"Table — 43. Chargeable Gains (Companies) — 27 Mar 2000

Resolved,

That--

(1) Section 1A of the Income and Corporation Taxes Act 1988 shall be amended as follows.

(2) In subsection (1)(b), after the words "is not" there shall be inserted "--

(i) savings income falling within section 1(2)(aa), or

(ii)".

(3) After subsection (1) there shall be inserted--

Resolved,

That, for the financial year 2001, corporation tax shall be charged at the rate of 30 per cent.

24. Corporation Tax (Small Companies' Rate for 2000)

Resolved,

That, for the financial year 2000--

(a) the small companies' rate shall be 20 per cent., and

(b) the fraction mentioned in section 13(2) of the Income and Corporation Taxes Act 1988 shall be one fortieth.

Resolved,

That--

(1) Section 25 of the Finance Act 1990 shall be amended in accordance with paragraphs (2) to (7) below.

(2) In subsection (1)(c), for "an appropriate certificate" there shall be substituted "an appropriate declaration".

(3) In subsection (2)--

(a) paragraphs (c) and (g) shall cease to have effect;

(b) in paragraph (e), for "two and a half per cent of the amount of the gift" there shall be substituted "the limit imposed by subsection (5A) below"; and

(c) for paragraph (i) there shall be substituted--

"(i) either--

(i) at the time the gift is made, the donor is resident in the United Kingdom or performs duties which by virtue of section 132(4)(a) of the Taxes Act 1988 (Crown employees serving overseas) are treated as being performed in the United Kingdom; or

(ii) the grossed up amount of the gift would, if in fact made, be payable out of profits or gains brought into charge to income tax or capital gains tax."

(4) For subsection (3) there shall be substituted--

"(3) The reference in subsection (1)(c) above to an appropriate declaration is a reference to a declaration which--

(a) is given in such manner as may be prescribed by regulations made by the Board; and

(b) contains such information and such statements as may be so prescribed.

(3A) Regulations made for the purposes of subsection (3) above may--

(a) provide for declarations to have effect, to cease to have effect or to be deemed never to have had effect in such circumstances and for such purposes as may be prescribed by the regulations;

(b) require charities to keep records with respect to declarations given to them by donors; and

(c) make different provision for declarations made in a different manner."

(5) After subsection (5) there shall be inserted--

"(5A) The limit imposed by this subsection is--

(a) where the amount of the gift does not exceed £100, 25 per cent of the amount of the gift;

(b) where the amount of the gift exceeds £100 but does not exceed £1,000, £25;

(c) where the amount of the gift exceeds £1,000, 2.5 per cent of the amount of the gift.

(5B) Where a benefit received in consequence of making a gift--

(a) consists of the right to receive benefits at intervals over a period of less than twelve months;

(b) relates to a period of less than twelve months; or

(c) is one of a series of benefits received at intervals in consequence of making a series of gifts at intervals of less than twelve months,

the value of the benefit shall be adjusted for the purposes of subsection (4) above and the amount of the gift shall be adjusted for the purposes of subsection (5A) above.

(5C) Where a benefit, other than a benefit which is one of a series of benefits received at intervals, is received in consequence of making a gift which is one of a series of gifts made at intervals of less than twelve months, the amount of the gift shall be adjusted for the purposes of subsection (5A) above.

(5D) Where the value of a benefit, or the amount of a gift, falls to be adjusted under subsection (5B) or (5C) above, the value or amount shall be multiplied by 365 and the result shall be divided by--

(a) in a case falling within subsection (5B)(a) or (b) above, the number of days in the period of less than twelve months;

(b) in a case falling within subsection (5B)(c) or (5C) above, the average number of days in the intervals of less than twelve months;

and the reference in subsection (5B) above to subsection (4) above is a reference to that subsection as it applies for the purposes of subsection (2)(e) above.

(5E) In determining whether a gift to a charity falling within subsection (5F) below is a qualifying donation, there shall be disregarded the benefit of any right of admission received in consequence of the making of the gift--

(a) to view property the preservation of which is the sole or main purpose of the charity; or

(b) to observe wildlife the conservation of which is the sole or main purpose of the charity;

but this subsection shall not apply unless the opportunity to make gifts which attract such a right is available to members of the public.

(5F) A charity falls within this subsection if its sole or main purpose is the preservation of property, or the conservation of wildlife, for the public benefit.

(5G) In subsection (5E) above "right of admission" refers to admission of the person making the gift (or any member of his family who may be admitted because of the gift) either free of the charges normally payable for admission by members of the public, or on payment of a reduced charge."

(6) For subsections (6) to (9) there shall be substituted--

"(6) Where any gift made by the donor in a year of assessment is a qualifying donation, then, for that year--

(a) the Income Tax Acts and the Taxation of Chargeable Gains Act 1992 shall have effect, in their application to him, as if--

(i) the gift had been made after deduction of income tax at the basic rate; and

(ii) the basic rate limit were increased by an amount equal to the grossed up amount of the gift;

(b) the provisions mentioned in subsection (7) below shall have effect, in their application to him, as if any reference to income tax which he is entitled to charge against any person included a reference to the tax treated as deducted from the gift; and

(c) to the extent, if any, necessary to ensure that he is charged to an amount of income tax and capital gains tax equal to the tax treated as deducted from the gift, he shall not be entitled to relief under Chapter I of Part VII of the Taxes Act 1988,

but paragraph (a)(ii) above shall not apply for the purposes of any computation under section 550(2)(a) or (b) of that Act (relief where gain charged at a higher rate).

(7) The provisions referred to in subsection (6)(b) above are--

(a) section 289A(5)(e) of the Taxes Act 1988 (relief under enterprise investment scheme);

(b) section 796(3) of that Act (credit for foreign tax); and

(c) paragraph 1(6)(f) of Schedule 15B to that Act (venture capital trusts).

(8) Where the tax treated as deducted from a gift by virtue of subsection (6) above exceeds the amount of income tax and capital gains tax with which the donor is charged for the year of assessment, the donor shall be assessable and chargeable with income tax at the basic rate on so much of the gift as is necessary to recover an amount of tax equal to the excess.

(9) In determining for the purposes of subsection (8) above the total amount of income tax and capital gains tax with which the donor is charged for the year of assessment, there shall be disregarded--

(a) any tax charged at the basic rate by virtue of--

(i) section 348 of the Taxes Act 1988 (read with section 3 of that Act); or

(ii) section 349 of that Act (read with section 350 of that Act);

(b) any tax treated as having been paid under--

(i) section 233(1)(a) of that Act (taxation of certain recipients of distributions);

(ii) section 249(4)(a) of that Act (stock dividends treated as income); or

(iii) section 547(5)(a) of that Act (method of charging life policy gain to tax);

(c) any relief to which section 256(2) of that Act applies (relief by way of income tax reduction);

(d) any relief under--

(i) section 347B of that Act (relief for maintenance payments);

(ii) section 788 of that Act (relief by agreement with other countries); or

(iii) section 790(1) of that Act (unilateral relief);

(e) any set off of tax deducted, or treated as deducted, from income other than--

(i) tax treated as deducted from income by virtue of section 421(1)(a) of that Act (taxation of borrower when loan released etc); or

(ii) tax treated as deducted from a relevant amount within the meaning of section 699A of that Act (untaxed sums comprised in the income of an estate) except to the extent that the relevant amount is or would be paid in respect of a distribution chargeable under Schedule F; and

(f) any set off of tax credits.

(9A) For the purposes of sections 257(5) and 257A(5) of the Taxes Act 1988 (age related allowances), the donor's total income shall be treated as reduced by the aggregate amount of gifts from which tax is treated as deducted by virtue of subsection (6) above."

(7) In subsection (12), paragraphs (b) and (e) and the word "and" immediately preceding paragraph (e) shall cease to have effect.

(8) In subsections (1)(b) and (3)(b) of section 257BB of the Income and Corporation Taxes Act 1988, after "section 256(2)(b)" there shall be inserted "(read with section 25(6)(c) of the Finance Act 1990 where applicable)".

(9) In paragraph 4(1)(b) of Schedule 13B to that Act, after "section 256(2)(b)" there shall be inserted "(read with section 25(6)(c) of the Finance Act 1990 where applicable)".

(10) This Resolution has effect in relation to--

(a) gifts made on or after 6th April 2000 which are not covenanted payments; and

(b) covenanted payments falling to be made on or after that date.

And it is hereby 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.

Resolved,

That--

(1) Section 339 of the Income and Corporation Taxes Act 1988 shall be amended in accordance with paragraphs (2) to (8) below.

(2) In subsection (1), for paragraph (a) there shall be substituted--

"(a) a payment which, by reason of any provision of the Taxes Acts except section 209(4), is to be regarded as a distribution; and".

(3) Subsections (2), (3), (3A), (3F), (6), (7) and (8) shall cease to have effect.

(4) In subsection (3B)(b), for "two and a half per cent. of the amount given after deducting tax under section 339(3)" there shall be substituted "the limit imposed by subsection (3DB) below".

(5) After subsection (3D) there shall be inserted--

"(3DA) The limit imposed by this subsection is--

(a) where the amount of the payment does not exceed £100, 25 per cent of the amount of the payment;

(b) where the amount of the payment exceeds £100 but does not exceed £1,000, £25;

(c) where the amount of the payment exceeds £1,000, 2.5 per cent of the amount of the payment.

(3DB) Where a benefit received in consequence of making a payment--

(a) consists of the right to receive benefits at intervals over a period of less than twelve months;

(b) relates to a period of less than twelve months; or

(c) is one of a series of benefits received at intervals in consequence of making a series of payments at intervals of less than twelve months,

the value of the benefit shall be adjusted for the purposes of subsection (3C) above and the amount of the payment shall be adjusted for the purposes of subsection (3DA) above.

(3DC) Where a benefit, other than a benefit which is one of a series of benefits received at intervals, is received in consequence of making a payment which is one of a series of payments made at intervals of less than twelve months, the amount of the payment shall be adjusted for the purposes of subsection (3DA) above.

(3DD) Where the value of a benefit, or the amount of a payment, falls to be adjusted under subsection (3DB) or (3DC) above, the value or amount shall be multiplied by 365 and the result shall be divided by--

(a) in a case falling within subsection (3DB)(a) or (b) above, the number of days in the period of less than twelve months;

(b) in a case falling within subsection (3DB)(c) or (3DC) above, the average number of days in the intervals of less than twelve months;

and the reference in subsection (3DB) to subsection (3C) above is a reference to that subsection as it applies for the purposes of subsection (3B) above."

(6) For subsection (4) there shall be substituted--

"(4) Where a company gives a sum of money to a charity, the gift shall in the hands of the charity be treated for the purposes of this Act as if it were an annual payment."

(7) For subsection (7AA) there shall be substituted--

"(7AA) Where--

(a) a qualifying donation to a charity is made by a company which is wholly owned by a charity, and

(b) the company makes a claim for the donation, or any part of it, to be deemed for the purposes of section 338 to be a charge on income paid in an accounting period falling wholly or partly within the period of nine months ending with the date of the making of the donation,

the donation or part shall be deemed for those purposes to be a charge on income paid in that accounting period, and not in any later period.

A claim under this subsection must be made within the period of two years immediately following the accounting period in which the donation is made, or such longer period as the Board may allow."

(8) In subsection (9), the words "in subsections (1) to (4) above includes" shall cease to have effect.

(9) In subsection (1) of section 209 of the Income and Corporation Taxes Act 1988, for "section 339(6) and any other express exceptions" there shall be substituted "any express exceptions".

(10) In subsection (2)(a) of section 338 of that Act, after "company" there shall be inserted "or payments falling within paragraph (b) below".

(11) This Resolution has effect in relation to payments made on or after 1st April 2000; and--

(a) so much of an accounting period as falls before that date; and

(b) so much of it as falls after 31st March 2000,

shall be treated as separate accounting periods for the purposes of the amendment made by paragraph (5) above.

And it is hereby 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.

Resolved,

That--

(1) In subsection (5)(b) of section 338 of the Income and Corporation Taxes Act 1988, for "a covenanted donation to charity" there shall be substituted "a qualifying donation".

(2) In section 347A of that Act, subsections (2)(b), (7) and (8) shall cease to have effect.

(3) In subsection (3) of section 348 of that Act, at the end there shall be inserted "or to any payment which is a qualifying donation for the purposes of section 25 of the Finance Act 1990".

(4) In subsection (1) of section 349 of that Act, at the end there shall be inserted "or to any payment which is a qualifying donation (within the meaning of section 339) or a qualifying donation for the purposes of section 25 of the Finance Act 1990".

(5) In subsection (6) of section 505 of that Act, the words "and, for this purpose, all covenanted payments to charity (within the meaning of section 347A(7)) shall be treated as a single item" shall cease to have effect.

(6) In subsection (9) of section 660A of that Act, for paragraph (b) there shall be substituted--

"(b) qualifying donations for the purposes of section 25 of the Finance Act 1990."

(7) Section 59 of the Finance Act 1989 shall cease to have effect.

(8) Where a deed of covenant executed by an individual before 6th April 2000 provides for the payment of specified amounts, any amount payable under the deed on or after that date shall be determined as if the individual were entitled to deduct tax from that amount at the basic rate.

(9) This Resolution has effect in relation to covenanted payments--

(a) falling to be made by individuals on or after 6th April 2000; or

(b) made by companies on or after 1st April 2000.

And it is hereby 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.

Resolved,

That provision may be made about the disposal of shares, securities or other investments to charities or other bodies.

29. Employee Share Ownership Plans

Resolved,

That provision may be made for the purposes of income tax about employee share ownership plans.

30. Profit Sharing Schemes (Corporation Tax Relief)

Resolved,

That provision may be made about corporation tax relief for payments to trustees of profit sharing schemes approved under Schedule 9 to the Income and Corporation Taxes Act 1988.

31. Profit Sharing Schemes (Arrangements for Loans)

Resolved,

That--

(1) In paragraph 2 of Schedule 9 to the Income and Corporation Taxes Act 1988, after sub-paragraph (2) there shall be inserted--

"(2A) The Board shall not approve a profit sharing scheme unless they are satisfied--

(a) that the arrangements for the scheme do not make any provision, and are not in any way associated with any provision made, for loans to some or all of the employees of--

(i) the company that established the scheme, or

(ii) in the case of a group scheme, any participating company, and

(b) that the operation of the scheme is not in any way associated with such loans.

(2B) For the purposes of sub-paragraph (2A) above 'arrangements' includes any scheme, agreement or understanding, whether or not legally enforceable."

(2) In paragraph 3(2) of that Schedule, before paragraph (d) there shall be inserted--

"(ca) the Board--

(i) cease to be satisfied of the matters mentioned in paragraph 2(2A) above, or

(ii) in the case of a scheme approved before 21st March 2000, are not satisfied of those matters; or".

(3) This Resolution shall be deemed to have come into force on 21st March 2000.

And it is hereby 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.

Resolved,

That--

(1) In paragraph 9(1) of Schedule 9 to the Income and Corporation Taxes Act 1988, after "below" there shall be inserted "(disregarding paragraph 11A)".

(2) After paragraph 11 of that Schedule there shall be inserted--

"11A.--(1) In the case of a profit sharing scheme, scheme shares must not be shares--

(a) in an employer company, or

(b) in a company that--

(i) has control of an employer company, and

(ii) is under the control of a person or persons within sub-paragraph (2)(b)(i) below in relation to an employer company.

(2) For the purposes of this paragraph a company is "an employer company" if--

(a) the business carried on by it consists substantially in the provision of the services of the persons employed by it, and

(b) the majority of those services are provided to--

(i) a person who has, or two or more persons who together have, control of the company, or

(ii) a company associated with the company.

(3) For the purposes of sub-paragraph (2)(b)(ii) above a company shall be treated as associated with another company if both companies are under the control of the same person or persons.

(4) For the purposes of sub-paragraphs (1) to (3) above--

(a) references to a person include a partnership, and

(b) where a partner, alone or together with others, has control of a company, the partnership shall be treated as having like control of that company.

(5) For the purposes of this paragraph the question whether a person controls a company shall be determined in accordance with section 416(2) to (6)."

(3) In paragraph 12 of that Schedule--

(a) in sub-paragraph (1), in paragraph (c) for "other than" to the end of that paragraph there shall be substituted "other than those permitted by sub-paragraph (1A) below.", and

(b) after sub-paragraph (1) there shall be inserted--

"(1A) Subject to sub-paragraph (1B) below, scheme shares may be subject to--

(a) restrictions which attach to all shares of the same class, or

(b) a restriction authorised by sub-paragraph (2) below.

(1B) In the case of a profit sharing scheme, scheme shares must not be subject to any restrictions affecting the rights attaching to those shares which relate to--

(a) dividends, or

(b) assets on a winding-up of the company,

other than restrictions which attach to all other ordinary shares in the same company."

(4) Paragraphs (1) to (3) of this Resolution shall be deemed to have come into force on 21st March 2000.

(5) Paragraphs (2) and (3) of this Resolution do not have effect in relation to shares acquired before 21st March 2000 by the trustees of a profit sharing scheme approved under Schedule 9 to the Income and Corporation Taxes Act 1988.

And it is hereby 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.

Resolved,

That provision may be made relating to the provision of services through an intermediary.

34. Rent-factoring

Resolved,

That provision may be made for sums received by way of consideration for the transfer of rent, or by way of premium, under rent-factoring agreements to be chargeable to corporation tax or income tax.

35. Groups of Companies etc.

Resolved,

That provision may be made about groups of companies and consortia for the purposes of corporation tax.

36. Enterprise Investment Scheme

Resolved,

That provision may be made amending Chapter III of Part VII of the Income and Corporation Taxes Act 1988.

37. Venture Capital Trusts

Resolved,

That provision may be made amending Schedule 28B to the Income and Corporation Taxes Act 1988.

38. Research and Development

Resolved,

That provision may be made amending provisions referring to "scientific research".

39. Capital Allowances

Resolved,

That provision (including retrospective provision) may be made about capital allowances.

40. Relief for Interest on Loans to Buy Annuities

Resolved,

That provision may be made amending sections 353, 365 and 369 of the Income and Corporation Taxes Act 1988.

41. Tax Treatment of Acquisition, Disposal or Revaluation of Certain Rights

Resolved,

That provision may be made as to the treatment for tax purposes of amounts relating to the acquisition, disposal or revaluation of--

(a) certain licences granted under section 1 of the Wireless Telegraphy Act 1949,

(b) indefeasible rights to use a telecommunications cable system, or

(c) rights derived, directly or indirectly, from any such right as is mentioned in paragraph (a) or (b).

Resolved,

That provision (including retrospective provision) may be made amending the Taxation of Chargeable Gains Act 1992 with respect to--

(a) relief under section 165 or 260 of that Act,

(b) gains accruing to trustees,

(c) disposals of interests in settled property, and

(d) transfers of value by trustees.

Resolved,

That provision may be made about the treatment of the chargeable gains of companies for the purposes of corporation tax (including provision for the recovery of unpaid tax).

44. Double Taxation Relief

Motion made, and Question put,

That provision may be made amending--

(a) Part XVIII of the Income and Corporation Taxes Act 1988; and

(b) section 278 of the Taxation of Chargeable Gains Act 1992.

The House divided: Ayes 307, Noes 181.

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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
Peter AinsworthEast SurreyConno
Michael AncramDevizesCon (front bench)no
James ArbuthnotNorth East HampshireCon (front bench)no
Mr David AtkinsonBournemouth EastConno
Peter AtkinsonHexhamConno
Tony BaldryBanburyCon (front bench)no
John BercowBuckinghamCon (front bench)no
Paul BeresfordMole ValleyCon (front bench)no
Crispin BluntReigateCon (front bench)no
Mr Richard BodyBoston and SkegnessConno
Tim BoswellDaventryCon (front bench)no
Peter BottomleyWorthing WestCon (front bench)no
Mrs Virginia BottomleySouth West SurreyConno
Graham BradyAltrincham and Sale WestCon (front bench)no
Julian BrazierCanterburyCon (front bench)no
Angela BrowningTiverton and HonitonCon (front bench)no
Simon BurnsWest ChelmsfordCon (front bench)no
John ButterfillBournemouth WestConno
Bill CashStoneCon (front bench)no
Sir Sydney ChapmanChipping BarnetConno
Christopher ChopeChristchurchCon (front bench)no
Dr Michael ClarkRayleighConno
Kenneth ClarkeRushcliffeConno
Geoffrey Clifton-BrownCotswoldCon (front bench)tellno
Mr Tim CollinsWestmorland and LonsdaleConno
Mr James CranBeverley and HoldernessConno
David CurrySkipton and RiponConno
Quentin DaviesGrantham and StamfordConno
David DavisHaltemprice and HowdenCon (front bench)no
Mr Stephen DayCheadleConno
Stephen DorrellCharnwoodConno
Alan DuncanRutland and MeltonCon (front bench)no
Iain Duncan SmithChingford and Woodford GreenCon (front bench)no
Nigel EvansRibble ValleyCon (front bench)no
Mr David FaberWestburyConno
Michael FabricantLichfieldCon (front bench)no
Michael FallonSevenoaksCon (front bench)no
Mr Howard FlightArundel and South DownsConno
Eric ForthBromley and ChislehurstConno
Liam FoxWoodspringCon (front bench)no
Roger GaleNorth ThanetCon (front bench)no
Edward GarnierHarboroughCon (front bench)no
Nick GibbBognor Regis and LittlehamptonCon (front bench)no
Mr Christopher GillLudlowConno
Dame Cheryl GillanChesham and AmershamCon (front bench)no
James GrayNorth WiltshireCon (front bench)no
Damian GreenAshfordCon (front bench)no
John GreenwayRyedaleConno
Dominic GrieveBeaconsfieldCon (front bench)no
William HagueRichmond (Yorks)Con (front bench)no
Sir Archie HamiltonEpsom and EwellCon (front bench)no
Philip HammondRunnymede and WeybridgeCon (front bench)no
Mr Nick HawkinsSurrey HeathConno
John HayesSouth Holland and The DeepingsCon (front bench)no
Oliver HealdNorth East HertfordshireCon (front bench)no
David Heathcoat-AmoryWellsConno
Douglas HoggSleaford and North HykehamConno
John HoramOrpingtonConno
Gerald HowarthAldershotCon (front bench)no
Mr Andrew HunterBasingstokeConno
Michael JackFyldeConno
Robert JacksonWantageConno
Bernard JenkinNorth EssexCon (front bench)no
Robert KeySalisburyConno
Mr Tom KingBridgwaterCon (front bench)no
Eleanor LaingEpping ForestCon (front bench)no
Jacqui LaitBeckenhamConno
Andrew LansleySouth CambridgeshireCon (front bench)no
Edward LeighGainsboroughCon (front bench)no
Oliver LetwinWest DorsetConno
Julian LewisNew Forest EastCon (front bench)no
David LidingtonAylesburyCon (front bench)no
Peter LilleyHitchin and HarpendenConno
Sir Peter LloydFarehamConno
Tim LoughtonEast Worthing and ShorehamCon (front bench)no
Peter LuffMid WorcestershireCon (front bench)tellno
Mr John MacGregorSouth NorfolkConno
David MacleanPenrith and The BorderConno
Mr David MadelSouth West BedfordshireConno
Mr John MajorHuntingdonConno
Humfrey MalinsWokingConno
John MaplesStratford-on-AvonConno
Francis MaudeHorshamCon (front bench)no
Dr Brian MawhinneyNorth West CambridgeshireConno
Theresa MayMaidenheadCon (front bench)no
Anne McIntoshVale of YorkCon (front bench)no
Patrick McLoughlinWest DerbyshireCon (front bench)no
Malcolm MossNorth East CambridgeshireConno
Mr Patrick NichollsTeignbridgeConno
Mr Archie NormanTunbridge WellsConno
Stephen O'BrienEddisburyCon (front bench)no
Richard OttawayCroydon SouthCon (front bench)no
Mr Richard PageSouth West HertfordshireConno
James PaiceSouth East CambridgeshireCon (front bench)no
Owen PatersonNorth ShropshireCon (front bench)no
Eric PicklesBrentwood and OngarCon (front bench)no
Mr Michael PortilloKensington and ChelseaConno
Mr David PriorNorth NorfolkCon (front bench)no
John RandallUxbridgeCon (front bench)no
John RedwoodWokinghamConno
Andrew RobathanBlabyCon (front bench)no
Laurence RobertsonTewkesburyCon (front bench)no
Mrs Marion RoeBroxbourneConno
David RuffleyBury St EdmundsCon (front bench)no
Mr Jonathan SayeedMid BedfordshireConno
Mrs Gillian ShephardSouth West NorfolkConno
Richard ShepherdAldridge-BrownhillsConno
Keith SimpsonMid NorfolkCon (front bench)no
Nicholas SoamesMid SussexConno
Caroline SpelmanMeridenCon (front bench)no
Michael SpicerWest WorcestershireCon (front bench)no
Richard SpringWest SuffolkConno
Mr Nick St AubynGuildfordConno
Anthony SteenTotnesConno
Gary StreeterSouth West DevonCon (front bench)no
Desmond SwayneNew Forest WestCon (front bench)no
Robert SymsPooleCon (front bench)no
Peter TapsellLouth and HorncastleConno
Ian TaylorEsher and WaltonConno
Mr John TaylorSolihullConno
Mr John TownendEast YorkshireConno
David TredinnickBosworthCon (front bench)no
Andrew TyrieChichesterCon (front bench)no
Robert WalterNorth DorsetCon (front bench)no
Charles WardleBexhill and Battlewhilst Conno
Nigel WatersonEastbourneConno
Mr Bowen WellsHertford and StortfordConno
Sir Ray WhitneyWycombeConno
John WhittingdaleMaldon and East ChelmsfordConno
Ann WiddecombeMaidstone and The WealdConno
Mr John WilkinsonRuislip - NorthwoodConno
David WillettsHavantCon (front bench)no
David WilshireSpelthorneConno
Ann WintertonCongletonConno
Nicholas WintertonMacclesfieldConno
Tim YeoSouth SuffolkCon (front bench)no
George YoungNorth West HampshireCon (front bench)no
Diane AbbottHackney North and Stoke NewingtonLab (minister)aye
Nick AingerCarmarthen West and South PembrokeshireLabaye
Bob AinsworthCoventry North EastLab (minister)aye
Graham AllenNottingham NorthLab (minister)aye
Mr Donald AndersonSwansea EastLab (minister)aye
Janet AndersonRossendale and DarwenLab (minister)aye
Mr Joe AshtonBassetlawLabaye
Ms Candy AthertonFalmouth and CamborneLabaye
Charlotte AtkinsStaffordshire MoorlandsLabaye
John AustinErith and ThamesmeadLabaye
Mr Tony BanksWest HamLab (minister)aye
Mr Harry BarnesNorth East DerbyshireLabaye
Kevin BarronRother ValleyLab (minister)aye
John BattleLeeds WestLab (minister)aye
Hugh BayleyCity of YorkLab (minister)aye
Mr Nigel BeardBexleyheath and CrayfordLabaye
Anne BeggAberdeen SouthLab (minister)aye
Stuart BellMiddlesbroughLab (minister)aye
Hilary BennLeeds CentralLab (minister)aye
Mr Tony BennChesterfieldLabaye
Mr Andrew BennettDenton and ReddishLabaye
Joe BentonBootleLabaye
Roger BerryKingswoodLabaye
Clive BettsSheffield, AttercliffeLab (minister)tellaye
Liz BlackmanErewashLabaye
Hazel BlearsSalfordLabaye
Bob BlizzardWaveneyLabaye
Mr Paul BoatengBrent SouthLab (minister)aye
David BorrowSouth RibbleLabaye
Mr Keith BradleyManchester, WithingtonLab (minister)aye
Mr Peter BradleyThe WrekinLabaye
Ben BradshawExeterLab (minister)aye
Gordon BrownDunfermline EastLab (minister)aye
Nick BrownNewcastle upon Tyne East and WallsendLab (minister)aye
Russell BrownDumfriesLab (minister)aye
Des BrowneKilmarnock and LoudounLabaye
Karen BuckRegent's Park and Kensington NorthLab (minister)aye
Richard BurdenBirmingham, NorthfieldLabaye
Colin BurgonElmetLabaye
Mrs Christine ButlerCastle PointLabaye
Stephen ByersNorth TynesideLab (minister)aye
Mrs Anne CampbellCambridgeLabaye
Mr Dale Campbell-SavoursWorkingtonLab (minister)aye
Mr Jamie CannIpswichLabaye
Mr Roger CasaleWimbledonLabaye
Ian CawseyBrigg and GooleLabaye
David ChaytorBury NorthLabaye
Michael ClaphamBarnsley West and PenistoneLabaye
Dr Lynda ClarkEdinburgh PentlandsLab (minister)aye
Paul ClarkGillinghamLabaye
Charles ClarkeNorwich SouthLab (minister)aye
Tom ClarkeCoatbridge and ChrystonLabaye
Mr Tony ClarkeNorthampton SouthLabaye
David ClellandTyne BridgeLab (minister)aye
Ann ClwydCynon ValleyLab (minister)aye
Vernon CoakerGedlingLabaye
Ann CoffeyStockportLabaye
Harry CohenLeyton and WansteadLabaye
Mr Iain ColemanHammersmith and FulhamLabaye
Mr Tony ColmanPutneyLabaye
Robin CookLivingstonLab (minister)aye
Jeremy CorbynIslington NorthLabaye
Ms Jean CorstonBristol EastLabaye
Jim CousinsNewcastle upon Tyne CentralLabaye
Professor Ross CranstonDudley NorthLab (minister)aye
David CrausbyBolton North EastLab (minister)aye
Ann CryerKeighleyLabaye
John CryerHornchurchLabaye
Dr Jack CunninghamCopelandLabaye
Jim CunninghamCoventry SouthLab (minister)aye
Claire Curtis-ThomasCrosbyLabaye
Mr Tam DalyellLinlithgowLabaye
Alistair DarlingEdinburgh CentralLab (minister)aye
Mr Keith DarvillUpminsterLabaye
Mr Denzil DaviesLlanelliLabaye
Geraint DaviesCroydon CentralLab (minister)aye
Janet DeanBurtonLabaye
John DenhamSouthampton, ItchenLab (minister)aye
Andrew DismoreHendonLabaye
Jim DobbinHeywood and MiddletonLabaye
Brian H DonohoeCunninghame SouthLab (minister)aye
Frank DoranAberdeen CentralLabaye
Jim DowdLewisham WestLab (minister)aye
David DrewStroudLab (minister)aye
Angela EagleWallaseyLab (minister)aye
Maria EagleLiverpool, GarstonLabaye
Mr Huw EdwardsMonmouthLabaye
Clive EffordElthamLab (minister)aye
Louise EllmanLiverpool, RiversideLabaye
Jeff EnnisBarnsley East and MexboroughLabaye
Bill EtheringtonSunderland NorthLabaye
Frank FieldBirkenheadLabaye
Mark FisherStoke-on-Trent CentralLabaye
Ms Lorna FitzsimonsRochdaleLabaye
Caroline FlintDon ValleyLabaye
Paul FlynnNewport WestLabaye
Barbara FollettStevenageLabaye
Mr Derek FosterBishop AucklandLab (minister)aye
Michael FosterWorcesterLabaye
Michael Jabez FosterHastings and RyeLabaye
Mrs Maria FyfeGlasgow MaryhillLabaye
Mike GapesIlford SouthLab (minister)aye
Barry GardinerBrent NorthLab (minister)aye
Bruce GeorgeWalsall SouthLabaye
Neil GerrardWalthamstowLabaye
Ian GibsonNorwich NorthLabaye
Linda GilroyPlymouth, SuttonLabaye
Dr Norman GodmanGreenock and InverclydeLabaye
Roger GodsiffBirmingham, Sparkbrook and Small HeathLabaye
Paul GogginsWythenshawe and Sale EastLabaye
Mrs Eileen GordonRomfordLabaye
Ms Jane GriffithsReading EastLabaye
Nigel GriffithsEdinburgh SouthLabaye
Mr Bruce GrocottTelfordLabaye
John GroganSelbyLab (minister)aye
Mr John GunnellMorley and RothwellLabaye
Mike HallWeaver ValeLab (minister)tellaye
Patrick HallBedfordLabaye
David HansonDelynLab (minister)aye
Harriet HarmanCamberwell and PeckhamLab (minister)aye
Sylvia HealHalesowen and Rowley Regiswhilst Labaye
John HealeyWentworthLabaye
Doug HendersonNewcastle upon Tyne NorthLabaye
Mr Ivan HendersonHarwichLabaye
John HeppellNottingham EastLabaye
Stephen HesfordWirral WestLabaye
Keith HillStreathamLab (minister)aye
Mr David HinchliffeWakefieldLabaye
Margaret HodgeBarkingLab (minister)aye
Kate HoeyVauxhallLab (minister)aye
John Home RobertsonEast LothianLabaye
Jimmy HoodClydesdaleLab (minister)aye
Geoff HoonAshfieldLab (minister)aye
Phil HopeCorbyLabaye
Kelvin HopkinsLuton NorthLabaye
Mr Alan HowarthNewport EastLab (minister)aye
Kim HowellsPontypriddLab (minister)aye
Beverley HughesStretford and UrmstonLab (minister)aye
Mr Kevin HughesDoncaster NorthLab (minister)aye
Joan HumbleBlackpool North and FleetwoodLabaye
Mr Alan HurstBraintreeLabaye
John HuttonBarrow and FurnessLab (minister)aye
Brian IddonBolton South EastLabaye
Eric IllsleyBarnsley CentralLabaye
Glenda JacksonHampstead and HighgateLabaye
Mrs Helen JacksonSheffield, HillsboroughLabaye
Mr David JamiesonPlymouth, DevonportLab (minister)aye
Brian JenkinsTamworthLabaye
Alan JohnsonKingston upon Hull West and HessleLab (minister)aye
Miss Melanie JohnsonWelwyn HatfieldLab (minister)aye
Mr Barry JonesAlyn and DeesideLabaye
Helen JonesWarrington NorthLab (minister)aye
Ms Jenny JonesWolverhampton South WestLabaye
Lynne JonesBirmingham, Selly OakLabaye
Tessa JowellDulwich and West NorwoodLab (minister)aye
Jane KennedyLiverpool, WavertreeLab (minister)aye
Piara S KhabraEaling, SouthallLabaye
David KidneyStaffordLabaye
Peter KilfoyleLiverpool, WaltonLabaye
Mr Andy KingRugby and KenilworthLabaye
Ms Oona KingBethnal Green and BowLab (minister)aye
Stephen LadymanSouth ThanetLabaye
David LepperBrighton, PavilionLabaye
Chris LeslieShipleyLabaye
Tom LevittHigh PeakLabaye
Ivan LewisBury SouthLabaye
Mr Terry LewisWorsleyLabaye
Mrs Helen LiddellAirdrie and ShottsLab (minister)aye
Martin LintonBatterseaLabaye
Tony LloydManchester CentralLabaye
Mr David LockWyre ForestLab (minister)aye
Andrew LoveEdmontonLab (minister)aye
Mr Calum MacDonaldNa h-Eileanan an IarLabaye
Andrew MacKinlayThurrockLabaye
Denis MacShaneRotherhamLabaye
Fiona MactaggartSloughLabaye
Mrs Alice MahonHalifaxLabaye
Gordon MarsdenBlackpool SouthLab (minister)aye
David MarshallGlasgow ShettlestonLabaye
Dr Jim MarshallLeicester SouthLabaye
Eric MartlewCarlisleLabaye
Thomas McAvoyGlasgow RutherglenLab (minister)aye
Steve McCabeBirmingham, Hall GreenLab (minister)aye
Chris McCaffertyCalder ValleyLabaye
Ian McCartneyMakerfieldLab (minister)aye
Siobhain McDonaghMitcham and MordenLabaye
John Martin McDonnellHayes and HarlingtonLabaye
Shona McIsaacCleethorpesLabaye
Rosemary McKennaCumbernauld and KilsythLabaye
Mr Kevin McNamaraKingston upon Hull NorthLabaye
Tony McNultyHarrow EastLab (minister)aye
Mr Tony McWalterHemel HempsteadLabaye
Michael MeacherOldham West and RoytonLab (minister)aye
Alan MealeMansfieldLab (minister)aye
Gillian MerronLincolnLabaye
Alan MilburnDarlingtonLab (minister)aye
Andrew MillerEllesmere Port and NestonLabaye
Austin MitchellGreat GrimsbyLab (minister)aye
Laura MoffattCrawleyLabaye
Dr Lewis MoonieKirkcaldyLab (minister)aye
Elliot MorleyScunthorpeLab (minister)aye
Sir John MorrisAberavonLabaye
Kali MountfordColne ValleyLabaye
Chris MullinSunderland SouthLab (minister)aye
Doug NaysmithBristol North WestLabaye
Dan NorrisWansdykeLabaye
Mike O'BrienNorth WarwickshireLab (minister)aye
Edward O'HaraKnowsley SouthLabaye
Mr Martin O'NeillOchilLab (minister)aye
Nick PalmerBroxtoweLabaye
Ian PearsonDudley SouthLabaye
Mr Tom PendryStalybridge and HydeLabaye
Ms Linda PerhamIlford NorthLabaye
Mr Colin PickthallWest LancashireLabaye
James PlaskittWarwick and LeamingtonLabaye
Mr Kerry PollardSt AlbansLabaye
Mr Chris PondGraveshamLabaye
Greg PopeHyndburnLab (minister)aye
Mr Raymond PowellOgmoreLabaye
Bridget PrenticeLewisham EastLabaye
Gordon PrenticePendleLabaye
Dawn PrimaroloBristol SouthLab (minister)aye
Gwyn ProsserDoverLabaye
Ken PurchaseWolverhampton North EastLabaye
Mr Lawrie QuinnScarborough and WhitbyLabaye
Mr Giles RadiceNorth DurhamLab (minister)aye
Bill RammellHarlowLabaye
Nick RaynsfordGreenwich and WoolwichLab (minister)aye
Andy ReedLoughboroughLabaye
John ReidHamilton North and BellshillLab (minister)aye
Geoffrey RobinsonCoventry North WestLabaye
Mr Jeff RookerBirmingham, Perry BarrLab (minister)aye
Terry RooneyBradford NorthLabaye
Mr Ernie RossDundee WestLabaye
Mr Ted RowlandsMerthyr Tydfil and RhymneyLab (minister)aye
Frank RoyMotherwell and WishawLabaye
Joan RuddockLewisham, DeptfordLabaye
Joan RyanEnfield NorthLabaye
Mohammad SarwarGlasgow GovanLabaye
Mr Malcolm SavidgeAberdeen NorthLabaye
Mr Phil SawfordKetteringLabaye
Mr Brian SedgemoreHackney South and ShoreditchLabaye
Barry SheermanHuddersfieldLab (minister)aye
Alan SimpsonNottingham SouthLabaye
Marsha SinghBradford WestLabaye
Dennis SkinnerBolsoverLab (minister)aye
Andrew SmithOxford EastLab (minister)aye
Angela SmithBasildonLabaye
Mr Chris SmithIslington South and FinsburyLab (minister)aye
Geraldine SmithMorecambe and LunesdaleLabaye
John SmithVale of GlamorganLabaye
Mr Llew SmithBlaenau GwentLabaye
Mr Peter SnapeWest Bromwich EastLabaye
Mr Clive SoleyEaling, Acton and Shepherd's BushLab (minister)aye
Helen SouthworthWarrington SouthLabaye
John SpellarWarleyLab (minister)aye
Phyllis StarkeyMilton Keynes South WestLabaye
Mr Gerry SteinbergCity of DurhamLabaye
Mr George StevensonStoke-on-Trent SouthLabaye
Mr David StewartInverness East, Nairn and LochaberLabaye
Ian StewartEcclesLabaye
Mr Paul StinchcombeWellingboroughLabaye
Howard StoateDartfordLabaye
Gavin StrangEdinburgh East and MusselburghLabaye
Graham StringerManchester, BlackleyLab (minister)aye
Gisela StuartBirmingham, EdgbastonLab (minister)aye
Gerry SutcliffeBradford SouthLab (minister)aye
Mrs Ann TaylorDewsburyLab (minister)aye
Dari TaylorStockton SouthLabaye
David TaylorNorth West LeicestershireLabaye
Mr Peter Temple-MorrisLeominsterwhilst Labaye
Mr Gareth ThomasClwyd WestLabaye
Gareth ThomasHarrow WestLabaye
Stephen TimmsEast HamLab (minister)aye
Paddy TippingSherwoodLab (minister)aye
Mark ToddSouth DerbyshireLabaye
Don TouhigIslwynLab (minister)aye
Jon TrickettHemsworthLabaye
Mr Dennis TurnerWolverhampton South EastLab (minister)aye
Desmond TurnerBrighton, KemptownLabaye
Dr George TurnerNorth West NorfolkLabaye
Neil TurnerWiganLabaye
Derek TwiggHaltonLabaye
Mr Bill TynanHamilton SouthLabaye
Rudi VisFinchley and Golders GreenLabaye
Joan WalleyStoke-on-Trent NorthLab (minister)aye
Dave WattsSt Helens NorthLab (minister)aye
Mr Brian WhiteNorth East Milton KeynesLabaye
Alan WhiteheadSouthampton, TestLabaye
Malcolm WicksCroydon NorthLab (minister)aye
Dr Alan WilliamsCarmarthen East and DinefwrLabaye
Alan WilliamsSwansea WestLabaye
Betty WilliamsConwyLabaye
David WinnickWalsall NorthLab (minister)aye
Rosie WintertonDoncaster CentralLabaye
Ms Audrey WisePrestonLabaye
Mike WoodBatley and SpenLabaye
Shaun WoodwardWitneywhilst Labaye
Mr Tony WorthingtonClydebank and MilngavieLabaye
Mr Jimmy WrayGlasgow BailliestonLabaye
Anthony D WrightGreat YarmouthLabaye
Mr Richard AllanSheffield, HallamLDem (front bench)no
Mr Paddy AshdownYeovilLDemno
Norman BakerLewesLDem (front bench)no
Mrs Jackie BallardTauntonLDemno
Alan BeithBerwick-upon-TweedLDem (front bench)no
Tom BrakeCarshalton and WallingtonLDem (front bench)no
Dr Peter BrandIsle of WightLDemno
Colin BreedSouth East CornwallLDemno
Malcolm BruceGordonLDem (front bench)no
Mr John BurnettTorridge and West DevonLDemno
Paul BurstowSutton and CheamLDem (front bench)no
Vincent CableTwickenhamLDem (front bench)no
Menzies CampbellNorth East FifeLDem (front bench)no
Mr David ChidgeyEastleighLDem (front bench)no
Mr Brian CotterWeston-Super-MareLDem (front bench)no
Edward DaveyKingston and SurbitonLDem (front bench)no
Don FosterBathLDem (front bench)no
Andrew GeorgeSt IvesLDem (front bench)no
Mike HancockPortsmouth SouthLDem (front bench)no
Evan HarrisOxford West and AbingdonLDemno
David HeathSomerton and FromeLDem (front bench)no
Simon HughesNorth Southwark and BermondseyLDem (front bench)no
Paul KeetchHerefordLDemno
Mr Archy KirkwoodRoxburgh and BerwickshireLDem (front bench)no
Mr Richard LivseyBrecon and RadnorshireLDem (front bench)no
Mr Robert MaclennanCaithness, Sutherland and Easter RossLDemno
Mrs Ray MichieArgyll and ButeLDemno
Michael MooreTweeddale, Ettrick and LauderdaleLDem (front bench)no
Mark OatenWinchesterLDemno
Mr David RendelNewburyLDemno
Bob RussellColchesterLDem (front bench)no
Adrian SandersTorbayLDem (front bench)no
Robert SmithWest Aberdeenshire and KincardineLDem (front bench)no
Andrew StunellHazel GroveLDem (front bench)no
Matthew TaylorTruro and St AustellLDem (front bench)no
Dr Jenny TongeRichmond ParkLDemno
Mr Paul TylerNorth CornwallLDem (front bench)no
Jim WallaceOrkney and ShetlandLDemno
Steve WebbNorthavonLDem (front bench)no
Phil WillisHarrogate and KnaresboroughLDem (front bench)no
Mr Ieuan Wyn JonesYnys MônPCaye
Elfyn LlwydMeirionnydd Nant ConwyPC (front bench)aye
Mr Simon ThomasCeredigionPCaye
Mr Dafydd WigleyCaernarfonPCaye
Roseanna CunninghamPerthSNPaye
Alasdair MorganGalloway and Upper NithsdaleSNPaye
Alex SalmondBanff and BuchanSNP (front bench)aye
John SwinneyNorth TaysideSNPaye
Mr Roy BeggsEast AntrimUUPno
Jeffrey M. DonaldsonLagan ValleyUUP (front bench)no
Mr William RossEast LondonderryUUPno
Martin SmythBelfast SouthUUPno
Mr William ThompsonWest TyroneUUPno

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