaking given by the previous Government to increase our rate to the minimum level.

Question put and agreed to.

Clause read a Second time, and added to the Bill.

Brought up, and read the First time.

I beg to move, That the clause be read a Second time.

5 Jul 1999 : Column 746

Question put and agreed to.

Clause read a Second time, and added to the Bill.

Brought up, and read the First time.

Question put, That the clause be read a Second time:--

The House divided: Ayes 149, Noes 316.

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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
Sir David AmessSouthend WestCon (front bench)aye
Michael AncramDevizesCon (front bench)aye
James ArbuthnotNorth East HampshireCon (front bench)aye
Peter AtkinsonHexhamConaye
John BercowBuckinghamCon (front bench)aye
Paul BeresfordMole ValleyCon (front bench)aye
Crispin BluntReigateCon (front bench)aye
Tim BoswellDaventryCon (front bench)aye
Peter BottomleyWorthing WestCon (front bench)aye
Mrs Virginia BottomleySouth West SurreyConaye
Julian BrazierCanterburyCon (front bench)aye
Mr Peter BrookeCities of London and WestminsterCon (front bench)aye
Angela BrowningTiverton and HonitonCon (front bench)aye
Mr Ian BruceSouth DorsetConaye
Simon BurnsWest ChelmsfordCon (front bench)aye
Sir Sydney ChapmanChipping BarnetConaye
Christopher ChopeChristchurchCon (front bench)aye
James ClappisonHertsmereCon (front bench)aye
Kenneth ClarkeRushcliffeConaye
Geoffrey Clifton-BrownCotswoldCon (front bench)aye
Mr Tim CollinsWestmorland and LonsdaleConaye
Mr Michael ColvinRomseyConaye
Mr James CranBeverley and HoldernessConaye
Quentin DaviesGrantham and StamfordConaye
David DavisHaltemprice and HowdenCon (front bench)aye
Mr Stephen DayCheadleConaye
Stephen DorrellCharnwoodConaye
Alan DuncanRutland and MeltonCon (front bench)aye
Iain Duncan SmithChingford and Woodford GreenCon (front bench)aye
Nigel EvansRibble ValleyConaye
Mr David FaberWestburyConaye
Michael FabricantLichfieldCon (front bench)aye
Michael FallonSevenoaksCon (front bench)aye
Mr Howard FlightArundel and South DownsCon (front bench)aye
Mr Norman FowlerSutton ColdfieldConaye
Liam FoxWoodspringCon (front bench)aye
Christopher FraserMid Dorset and North PooleConaye
Roger GaleNorth ThanetCon (front bench)aye
Edward GarnierHarboroughCon (front bench)aye
Nick GibbBognor Regis and LittlehamptonCon (front bench)aye
Mr Christopher GillLudlowConaye
Dame Cheryl GillanChesham and AmershamCon (front bench)aye
Mrs Teresa GormanBillericayConaye
James GrayNorth WiltshireCon (front bench)aye
Damian GreenAshfordCon (front bench)aye
Dominic GrieveBeaconsfieldCon (front bench)aye
John GummerSuffolk CoastalConaye
Sir Archie HamiltonEpsom and EwellCon (front bench)aye
Philip HammondRunnymede and WeybridgeCon (front bench)aye
Oliver HealdNorth East HertfordshireCon (front bench)tellaye
David Heathcoat-AmoryWellsConaye
Douglas HoggSleaford and North HykehamConaye
John HoramOrpingtonConaye
Michael HowardFolkestone and HytheConaye
Michael JackFyldeConaye
Robert JacksonWantageConaye
Bernard JenkinNorth EssexCon (front bench)aye
Robert KeySalisburyConaye
Mr Tom KingBridgwaterCon (front bench)aye
Julie KirkbrideBromsgroveConaye
Eleanor LaingEpping ForestCon (front bench)aye
Jacqui LaitBeckenhamContellaye
Andrew LansleySouth CambridgeshireCon (front bench)aye
Edward LeighGainsboroughCon (front bench)aye
Oliver LetwinWest DorsetCon (front bench)aye
Julian LewisNew Forest EastCon (front bench)aye
David LidingtonAylesburyCon (front bench)aye
Peter LilleyHitchin and HarpendenConaye
Sir Peter LloydFarehamConaye
Tim LoughtonEast Worthing and ShorehamCon (front bench)aye
Peter LuffMid WorcestershireCon (front bench)aye
Mr John MacGregorSouth NorfolkConaye
Andrew MacKayBracknellConaye
David MacleanPenrith and The BorderConaye
Mr David MadelSouth West BedfordshireConaye
Humfrey MalinsWokingConaye
John MaplesStratford-on-AvonCon (front bench)aye
Michael MatesEast HampshireConaye
Francis MaudeHorshamCon (front bench)aye
Dr Brian MawhinneyNorth West CambridgeshireConaye
Patrick McLoughlinWest DerbyshireCon (front bench)aye
Malcolm MossNorth East CambridgeshireConaye
Mr Patrick NichollsTeignbridgeConaye
Richard OttawayCroydon SouthCon (front bench)aye
Mr Richard PageSouth West HertfordshireConaye
James PaiceSouth East CambridgeshireCon (front bench)aye
Eric PicklesBrentwood and OngarCon (front bench)aye
Mr David PriorNorth NorfolkCon (front bench)aye
John RandallUxbridgeCon (front bench)aye
John RedwoodWokinghamCon (front bench)aye
Andrew RobathanBlabyCon (front bench)aye
Laurence RobertsonTewkesburyCon (front bench)aye
Mrs Marion RoeBroxbourneConaye
David RuffleyBury St EdmundsCon (front bench)aye
Mr Jonathan SayeedMid BedfordshireConaye
Mrs Gillian ShephardSouth West NorfolkConaye
Richard ShepherdAldridge-BrownhillsCon (front bench)aye
Keith SimpsonMid NorfolkCon (front bench)aye
Nicholas SoamesMid SussexCon (front bench)aye
Caroline SpelmanMeridenCon (front bench)aye
Michael SpicerWest WorcestershireCon (front bench)aye
Richard SpringWest SuffolkConaye
Mr Nick St AubynGuildfordConaye
John StanleyTonbridge and MallingCon (front bench)aye
Anthony SteenTotnesConaye
Gary StreeterSouth West DevonCon (front bench)aye
Desmond SwayneNew Forest WestCon (front bench)aye
Robert SymsPooleCon (front bench)aye
Peter TapsellLouth and HorncastleConaye
Ian TaylorEsher and WaltonConaye
Mr John TaylorSolihullConaye
Mr Teddy TaylorRochford and Southend EastConaye
Mr John TownendEast YorkshireConaye
David TredinnickBosworthCon (front bench)aye
Mr Michael TrendWindsorConaye
Andrew TyrieChichesterCon (front bench)aye
Peter ViggersGosportConaye
Charles WardleBexhill and Battlewhilst Conaye
Nigel WatersonEastbourneConaye
Mr Bowen WellsHertford and StortfordConaye
Sir Ray WhitneyWycombeConaye
John WhittingdaleMaldon and East ChelmsfordConaye
Mr John WilkinsonRuislip - NorthwoodConaye
David WillettsHavantCon (front bench)aye
David WilshireSpelthorneConaye
Ann WintertonCongletonConaye
Nicholas WintertonMacclesfieldConaye
Shaun WoodwardWitneywhilst Con (front bench)aye
George YoungNorth West HampshireCon (front bench)aye
Diane AbbottHackney North and Stoke NewingtonLab (minister)no
Mrs Irene AdamsPaisley NorthLab (minister)no
Nick AingerCarmarthen West and South PembrokeshireLabno
Bob AinsworthCoventry North EastLab (minister)no
Douglas AlexanderPaisley SouthLabno
Graham AllenNottingham NorthLab (minister)no
Janet AndersonRossendale and DarwenLab (minister)no
Hilary ArmstrongNorth West DurhamLab (minister)no
Ms Candy AthertonFalmouth and CamborneLabno
Charlotte AtkinsStaffordshire MoorlandsLabno
John AustinErith and ThamesmeadLabno
Mr Tony BanksWest HamLab (minister)no
Kevin BarronRother ValleyLab (minister)no
John BattleLeeds WestLab (minister)no
Hugh BayleyCity of YorkLab (minister)no
Mr Nigel BeardBexleyheath and CrayfordLabno
Margaret BeckettDerby SouthLab (minister)no
Stuart BellMiddlesbroughLab (minister)no
Hilary BennLeeds CentralLabno
Mr Tony BennChesterfieldLabno
Mr Andrew BennettDenton and ReddishLabno
Joe BentonBootleLab (minister)no
Mr Gerry BerminghamSt Helens SouthLabno
Roger BerryKingswoodLabno
Mr Harold BestLeeds North WestLabno
Clive BettsSheffield, AttercliffeLab (minister)no
Hazel BlearsSalfordLabno
Bob BlizzardWaveneyLabno
Mr Keith BradleyManchester, WithingtonLab (minister)no
Mr Peter BradleyThe WrekinLabno
Ben BradshawExeterLab (minister)no
Russell BrownDumfriesLab (minister)no
Des BrowneKilmarnock and LoudounLab (minister)no
Richard BurdenBirmingham, NorthfieldLabno
Mrs Christine ButlerCastle PointLabno
Stephen ByersNorth TynesideLab (minister)no
Richard CabornSheffield CentralLab (minister)no
Alan CampbellTynemouthLab (minister)no
Mrs Anne CampbellCambridgeLabno
Ronnie CampbellBlyth ValleyLab (minister)no
Mr Dale Campbell-SavoursWorkingtonLab (minister)no
Mr Jamie CannIpswichLabno
Mr Ivor CaplinHoveLabno
Mr Roger CasaleWimbledonLabno
Martin CatonGowerLab (minister)no
Ian CawseyBrigg and GooleLabno
Ben ChapmanWirral SouthLabno
David ChaytorBury NorthLabno
Malcolm ChisholmEdinburgh North and LeithLabno
Michael ClaphamBarnsley West and PenistoneLabno
Dr David ClarkSouth ShieldsLabno
Paul ClarkGillinghamLabno
Charles ClarkeNorwich SouthLab (minister)no
Tom ClarkeCoatbridge and ChrystonLabno
Mr Tony ClarkeNorthampton SouthLabno
David ClellandTyne BridgeLab (minister)no
Ann ClwydCynon ValleyLab (minister)no
Ann CoffeyStockportLabno
Mr Iain ColemanHammersmith and FulhamLabno
Mr Tony ColmanPutneyLabno
Michael ConnartyFalkirk EastLab (minister)no
Mr Robin CorbettBirmingham, ErdingtonLab (minister)no
Jeremy CorbynIslington NorthLabno
Ms Jean CorstonBristol EastLabno
Jim CousinsNewcastle upon Tyne CentralLabno
Professor Ross CranstonDudley NorthLab (minister)no
David CrausbyBolton North EastLab (minister)no
Ann CryerKeighleyLabno
John CryerHornchurchLab (minister)no
John CummingsEasingtonLabno
Jim CunninghamCoventry SouthLab (minister)no
Claire Curtis-ThomasCrosbyLabno
Alistair DarlingEdinburgh CentralLab (minister)no
Mr Keith DarvillUpminsterLabno
Mrs Valerie DaveyBristol WestLabno
Mr Denzil DaviesLlanelliLabno
Geraint DaviesCroydon CentralLab (minister)no
Mr Terry DavisBirmingham, Hodge HillLabno
Mr Hilton DawsonLancaster and WyreLabno
Janet DeanBurtonLabno
John DenhamSouthampton, ItchenLab (minister)no
Andrew DismoreHendonLabno
Jim DobbinHeywood and MiddletonLabno
Frank DobsonHolborn and St PancrasLab (minister)no
Frank DoranAberdeen CentralLabno
Jim DowdLewisham WestLab (minister)no
David DrewStroudLab (minister)no
Maria EagleLiverpool, GarstonLab (minister)no
Mr Huw EdwardsMonmouthLabno
Clive EffordElthamLab (minister)no
Louise EllmanLiverpool, RiversideLab (minister)no
Jeff EnnisBarnsley East and MexboroughLabno
Bill EtheringtonSunderland NorthLabno
Frank FieldBirkenheadLabno
Mark FisherStoke-on-Trent CentralLabno
Jim FitzpatrickPoplar and Canning TownLabno
Ms Lorna FitzsimonsRochdaleLabno
Caroline FlintDon ValleyLab (minister)no
Paul FlynnNewport WestLabno
Barbara FollettStevenageLabno
Mr Derek FosterBishop AucklandLab (minister)no
Michael FosterWorcesterLabno
George GallowayGlasgow KelvinLabno
Mike GapesIlford SouthLabno
Neil GerrardWalthamstowLabno
Ian GibsonNorwich NorthLabno
Dr Norman GodmanGreenock and InverclydeLabno
Roger GodsiffBirmingham, Sparkbrook and Small HeathLabno
Paul GogginsWythenshawe and Sale EastLabno
Mrs Llin GoldingNewcastle-under-LymeLab (minister)no
Ms Jane GriffithsReading EastLabno
Nigel GriffithsEdinburgh SouthLabno
Mr Win GriffithsBridgendLabno
John GroganSelbyLab (minister)no
Mr John GunnellMorley and RothwellLabno
Peter HainNeathLab (minister)no
Mike HallWeaver ValeLab (minister)no
Patrick HallBedfordLabno
Fabian HamiltonLeeds North EastLab (minister)no
David HansonDelynLab (minister)no
Harriet HarmanCamberwell and PeckhamLab (minister)no
Sylvia HealHalesowen and Rowley Regiswhilst Labno
John HealeyWentworthLab (minister)no
Doug HendersonNewcastle upon Tyne NorthLab (minister)no
Mr Ivan HendersonHarwichLabno
Stephen HepburnJarrowLab (minister)no
Stephen HesfordWirral WestLabno
Patricia HewittLeicester WestLab (minister)no
Keith HillStreathamLab (minister)tellno
Mr David HinchliffeWakefieldLabno
Margaret HodgeBarkingLab (minister)no
John Home RobertsonEast LothianLabno
Phil HopeCorbyLabno
Kelvin HopkinsLuton NorthLabno
George HowarthKnowsley North and Sefton EastLab (minister)no
Lindsay HoyleChorleyLab (minister)no
Beverley HughesStretford and UrmstonLabno
Mr Kevin HughesDoncaster NorthLab (minister)no
Joan HumbleBlackpool North and FleetwoodLabno
Mr Alan HurstBraintreeLabno
John HuttonBarrow and FurnessLab (minister)no
Brian IddonBolton South EastLabno
Eric IllsleyBarnsley CentralLabno
Glenda JacksonHampstead and HighgateLab (minister)no
Mrs Helen JacksonSheffield, HillsboroughLabno
Mr David JamiesonPlymouth, DevonportLab (minister)tellno
Brian JenkinsTamworthLabno
Alan JohnsonKingston upon Hull West and HessleLabno
Miss Melanie JohnsonWelwyn HatfieldLabno
Mr Barry JonesAlyn and DeesideLabno
Fiona JonesNewarkLabno
Helen JonesWarrington NorthLab (minister)no
Ms Jenny JonesWolverhampton South WestLabno
Lynne JonesBirmingham, Selly OakLabno
Martyn JonesClwyd SouthLabno
Tessa JowellDulwich and West NorwoodLab (minister)no
Alan KeenFeltham and HestonLabno
Ann KeenBrentford and IsleworthLabno
Fraser KempHoughton and Washington EastLabno
Jane KennedyLiverpool, WavertreeLab (minister)no
Piara S KhabraEaling, SouthallLabno
David KidneyStaffordLabno
Peter KilfoyleLiverpool, WaltonLab (minister)no
Mr Andy KingRugby and KenilworthLabno
Ms Oona KingBethnal Green and BowLab (minister)no
Stephen LadymanSouth ThanetLabno
Mrs Jackie LawrencePreseli PembrokeshireLabno
Bob LaxtonDerby NorthLabno
Chris LeslieShipleyLabno
Tom LevittHigh PeakLabno
Ivan LewisBury SouthLab (minister)no
Mr Terry LewisWorsleyLabno
Mrs Helen LiddellAirdrie and ShottsLab (minister)no
Martin LintonBatterseaLabno
Ken LivingstoneBrent Eastwhilst Labno
Mr David LockWyre ForestLabno
Andrew LoveEdmontonLab (minister)no
Denis MacShaneRotherhamLabno
Fiona MactaggartSloughLabno
Mrs Alice MahonHalifaxLabno
Judy MallaberAmber ValleyLabno
Mr Peter MandelsonHartlepoolLabno
Gordon MarsdenBlackpool SouthLab (minister)no
Mr Paul MarsdenShrewsbury and AtchamLabno
Dr Jim MarshallLeicester SouthLabno
Robert Marshall-AndrewsMedwayLabno
Eric MartlewCarlisleLabno
Mr John MaxtonGlasgow CathcartLab (minister)no
John McAllionDundee EastLabno
Thomas McAvoyGlasgow RutherglenLab (minister)no
Steve McCabeBirmingham, Hall GreenLab (minister)no
Chris McCaffertyCalder ValleyLabno
John Martin McDonnellHayes and HarlingtonLab (minister)no
Anne McGuireStirlingLab (minister)no
Shona McIsaacCleethorpesLabno
Mr Kevin McNamaraKingston upon Hull NorthLabno
Tony McNultyHarrow EastLabno
Mr Tony McWalterHemel HempsteadLabno
Mr John McWilliamBlaydonLabno
Michael MeacherOldham West and RoytonLab (minister)no
Alan MealeMansfieldLab (minister)no
Mr Bill MichieSheffield, HeeleyLabno
Alan MilburnDarlingtonLab (minister)no
Austin MitchellGreat GrimsbyLab (minister)no
Laura MoffattCrawleyLabno
Dr Lewis MoonieKirkcaldyLab (minister)no
Margaret MoranLuton SouthLabno
Julie MorganCardiff NorthLabno
Elliot MorleyScunthorpeLab (minister)no
Ms Estelle MorrisBirmingham, YardleyLab (minister)no
Chris MullinSunderland SouthLabno
Denis MurphyWansbeckLabno
Jim MurphyEast RenfrewshireLabno
Doug NaysmithBristol North WestLabno
Mr Bill O'BrienNormantonLabno
Edward O'HaraKnowsley SouthLabno
Mr Martin O'NeillOchilLab (minister)no
Bill OlnerNuneatonLabno
Mrs Diana OrganForest of DeanLabno
Sandra OsborneAyrLab (minister)no
Nick PalmerBroxtoweLabno
Ian PearsonDudley SouthLabno
Mr Tom PendryStalybridge and HydeLabno
Ms Linda PerhamIlford NorthLabno
Mr Colin PickthallWest LancashireLabno
Mr Peter PikeBurnleyLabno
James PlaskittWarwick and LeamingtonLabno
Mr Kerry PollardSt AlbansLabno
Mr Chris PondGraveshamLabno
Greg PopeHyndburnLab (minister)no
Steve PoundEaling NorthLab (minister)no
Mr Raymond PowellOgmoreLabno
Bridget PrenticeLewisham EastLabno
Gordon PrenticePendleLabno
John PrescottKingston upon Hull EastLab (minister)no
Dawn PrimaroloBristol SouthLab (minister)no
Gwyn ProsserDoverLabno
Ken PurchaseWolverhampton North EastLabno
Mr Lawrie QuinnScarborough and WhitbyLabno
Bill RammellHarlowLabno
Mr Syd RapsonPortsmouth NorthLabno
Andy ReedLoughboroughLabno
John ReidHamilton North and BellshillLab (minister)no
Mr George RobertsonHamilton SouthLab (minister)no
Mrs Barbara RocheHornsey and Wood GreenLab (minister)no
Mr Jeff RookerBirmingham, Perry BarrLab (minister)no
Terry RooneyBradford NorthLabno
Mr Ted RowlandsMerthyr Tydfil and RhymneyLab (minister)no
Frank RoyMotherwell and WishawLabno
Chris RuaneVale of ClwydLab (minister)no
Joan RuddockLewisham, DeptfordLabno
Christine RussellCity of ChesterLabno
Joan RyanEnfield NorthLabno
Martin SalterReading WestLabno
Mohammad SarwarGlasgow GovanLabno
Mr Malcolm SavidgeAberdeen NorthLabno
Mr Phil SawfordKetteringLabno
Mr Brian SedgemoreHackney South and ShoreditchLabno
Jonathan R ShawChatham and AylesfordLabno
Barry SheermanHuddersfieldLabno
Mr Robert SheldonAshton-under-LyneLab (minister)no
Alan SimpsonNottingham SouthLabno
Marsha SinghBradford WestLabno
Dennis SkinnerBolsoverLab (minister)no
Angela SmithBasildonLabno
Mr Chris SmithIslington South and FinsburyLab (minister)no
Geraldine SmithMorecambe and LunesdaleLabno
Jacqui SmithRedditchLabno
Mr Llew SmithBlaenau GwentLabno
Mr Peter SnapeWest Bromwich EastLabno
Mr Clive SoleyEaling, Acton and Shepherd's BushLab (minister)no
Helen SouthworthWarrington SouthLabno
John SpellarWarleyLab (minister)no
Rachel SquireDunfermline WestLabno
Phyllis StarkeyMilton Keynes South WestLabno
Mr Gerry SteinbergCity of DurhamLabno
Mr George StevensonStoke-on-Trent SouthLabno
Mr David StewartInverness East, Nairn and LochaberLabno
Ian StewartEcclesLabno
Mr Paul StinchcombeWellingboroughLabno
Howard StoateDartfordLabno
Mr Roger StottWiganLabno
Gavin StrangEdinburgh East and MusselburghLabno
Jack StrawBlackburnLab (minister)no
Graham StringerManchester, BlackleyLab (minister)no
Gisela StuartBirmingham, EdgbastonLabno
Gerry SutcliffeBradford SouthLabno
Mrs Ann TaylorDewsburyLab (minister)no
Dari TaylorStockton SouthLabno
David TaylorNorth West LeicestershireLabno
Mr Peter Temple-MorrisLeominsterwhilst Labno
Mr Gareth ThomasClwyd WestLabno
Gareth ThomasHarrow WestLab (minister)no
Stephen TimmsEast HamLab (minister)no
Paddy TippingSherwoodLab (minister)no
Mark ToddSouth DerbyshireLabno
Jon TrickettHemsworthLabno
Mr Dennis TurnerWolverhampton South EastLab (minister)no
Desmond TurnerBrighton, KemptownLabno
Dr George TurnerNorth West NorfolkLabno
Derek TwiggHaltonLabno
Keith VazLeicester EastLab (minister)no
Rudi VisFinchley and Golders GreenLabno
Robert WareingLiverpool, West DerbyLabno
Dave WattsSt Helens NorthLab (minister)no
Mr Brian WhiteNorth East Milton KeynesLabno
Alan WhiteheadSouthampton, TestLab (minister)no
Malcolm WicksCroydon NorthLabno
Dr Alan WilliamsCarmarthen East and DinefwrLabno
Betty WilliamsConwyLabno
David WinnickWalsall NorthLab (minister)no
Rosie WintertonDoncaster CentralLabno
Ms Audrey WisePrestonLabno
Mike WoodBatley and SpenLabno
Mr Tony WorthingtonClydebank and MilngavieLabno
Mr Jimmy WrayGlasgow BailliestonLabno
Anthony D WrightGreat YarmouthLabno
Tony WrightCannock ChaseLabno
Mr Richard AllanSheffield, HallamLDem (front bench)aye
Colin BreedSouth East CornwallLDemaye
Vincent CableTwickenhamLDem (front bench)aye
Mr Brian CotterWeston-Super-MareLDem (front bench)aye
Edward DaveyKingston and SurbitonLDem (front bench)aye
Andrew GeorgeSt IvesLDem (front bench)aye
Nick HarveyNorth DevonLDem (front bench)aye
Simon HughesNorth Southwark and BermondseyLDem (front bench)aye
Paul KeetchHerefordLDemaye
Mr Archy KirkwoodRoxburgh and BerwickshireLDem (front bench)aye
Mr Richard LivseyBrecon and RadnorshireLDem (front bench)aye
Mrs Ray MichieArgyll and ButeLDemaye
Bob RussellColchesterLDem (front bench)aye
Adrian SandersTorbayLDem (front bench)aye
Robert SmithWest Aberdeenshire and KincardineLDemaye
Andrew StunellHazel GroveLDem (front bench)aye
Mr Paul TylerNorth CornwallLDem (front bench)aye
Steve WebbNorthavonLDem (front bench)aye
Phil WillisHarrogate and KnaresboroughLDem (front bench)aye
Elfyn LlwydMeirionnydd Nant ConwyPC (front bench)aye
Alasdair MorganGalloway and Upper NithsdaleSNPaye
John SwinneyNorth TaysideSNPaye

About the Project

The Public Whip is a not-for-profit, open source website created in 2003 by Francis Irving and Julian Todd and now run by Bairwell Ltd.

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