Budget Resolutions and Economic Situation — 19. Value Added Tax (Special Accounting Scheme) — 14 Apr 2003 at 22:25
Motion made, and Question put,
That-
(1) The Value Added Tax Act 1994 shall be amended as follows.
(2) After section 3 there shall be inserted-
"3A Supply of electronic services in member States: special accounting scheme
(1) Schedule 3B (scheme enabling persons who supply electronically supplied services in any member State, but who are not established in a member State, to account for and pay VAT in the United Kingdom on those supplies) has effect.
(2) The Treasury may by order amend Schedule 3B.
(3) The power of the Treasury by order to amend Schedule 3B includes power to make such incidental, supplemental, consequential and transitional provision in connection with any amendment of that Schedule as they think fit.".
(3) In Schedule 1, in paragraph 13, at the end there shall be inserted-
"(8) This paragraph is subject to paragraph 18 of Schedule 3B (cancellation of registration under this Schedule of persons seeking to be registered under that Schedule, etc).".
(4) After Schedule 3A there shall be inserted-
"SCHEDULE 3BSection 3ASupply of electronic services in member States: special accounting schemePart 1RegistrationThe register
1 Persons registered under this Schedule are to be registered in a single register kept by the Commissioners for the purposes of this Schedule.Persons who may be registered
2(1) A person may be registered under this Schedule if he satisfies the following conditions.
(2) Condition 1 is that the person makes or intends to make qualifying supplies in the course of a business carried on by him.
(3) Condition 2 is that the person has neither his business establishment nor a fixed establishment in the United Kingdom or in another member State in relation to any supply of goods or services.
(4) Condition 3 is that the person is not-
(a) registered under this Act,
(b) identified for the purposes of VAT in accordance with the law of another member State, or
(c) registered under an Act of Tynwald for the purposes of any tax imposed by or under an Act of Tynwald which corresponds to VAT.
(5) Condition 4 is that the person-
(a) is not required to be registered or identified as mentioned in condition 3, or
(b) is required to be so registered or identified, but solely by virtue of the fact that he makes or intends to make qualifying supplies.
(6) Condition 5 is that the person is not identified under any provision of the law of another member State which implements Article 26c.
(7) In this Schedule, "Article 26c" means Article 26c of the 1977 VAT Directive (which is inserted by Article 1(3) of the 2002 VAT Directive).
(8) References in this Schedule to a person's being registered under this Act do not include a reference to that person's being registered under this Schedule.Qualifying supplies
3 In this Schedule, "qualifying supply" means a supply of electronically supplied services (within the meaning of paragraph 7C of Schedule 5) to a person who-
(a) belongs in the United Kingdom or another member State, and
(b) receives those services otherwise than for the purposes of a business carried on by him.Registration request
4 (1) If a person-
(a) satisfies the Commissioners that the conditions in paragraph 2 above are satisfied in his case, and
(b) makes a request in accordance with this paragraph (a "registration request"),
the Commissioners must register him under this Schedule.
(2) Sub-paragraph (1) above is subject to paragraph 9 below.
(3) A registration request must contain the following particulars-
(a) the name of the person making the request;
(b) his postal address;
(c) his electronic addresses (including any websites);
(d) where he has been allocated a number by the tax authorities in the country in which he belongs, that number;
(e) the date on which he began, or intends to begin, making qualifying supplies.
(4) A registration request must include a statement that the person making the request is not-
(a) registered under this Act,
(b) identified for the purposes of VAT in accordance with the law of another member State, or
(c) registered under an Act of Tynwald for the purposes of any tax imposed by or under an Act of Tynwald which corresponds to VAT.
(5) A registration request must be made by such electronic means, and in such manner, as the Commissioners may direct or may by regulations prescribe.Date on which registration takes effect
5 (1) Where a person is registered under this Schedule, his registration takes effect-
(a) on the date on which his registration request is made, or
(b) on such earlier or later date as may be agreed between him and the Commissioners.
(2) For the purposes of sub-paragraph (1) above-
(a) no registration is to take effect before 1st July 2003, and
(b) registration requests made before that date are to be treated as if they were made on that date.Registration number
6 On registering a person under this Schedule, the Commissioners must-
(a) allocate a registration number to him, and
(b) notify him electronically of the number.Obligation to notify changes
7 (1) A person who has made a registration request must notify the Commissioners if subsequently-
(a) there is a change in any of the particulars contained in his request in accordance with paragraph 4(3) above,
(b) he ceases to make, or to have the intention of making, qualifying supplies, or
(c) he ceases to satisfy the conditions in any of sub-paragraphs (3) to (6) of paragraph 2 above.
(2) A notification under this paragraph must be given within the period of 30 days beginning with the date of the change of particulars or of the cessation.
(3) A notification under this paragraph must be given by such electronic means, and in such manner, as the Commissioners may direct or may by regulations prescribe.Cancellation of registration
8 (1) The Commissioners must cancel a person's registration under this Schedule if-
(a) he notifies them that he has ceased to make, or to have the intention of making, qualifying supplies,
(b) they otherwise determine that he has ceased to make, or to have the intention of making, qualifying supplies,
(c) he notifies them that he has ceased to satisfy the conditions in any of sub-paragraphs (3) to (6) of paragraph 2 above,
(d) they otherwise determine that he has ceased to satisfy any of those conditions, or
(e) they determine that he has persistently failed to comply with his obligations under this Schedule.
(2) In a case falling within sub-paragraph (1)(a) or (c) above, cancellation of a person's registration under this paragraph takes effect-
(a) on the date on which the notification is received, or
(b) on such earlier or later date as may be agreed between him and the Commissioners.
(3) In a case falling within sub-paragraph (1)(b), (d) or (e) above, cancellation of a person's registration under this paragraph takes effect-
(a) on the date on which the determination is made, or
(b) on such earlier or later date as the Commissioners may in his particular case direct.Registration after cancellation for persistent default
9 (1) The Commissioners-
(a) are not required by paragraph 4(1) above to register a person under this Schedule if he is a persistent defaulter, but
(b) shall have the power to do so.
(2) In this paragraph, "persistent defaulter" means a person-
(a) whose previous registration under this Schedule has been cancelled under paragraph 8(1)(e) above (persistent failure to comply with obligations under this Schedule), or
(b) who has been excluded from the identification register under any provision of the law of another member State which implements Article 26c(B)(4)(d) of the 1977 VAT Directive (persistent failure to comply with rules concerning the special scheme).Part 2Obligations following registration, etcLiability for VAT
10 (1) A person is liable to pay VAT under and in accordance with this Schedule if-
(a) he makes a qualifying supply, and
(b) he is registered under this Schedule when he makes the supply.
(2) The amount of VAT which a person is liable to pay by virtue of this Schedule on any qualifying supply is to be determined in accordance with sub-paragraphs (3) and (4) below.
(3) If the qualifying supply is treated as made in the United Kingdom, the amount is the amount of VAT that would have been charged on the supply under this Act if the person had been registered under this Act when he made the supply.
(4) If the qualifying supply is treated as made in another member State, the amount is the amount of VAT that would have been charged on the supply in accordance with the law of that member State if the person had been identified for the purposes of VAT in that member State when he made the supply.
(5) Where a person is liable to pay VAT by virtue of this Schedule-
(a) any amount falling to be determined in accordance with sub-paragraph (3) above is to be regarded for the purposes of this Act as VAT charged in accordance with this Act, and
(b) any amount falling to be determined in accordance with sub-paragraph (4) above in relation to another member State is to be regarded for those purposes as VAT charged in accordance with the law of that member State.Obligation to submit special accounting returns
11(1) A person who is, or has been, registered under this Schedule must submit a return (a "special accounting return") to the Controller for each reporting period.
(2) Each quarter for the whole or any part of which a person is registered under this Schedule is a "reporting period" in the case of that person.
(3) The special accounting return must state the person's registration number.
(4) For each member State in which the person is treated as having made qualifying supplies for the reporting period, the special accounting return must specify-
(a) the total value of his qualifying supplies treated as made in that member State in that period, apart from the VAT which he is liable to pay by virtue of this Schedule in respect of those supplies,
(b) the rate of VAT applicable to those supplies by virtue of sub-paragraph (3) or (4) (as the case may be) of paragraph 10 above, and
(c) the total amount of VAT payable by him by virtue of this Schedule in respect of those supplies in that period.
(5) The special accounting return must state the total amount of VAT which the person is liable to pay by virtue of this Schedule in respect of all qualifying supplies treated as made by him in all member States in the reporting period.
(6) If a person is registered under this Schedule for part only of a reporting period, references in this paragraph to his qualifying supplies in that period are references to his qualifying supplies in that part of that period.
(7) In this Schedule, "the Controller" means the Controller, Customs and Excise Value Added Tax Central Unit.Further obligations with respect to special accounting returns
12(1) A special accounting return must set out in sterling the amounts referred to in paragraph 11 above.
(2) Any conversion from one currency into another for the purposes of sub-paragraph (1) above shall be made by using the exchange rates published by the European Central Bank-
(a) for the last day of the reporting period to which the special accounting return relates, or
(b) if no such rate is published for that day, for the next day for which such a rate is published.
(3) A special accounting return must be submitted to the Controller within the period of 20 days after the last day of the reporting period to which it relates.
(4) A special accounting return must be submitted by such electronic means, and in such manner, as the Commissioners may direct or may by regulations prescribe.Payment of VAT
13 (1) A person who is required to submit a special accounting return must, at the same time as he submits the return, pay to the Controller in sterling the amount referred to in paragraph 11(5) above in respect of the reporting period to which the return relates.
(2) A payment under this paragraph must be made in such manner as the Commissioners may direct or may by regulations prescribe.Obligations to keep and produce records
14 (1) A person must keep records of the transactions which he enters into for the purposes of, or in connection with, qualifying supplies made by him at any time when he is registered under this Schedule.
(2) The records to be kept must be such as will enable the tax authorities for the member State in which a qualifying supply is treated as made to determine whether any special accounting return which is submitted in respect of that supply is correct.
(3) Any records required to be kept must be made available-
(a) to the tax authorities for the member State in which the qualifying supply to which the records relate was treated as made, if they so request, or
(b) to the Commissioners, if they so request.
(4) Records must be made available electronically under sub-paragraph (3) above.
(5) The records relating to a transaction must be maintained for a period of ten years beginning with the 1st January following the date on which the transaction was entered into.Commissioners' power to request production of records
15 (1) The Commissioners may request a person to make available to them electronically records of the transactions entered into by him for the purposes of, or in connection with, qualifying supplies to which this paragraph applies.
(2) This paragraph applies to qualifying supplies which-
(a) are treated as made in the United Kingdom, and
(b) are made by the person while he is identified under any provision of the law of another member State which implements Article 26c.Part 3Understatements and overstatements of UK VATUnderstatement or overstatement of UK VAT in special scheme return
16(1) If the Commissioners consider that a person who is or has been a participant in the special scheme has submitted a special scheme return which understates his liability to UK VAT, they may give him a notice-
(a) identifying the return in which they consider that the understatement was made,
(b) specifying the amount by which they consider that the person's liability to UK VAT has been understated, and
(c) requesting him to pay that amount to the Controller within the period of 30 days beginning with the date on which the notice is given.
(2) If the Commissioners consider that a person who is or has been a participant in the special scheme has submitted a special scheme return which overstates his liability to UK VAT, they may give him a notice-
(a) identifying the return in which they consider that the overstatement was made, and
(b) specifying the amount by which they consider that the person's liability to UK VAT has been overstated.
(3) Where the Commissioners give a person a notice under sub-paragraph (2) above, they are liable to pay him the amount specified in the notice.
(4) No notice under this paragraph may be given more than 3 years after the end of the period for which the special scheme return in question was made.
(5) In this Schedule, "participant in the special scheme" means a person who-
(a) is registered under this Schedule, or
(b) is identified under any provision of the law of another member State which implements Article 26c.
(6) In this paragraph-
"special scheme return" means-
(a) a special accounting return; or
(b) a value added tax return submitted to the tax authorities of another member State;
"UK VAT" means VAT which a person is liable to pay (whether in the United Kingdom or another member State) in respect of qualifying supplies treated as made in the United Kingdom at a time when he is or was a participant in the special scheme;
"value added tax return", in relation to another member State, means any value added tax return required to be submitted under any provision of the law of that member State which implements Article 26c(B)(5) of the 1977 VAT Directive.Part 4Application of provisions relating to VAT
Registration under this Act
17 Notwithstanding any provision in this Act to the contrary, a participant in the special scheme is not required to be registered under this Act by virtue of making qualifying supplies.De-registration
18 Where a person who is registered under Schedule 1 satisfies the Commissioners that he intends to apply for-
(a) registration under this Schedule, or
(b) identification under any provision of the law of another member State which implements Article 26c,
they may, if he so requests, cancel his registration under Schedule 1 with effect from the day on which the request is made or from such later date as may be agreed between him and the Commissioners.
VAT representatives
19 Section 48(1) (VAT representatives) does not permit the Commissioners to direct a participant in the special scheme to appoint a VAT representative.Appeals
20 (1) An appeal shall lie to a tribunal with respect to any of the following-
(a) the registration or cancellation of the registration of any person under this Schedule;
(b) a decision of the Commissioners to give a notice under sub-paragraph (1) of paragraph 16 above;
(c) the amount specified in any such notice or in a notice under sub-paragraph (2) of that paragraph.
(2) Part 5 (appeals), and any orders or regulations under that Part, have effect in relation to an appeal under this paragraph as if it were an appeal under section 83 (but not under any particular paragraph of that section).
Payments on account of non-UK VAT to other member States
21 (1) Neither-
(a) paragraph 1(2) of Schedule 11, nor
(b) section 10 of the Exchequer and Audit Departments Act 1866,
applies to money or securities for money collected or received for or on account of VAT if required to be paid to another member State by virtue of the VAT Co-operation Regulation.
(2) In sub-paragraph (1) above, "the VAT Co-operation Regulation" means the Council Regulation of 27 January 1992 on administrative co-operation in the field of indirect taxation (VAT) (218/92/EEC), as amended by the Council Regulation of 7 May 2002 (792/2002/EC) (which temporarily amends the VAT Co-operation Regulation as regards additional measures regarding electronic commerce).
Refund of UK VAT
22(1) The provisions which give effect to the 1986 VAT Refund Directive in the United Kingdom have effect in relation to a participant in the special scheme, but with the following modifications. (2) The provision which gives effect to Article 2(1) of the 1986 VAT Refund Directive (as at 9th April 2003, see regulation 186 of the Value Added Tax Regulations 1995) shall apply in relation to a participant in the special scheme, but only so as to entitle him to a refund of VAT charged on-
(a) goods imported by him into the United Kingdom, and
(b) supplies made to him in the United Kingdom,
in connection with the making by him of qualifying supplies while he is a participant in the special scheme.
(3) The following provisions shall be omitted.
(4) The first provision is that which gives effect to Article 1(1) of the 1986 VAT Refund Directive, so far as it requires a member State to prevent a person who is deemed to have supplied services in that member State during a period from being granted a refund of VAT for that period (as at 9th April 2003, see regulation 188(2)(b) of the Value Added Tax Regulations 1995).
(5) The second provision is that which gives effect to Article 2(2) of the 1986 VAT Refund Directive (which permits member States to make refunds conditional upon the granting by third States of comparable advantages regarding turnover taxes: as at 9th April 2003, see regulation 188(1) of the Value Added Tax Regulations 1995).
(6) The third provision is that which gives effect to Article 2(3) of the 1986 VAT Refund Directive (which permits member States to require the appointment of a tax representative: as at 9th April 2003, see regulation 187 of the Value Added Tax Regulations 1995).
(7) The fourth provision is that which gives effect to Article 4(2) of the 1986 VAT Refund Directive (which permits member States to provide for the exclusion of certain expenditure and to make refunds subject to additional conditions).
(8) In this paragraph "the 1986 VAT Refund Directive" means the Thirteenth Council Directive of 17th November 1986 on the harmonisation of the laws of the member States relating to turnover taxes-arrangements for the refund of value added tax to taxable persons not established in Community territory (86/560/ EEC).Part 5Supplementary
Interpretation
23(1) In this Schedule-
"the 1977 VAT Directive" means the Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the member States relating to turnover taxes-common system of value added tax: uniform basis of assessment (77/388/EEC);
"the 2002 VAT Directive" means the Council Directive of 7 May 2002 amending and amending temporarily the 1977 VAT Directive as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services (2002/38/EC);
"Article 26c" has the meaning given by paragraph 2(7);
"the Controller" has the meaning given by paragraph 11(7) above;
"participant in the special scheme" has the meaning given by paragraph 16(5) above;
"qualifying supply" has the meaning given by paragraph 3 above;
"registration number" means the number allocated to a person on his registration under this Schedule in accordance with paragraph 6(a) above;
"registration request" is to be construed in accordance with paragraph 4(1)(b) above;
"reporting period" is to be construed in accordance with paragraph 11(2) above;
"special accounting return" is to be construed in accordance with paragraph 11(1) above.
(2) References in this Schedule to a qualifying supply being "treated as made" in a member State are references to its being treated as made-
(a) in the United Kingdom, by virtue of any provision which gives effect in the United Kingdom to Article 9(2)(f) of the 1977 VAT Directive (which is inserted by Article 1(1)(b) of the 2002 VAT Directive), or
(b) in another member State, by virtue of any provision of the law of that member State which gives effect to that Article.
(3) The provision which, as at 9th April 2003, is to give effect in the United Kingdom to Article 9(2)(f) of the 1977 VAT Directive (as mentioned in sub-paragraph (2)(a) above) is article 16A of the Value Added Tax (Place of Supply of Services) Order 1992 (which is prospectively inserted by article 3 of the Value Added Tax (Place of Supply of Services) (Amendment) Order 2003).".
(5) The amendments made by this Resolution have effect in relation to qualifying supplies made on or after 1st July 2003.
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.
The House divided: Ayes 364, Noes 132.
Debate in Parliament | Historical Hansard | Source |
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Votes by party, red entries are votes against the majority for that party.
What is Tell?
'+1 tell' means that in addition one member of that party was a
teller for that division lobby.
What are Boths? An MP can vote both
aye and no in the same division. The boths
page explains this.
What is Turnout? This is measured against
the total membership of the party at the time of the vote.
Party | Majority (Aye) | Minority (No) | Both | Turnout |
Con | 0 | 124 (+2 tell) | 0 | 77.3% |
DUP | 0 | 1 | 0 | 20.0% |
Independent | 1 | 0 | 0 | 100.0% |
Independent Conservative | 0 | 1 | 0 | 100.0% |
Lab | 311 (+2 tell) | 0 | 0 | 76.3% |
LDem | 44 | 0 | 0 | 83.0% |
PC | 3 | 0 | 0 | 75.0% |
SNP | 5 | 0 | 0 | 100.0% |
UUP | 0 | 6 | 0 | 100.0% |
Total: | 364 | 132 | 0 | 77.2% |
Includes MPs who were absent (or abstained)
from this vote.
Sort by: Name | Constituency | Party | Vote
Name | Constituency | Party | Vote |
Diane Abbott | Hackney North and Stoke Newington | Lab | absent |
Gerry Adams | Belfast West | SF | absent |
Mrs Irene Adams | Paisley North | Lab (minister) | aye |
Nick Ainger | Carmarthen West and South Pembrokeshire | Lab (minister) | aye |
Bob Ainsworth | Coventry North East | Lab (minister) | absent |
Peter Ainsworth | East Surrey | Con | absent |
Douglas Alexander | Paisley South | Lab (minister) | aye |
Mr Richard Allan | Sheffield, Hallam | LDem (front bench) | aye |
Graham Allen | Nottingham North | Lab | absent |
Sir David Amess | Southend West | Con (front bench) | no |
Michael Ancram | Devizes | Con (front bench) | no |
Mr Donald Anderson | Swansea East | Lab (minister) | aye |
Janet Anderson | Rossendale and Darwen | Lab | absent |
James Arbuthnot | North East Hampshire | Con (front bench) | no |
Hilary Armstrong | North West Durham | Lab (minister) | aye |
Ms Candy Atherton | Falmouth and Camborne | Lab | aye |
Charlotte Atkins | Staffordshire Moorlands | Lab (minister) | aye |
Mr David Atkinson | Bournemouth East | Con | no |
Peter Atkinson | Hexham | Con | no |
John Austin | Erith and Thamesmead | Lab | absent |
Richard Bacon | South Norfolk | Con (front bench) | no |
Adrian Bailey | West Bromwich West | Lab (minister) | aye |
Vera Baird | Redcar | Lab | aye |
Norman Baker | Lewes | LDem | aye |
Tony Baldry | Banbury | Con (front bench) | no |
Mr Tony Banks | West Ham | Lab | aye |
Gregory Barker | Bexhill and Battle | Con (front bench) | no |
Mr Harry Barnes | North East Derbyshire | Lab | absent |
John Baron | Billericay | Con | absent |
John Barrett | Edinburgh West | LDem | aye |
Kevin Barron | Rother Valley | Lab (minister) | aye |
John Battle | Leeds West | Lab | aye |
Hugh Bayley | City of York | Lab (minister) | aye |
Mr Nigel Beard | Bexleyheath and Crayford | Lab | absent |
Margaret Beckett | Derby South | Lab (minister) | aye |
Anne Begg | Aberdeen South | Lab (minister) | aye |
Mr Roy Beggs | East Antrim | UUP | no |
Alan Beith | Berwick-upon-Tweed | LDem (front bench) | absent |
Stuart Bell | Middlesbrough | Lab (minister) | aye |
Henry Bellingham | North West Norfolk | Con (front bench) | no |
Hilary Benn | Leeds Central | Lab (minister) | aye |
Mr Andrew Bennett | Denton and Reddish | Lab | absent |
Joe Benton | Bootle | Lab (minister) | aye |
John Bercow | Buckingham | Con (front bench) | no |
Paul Beresford | Mole Valley | Con (front bench) | no |
Roger Berry | Kingswood | Lab | aye |
Mr Harold Best | Leeds North West | Lab | absent |
Clive Betts | Sheffield, Attercliffe | Lab (minister) | aye |
Liz Blackman | Erewash | Lab | aye |
Tony Blair | Sedgefield | Lab (minister) | absent |
Hazel Blears | Salford | Lab (minister) | aye |
Bob Blizzard | Waveney | Lab | aye |
David Blunkett | Sheffield, Brightside | Lab (minister) | absent |
Crispin Blunt | Reigate | Con (front bench) | no |
Mr Paul Boateng | Brent South | Lab (minister) | aye |
David Borrow | South Ribble | Lab | aye |
Tim Boswell | Daventry | Con (front bench) | no |
Peter Bottomley | Worthing West | Con (front bench) | absent |
Mrs Virginia Bottomley | South West Surrey | Con | absent |
Mr Keith Bradley | Manchester, Withington | Lab | aye |
Mr Peter Bradley | The Wrekin | Lab | absent |
Ben Bradshaw | Exeter | Lab (minister) | absent |
Graham Brady | Altrincham and Sale West | Con (front bench) | no |
Tom Brake | Carshalton and Wallington | LDem (front bench) | aye |
Julian Brazier | Canterbury | Con (front bench) | no |
Colin Breed | South East Cornwall | LDem | absent |
Kevin Brennan | Cardiff West | Lab (minister) | absent |
Annette Brooke | Mid Dorset and North Poole | LDem (front bench) | aye |
Gordon Brown | Dunfermline East | Lab (minister) | aye |
Nick Brown | Newcastle upon Tyne East and Wallsend | Lab (minister) | aye |
Russell Brown | Dumfries | Lab (minister) | aye |
Des Browne | Kilmarnock and Loudoun | Lab (minister) | aye |
Angela Browning | Tiverton and Honiton | Con (front bench) | no |
Malcolm Bruce | Gordon | LDem | aye |
Chris Bryant | Rhondda | Lab (minister) | aye |
Karen Buck | Regent's Park and Kensington North | Lab (minister) | aye |
Richard Burden | Birmingham, Northfield | Lab (minister) | absent |
Colin Burgon | Elmet | Lab | aye |
Mr John Burnett | Torridge and West Devon | LDem | aye |
Andy Burnham | Leigh | Lab (minister) | aye |
Simon Burns | West Chelmsford | Con (front bench) | no |
David Burnside | South Antrim | whilst UUP | no |
Paul Burstow | Sutton and Cheam | LDem (front bench) | aye |
Alistair Burt | North East Bedfordshire | Con (front bench) | no |
John Butterfill | Bournemouth West | Con | absent |
Stephen Byers | North Tyneside | Lab | absent |
Vincent Cable | Twickenham | LDem (front bench) | aye |
Richard Caborn | Sheffield Central | Lab (minister) | aye |
David Cairns | Greenock and Inverclyde | Lab | aye |
Patsy Calton | Cheadle | LDem | aye |
David Cameron | Witney | Con (front bench) | no |
Alan Campbell | Tynemouth | Lab | aye |
Mrs Anne Campbell | Cambridge | Lab | aye |
Gregory Campbell | East Londonderry | DUP (front bench) | absent |
Menzies Campbell | North East Fife | LDem (front bench) | absent |
Ronnie Campbell | Blyth Valley | Lab | aye |
Mr Ivor Caplin | Hove | Lab (minister) | aye |
Alistair Carmichael | Orkney and Shetland | LDem (front bench) | aye |
Mr Roger Casale | Wimbledon | Lab | aye |
Bill Cash | Stone | Con (front bench) | no |
Martin Caton | Gower | Lab (minister) | aye |
Ian Cawsey | Brigg and Goole | Lab | aye |
Colin Challen | Morley and Rothwell | Lab | aye |
Ben Chapman | Wirral South | Lab | aye |
Sir Sydney Chapman | Chipping Barnet | Con | no |
David Chaytor | Bury North | Lab | absent |
Mr David Chidgey | Eastleigh | LDem (front bench) | aye |
Christopher Chope | Christchurch | Con (front bench) | no |
Michael Clapham | Barnsley West and Penistone | Lab | aye |
James Clappison | Hertsmere | Con (front bench) | no |
Ms Helen Clark | Peterborough | Lab | aye |
Dr Lynda Clark | Edinburgh Pentlands | Lab (minister) | absent |
Paul Clark | Gillingham | Lab | aye |
Charles Clarke | Norwich South | Lab (minister) | absent |
Kenneth Clarke | Rushcliffe | Con (front bench) | no |
Tom Clarke | Coatbridge and Chryston | Lab | aye |
Mr Tony Clarke | Northampton South | Lab | aye |
David Clelland | Tyne Bridge | Lab | absent |
Geoffrey Clifton-Brown | Cotswold | Con (front bench) | absent |
Ann Clwyd | Cynon Valley | Lab (minister) | aye |
Vernon Coaker | Gedling | Lab | aye |
Ann Coffey | Stockport | Lab | aye |
Harry Cohen | Leyton and Wanstead | Lab | aye |
Mr Iain Coleman | Hammersmith and Fulham | Lab | aye |
Mr Tim Collins | Westmorland and Lonsdale | Con | no |
Mr Tony Colman | Putney | Lab | aye |
Michael Connarty | Falkirk East | Lab (minister) | absent |
Derek Conway | Old Bexley and Sidcup | Con | no |
Frank Cook | Stockton North | Lab | absent |
Robin Cook | Livingston | Lab | aye |
Yvette Cooper | Pontefract and Castleford | Lab (minister) | aye |
Jeremy Corbyn | Islington North | Lab | absent |
Patrick Cormack | South Staffordshire | Con (front bench) | no |
Ms Jean Corston | Bristol East | Lab (minister) | absent |
Mr Brian Cotter | Weston-Super-Mare | LDem (front bench) | aye |
Jim Cousins | Newcastle upon Tyne Central | Lab | aye |
Mr Tom Cox | Tooting | Lab | aye |
Mr James Cran | Beverley and Holderness | Con | absent |
Professor Ross Cranston | Dudley North | Lab | absent |
David Crausby | Bolton North East | Lab (minister) | aye |
Jon Cruddas | Dagenham | Lab | aye |
Ann Cryer | Keighley | Lab | aye |
John Cryer | Hornchurch | Lab | aye |
John Cummings | Easington | Lab | aye |
Dr Jack Cunningham | Copeland | Lab (minister) | absent |
Jim Cunningham | Coventry South | Lab | aye |
Tony Cunningham | Workington | Lab (minister) | aye |
David Curry | Skipton and Ripon | Con | no |
Claire Curtis-Thomas | Crosby | Lab | absent |
Mr Paul Daisley | Brent East | Lab | absent |
Mr Tam Dalyell | Linlithgow | Lab | aye |
Alistair Darling | Edinburgh Central | Lab (minister) | aye |
Edward Davey | Kingston and Surbiton | LDem (front bench) | aye |
Mrs Valerie Davey | Bristol West | Lab | aye |
Wayne David | Caerphilly | Lab (minister) | aye |
Ian Davidson | Glasgow Pollok | Lab (minister) | aye |
Mr Denzil Davies | Llanelli | Lab | aye |
Geraint Davies | Croydon Central | Lab (minister) | aye |
Quentin Davies | Grantham and Stamford | Con (front bench) | absent |
David Davis | Haltemprice and Howden | Con (front bench) | no |
Mr Terry Davis | Birmingham, Hodge Hill | Lab | absent |
Mr Hilton Dawson | Lancaster and Wyre | Lab | aye |
Janet Dean | Burton | Lab | aye |
John Denham | Southampton, Itchen | Lab | aye |
Parmjit Dhanda | Gloucester | Lab | aye |
Andrew Dismore | Hendon | Lab | aye |
Jonathan Djanogly | Huntingdon | Con (front bench) | no |
Jim Dobbin | Heywood and Middleton | Lab | aye |
Frank Dobson | Holborn and St Pancras | Lab | aye |
Nigel Dodds | Belfast North | DUP (front bench) | absent |
Pat Doherty | West Tyrone | SF | absent |
Jeffrey M. Donaldson | Lagan Valley | whilst UUP (front bench) | no |
Brian H Donohoe | Cunninghame South | Lab (minister) | absent |
Frank Doran | Aberdeen Central | Lab | aye |
Stephen Dorrell | Charnwood | Con | no |
Ms Sue Doughty | Guildford | LDem | aye |
Jim Dowd | Lewisham West | Lab (minister) | aye |
David Drew | Stroud | Lab (minister) | aye |
Ms Julia Drown | South Swindon | Lab | absent |
Alan Duncan | Rutland and Melton | Con (front bench) | no |
Mr Peter Duncan | Galloway and Upper Nithsdale | Con | no |
Iain Duncan Smith | Chingford and Woodford Green | Con (front bench) | no |
Gwyneth Dunwoody | Crewe and Nantwich | Lab | absent |
Angela Eagle | Wallasey | Lab (minister) | aye |
Maria Eagle | Liverpool, Garston | Lab (minister) | aye |
Mr Huw Edwards | Monmouth | Lab | aye |
Clive Efford | Eltham | Lab (minister) | aye |
Louise Ellman | Liverpool, Riverside | Lab (minister) | aye |
Jeff Ennis | Barnsley East and Mexborough | Lab | aye |
Bill Etherington | Sunderland North | Lab | aye |
Nigel Evans | Ribble Valley | Con (front bench) | no |
Ms Annabelle Ewing | Perth | SNP | aye |
Michael Fabricant | Lichfield | Con (front bench) | no |
Michael Fallon | Sevenoaks | Con (front bench) | no |
Paul Farrelly | Newcastle-under-Lyme | Lab (minister) | aye |
Frank Field | Birkenhead | Lab (minister) | aye |
Mark Field | Cities of London and Westminster | Con | no |
Mark Fisher | Stoke-on-Trent Central | Lab | aye |
Jim Fitzpatrick | Poplar and Canning Town | Lab (minister) | aye |
Ms Lorna Fitzsimons | Rochdale | Lab | aye |
Mr Howard Flight | Arundel and South Downs | whilst Con (front bench) | no |
Caroline Flint | Don Valley | Lab (minister) | aye |
Mr Adrian Flook | Taunton | Con | no |
Paul Flynn | Newport West | Lab | aye |
Barbara Follett | Stevenage | Lab | aye |
Eric Forth | Bromley and Chislehurst | Con | absent |
Mr Derek Foster | Bishop Auckland | Lab (minister) | aye |
Don Foster | Bath | LDem (front bench) | aye |
Michael Foster | Worcester | Lab | aye |
Michael Jabez Foster | Hastings and Rye | Lab | aye |
Mr George Foulkes | Carrick, Cumnock and Doon Valley | Lab | aye |
Liam Fox | Woodspring | Con (front bench) | absent |
Hywel Francis | Aberavon | Lab (minister) | aye |
Mark Francois | Rayleigh | Con (front bench) | no |
Roger Gale | North Thanet | Con (front bench) | no |
George Galloway | Glasgow Kelvin | whilst Lab | aye |
Mike Gapes | Ilford South | Lab | aye |
Barry Gardiner | Brent North | Lab (minister) | aye |
Edward Garnier | Harborough | Con (front bench) | no |
Andrew George | St Ives | LDem (front bench) | aye |
Bruce George | Walsall South | Lab | aye |
Neil Gerrard | Walthamstow | Lab | aye |
Nick Gibb | Bognor Regis and Littlehampton | Con (front bench) | no |
Ian Gibson | Norwich North | Lab | aye |
Sandra Gidley | Romsey | LDem | aye |
Michelle Gildernew | Fermanagh and South Tyrone | SF | absent |
Dame Cheryl Gillan | Chesham and Amersham | Con (front bench) | absent |
Linda Gilroy | Plymouth, Sutton | Lab | aye |
Roger Godsiff | Birmingham, Sparkbrook and Small Heath | Lab | absent |
Paul Goggins | Wythenshawe and Sale East | Lab | aye |
Paul Goodman | Wycombe | Con | no |
James Gray | North Wiltshire | Con | no |
Chris Grayling | Epsom and Ewell | Con (front bench) | no |
Damian Green | Ashford | Con (front bench) | no |
Mr Matthew Green | Ludlow | LDem | aye |
John Greenway | Ryedale | Con | no |
Dominic Grieve | Beaconsfield | Con (front bench) | no |
Ms Jane Griffiths | Reading East | Lab | aye |
Nigel Griffiths | Edinburgh South | Lab (minister) | aye |
Mr Win Griffiths | Bridgend | Lab | aye |
John Grogan | Selby | Lab | aye |
John Gummer | Suffolk Coastal | Con (front bench) | no |
William Hague | Richmond (Yorks) | Con (front bench) | no |
Peter Hain | Neath | Lab (minister) | absent |
Mike Hall | Weaver Vale | Lab | aye |
Patrick Hall | Bedford | Lab | absent |
David Hamilton | Midlothian | Lab (minister) | aye |
Fabian Hamilton | Leeds North East | Lab (minister) | aye |
Philip Hammond | Runnymede and Weybridge | Con (front bench) | no |
Mike Hancock | Portsmouth South | LDem (front bench) | aye |
David Hanson | Delyn | Lab | aye |
Harriet Harman | Camberwell and Peckham | Lab (minister) | aye |
Evan Harris | Oxford West and Abingdon | LDem | aye |
Tom Harris | Glasgow Cathcart | Lab (minister) | aye |
Nick Harvey | North Devon | LDem (front bench) | aye |
Alan Haselhurst | Saffron Walden | Deputy Speaker (front bench) | absent |
Dai Havard | Merthyr Tydfil and Rhymney | Lab (minister) | aye |
Mr Nick Hawkins | Surrey Heath | Con | absent |
John Hayes | South Holland and The Deepings | Con (front bench) | no |
Sylvia Heal | Halesowen and Rowley Regis | Deputy Speaker | absent |
Oliver Heald | North East Hertfordshire | Con (front bench) | no |
John Healey | Wentworth | Lab (minister) | aye |
David Heath | Somerton and Frome | LDem (front bench) | aye |
David Heathcoat-Amory | Wells | Con | no |
Doug Henderson | Newcastle upon Tyne North | Lab | aye |
Mr Ivan Henderson | Harwich | Lab | aye |
Mark Hendrick | Preston | Lab (minister) | aye |
Charles Hendry | Wealden | Con (front bench) | no |
Stephen Hepburn | Jarrow | Lab | aye |
John Heppell | Nottingham East | Lab (minister) | aye |
Sylvia Hermon | North Down | UUP (front bench) | no |
Stephen Hesford | Wirral West | Lab | aye |
Patricia Hewitt | Leicester West | Lab (minister) | aye |
David Heyes | Ashton-under-Lyne | Lab (minister) | aye |
Keith Hill | Streatham | Lab (minister) | aye |
Mr David Hinchliffe | Wakefield | Lab | aye |
Mark Hoban | Fareham | Con (front bench) | no |
Margaret Hodge | Barking | Lab (minister) | absent |
Kate Hoey | Vauxhall | Lab | aye |
Douglas Hogg | Sleaford and North Hykeham | Con | absent |
Paul Holmes | Chesterfield | LDem | aye |
Jimmy Hood | Clydesdale | Lab (minister) | aye |
Geoff Hoon | Ashfield | Lab (minister) | aye |
Phil Hope | Corby | Lab (minister) | aye |
Kelvin Hopkins | Luton North | Lab (minister) | aye |
John Horam | Orpington | Con | absent |
Michael Howard | Folkestone and Hythe | Con (front bench) | no |
Mr Alan Howarth | Newport East | Lab (minister) | absent |
George Howarth | Knowsley North and Sefton East | Lab (minister) | aye |
Gerald Howarth | Aldershot | Con (front bench) | absent |
Kim Howells | Pontypridd | Lab (minister) | aye |
Lindsay Hoyle | Chorley | Lab (minister) | absent |
Beverley Hughes | Stretford and Urmston | Lab (minister) | aye |
Mr Kevin Hughes | Doncaster North | Lab | aye |
Simon Hughes | North Southwark and Bermondsey | LDem (front bench) | aye |
Joan Humble | Blackpool North and Fleetwood | Lab | aye |
Mr John Hume | Foyle | SDLP | absent |
Mr Andrew Hunter | Basingstoke | whilst Independent Conservative | no |
Mr Alan Hurst | Braintree | Lab | aye |
John Hutton | Barrow and Furness | Lab (minister) | aye |
Brian Iddon | Bolton South East | Lab | aye |
Eric Illsley | Barnsley Central | Lab | absent |
Adam Ingram | East Kilbride | Lab (minister) | aye |
Huw Irranca-Davies | Ogmore | Lab (minister) | aye |
Michael Jack | Fylde | Con | no |
Glenda Jackson | Hampstead and Highgate | Lab | aye |
Mrs Helen Jackson | Sheffield, Hillsborough | Lab | aye |
Robert Jackson | Wantage | whilst Con | no |
Mr David Jamieson | Plymouth, Devonport | Lab (minister) | aye |
Bernard Jenkin | North Essex | Con (front bench) | no |
Brian Jenkins | Tamworth | Lab | aye |
Alan Johnson | Kingston upon Hull West and Hessle | Lab (minister) | aye |
Boris Johnson | Henley | Con | no |
Miss Melanie Johnson | Welwyn Hatfield | Lab (minister) | aye |
Helen Jones | Warrington North | Lab | aye |
Mr Jon Owen Jones | Cardiff Central | Lab | aye |
Kevan Jones | North Durham | Lab (minister) | absent |
Lynne Jones | Birmingham, Selly Oak | Lab | absent |
Martyn Jones | Clwyd South | Lab | absent |
Mr Nigel Jones | Cheltenham | LDem (front bench) | absent |
Tessa Jowell | Dulwich and West Norwood | Lab (minister) | aye |
Eric Joyce | Falkirk West | Lab (minister) | aye |
Gerald Kaufman | Manchester, Gorton | Lab (minister) | aye |
Sally Keeble | Northampton North | Lab (minister) | aye |
Alan Keen | Feltham and Heston | Lab | aye |
Ann Keen | Brentford and Isleworth | Lab | aye |
Paul Keetch | Hereford | LDem | aye |
Ruth Kelly | Bolton West | Lab (minister) | absent |
Fraser Kemp | Houghton and Washington East | Lab (minister) | absent |
Charles Kennedy | Ross, Skye and Inverness West | LDem (front bench) | absent |
Jane Kennedy | Liverpool, Wavertree | Lab (minister) | absent |
Robert Key | Salisbury | Con | no |
Piara S Khabra | Ealing, Southall | Lab | absent |
David Kidney | Stafford | Lab | aye |
Peter Kilfoyle | Liverpool, Walton | Lab | absent |
Mr Andy King | Rugby and Kenilworth | Lab | aye |
Ms Oona King | Bethnal Green and Bow | Lab | absent |
Julie Kirkbride | Bromsgrove | Con | absent |
Mr Archy Kirkwood | Roxburgh and Berwickshire | LDem (front bench) | aye |
Greg Knight | East Yorkshire | Con (front bench) | no |
Jim Knight | South Dorset | Lab (minister) | aye |
Ashok Kumar | Middlesbrough South and East Cleveland | Lab | aye |
Stephen Ladyman | South Thanet | Lab | aye |
Eleanor Laing | Epping Forest | Con (front bench) | no |
Jacqui Lait | Beckenham | Con | no |
Norman Lamb | North Norfolk | LDem (front bench) | aye |
David Lammy | Tottenham | Lab (minister) | absent |
Andrew Lansley | South Cambridgeshire | Con (front bench) | no |
Mrs Jackie Lawrence | Preseli Pembrokeshire | Lab | absent |
David Laws | Yeovil | LDem (front bench) | aye |
Bob Laxton | Derby North | Lab | absent |
Mark Lazarowicz | Edinburgh North and Leith | Lab (minister) | aye |
Edward Leigh | Gainsborough | Con (front bench) | no |
David Lepper | Brighton, Pavilion | Lab | absent |
Chris Leslie | Shipley | Lab (minister) | aye |
Oliver Letwin | West Dorset | Con (front bench) | absent |
Tom Levitt | High Peak | Lab | aye |
Ivan Lewis | Bury South | Lab (minister) | aye |
Julian Lewis | New Forest East | Con (front bench) | no |
Mr Terry Lewis | Worsley | Lab | absent |
Mrs Helen Liddell | Airdrie and Shotts | Lab (minister) | aye |
Ian Liddell-Grainger | Bridgwater | Con (front bench) | no |
David Lidington | Aylesbury | Con (front bench) | no |
Peter Lilley | Hitchin and Harpenden | Con | no |
Martin Linton | Battersea | Lab | aye |
Tony Lloyd | Manchester Central | Lab | aye |
Elfyn Llwyd | Meirionnydd Nant Conwy | PC (front bench) | aye |
Michael Lord | Central Suffolk and North Ipswich | Deputy Speaker (front bench) | absent |
Tim Loughton | East Worthing and Shoreham | Con (front bench) | no |
Andrew Love | Edmonton | Lab (minister) | aye |
Ian Lucas | Wrexham | Lab (minister) | aye |
Peter Luff | Mid Worcestershire | Con (front bench) | no |
Mr Iain Luke | Dundee East | Lab | aye |
Mr John Lyons | Strathkelvin and Bearsden | Lab | aye |
Mr Calum MacDonald | Na h-Eileanan an Iar | Lab | absent |
John MacDougall | Central Fife | Lab | absent |
Andrew MacKay | Bracknell | Con | absent |
Andrew MacKinlay | Thurrock | Lab | aye |
David Maclean | Penrith and The Border | Con (front bench) | no |
Denis MacShane | Rotherham | Lab (minister) | absent |
Fiona Mactaggart | Slough | Lab | absent |
Khalid Mahmood | Birmingham, Perry Barr | Lab (minister) | aye |
Mrs Alice Mahon | Halifax | Lab | aye |
Humfrey Malins | Woking | Con | no |
Judy Mallaber | Amber Valley | Lab | aye |
Mr Seamus Mallon | Newry and Armagh | SDLP | absent |
Mr Peter Mandelson | Hartlepool | Lab | absent |
John Mann | Bassetlaw | Lab | absent |
John Maples | Stratford-on-Avon | Con (front bench) | no |
Rob Marris | Wolverhampton South West | Lab (minister) | aye |
Gordon Marsden | Blackpool South | Lab (minister) | aye |
Mr Paul Marsden | Shrewsbury and Atcham | whilst LDem | absent |
David Marshall | Glasgow Shettleston | Lab | aye |
Dr Jim Marshall | Leicester South | Lab | aye |
Robert Marshall-Andrews | Medway | Lab | absent |
Michael Martin | Glasgow Springburn | Speaker (front bench) | absent |
Eric Martlew | Carlisle | Lab | aye |
Michael Mates | East Hampshire | Con | absent |
Francis Maude | Horsham | Con | no |
Dr Brian Mawhinney | North West Cambridgeshire | Con | no |
Theresa May | Maidenhead | Con (front bench) | no |
Thomas McAvoy | Glasgow Rutherglen | Lab (minister) | aye |
Steve McCabe | Birmingham, Hall Green | Lab (minister) | aye |
Chris McCafferty | Calder Valley | Lab | aye |
Ian McCartney | Makerfield | Lab (minister) | aye |
Siobhain McDonagh | Mitcham and Morden | Lab (minister) | aye |
John Martin McDonnell | Hayes and Harlington | Lab | absent |
John McFall | Dumbarton | Lab (minister) | aye |
Eddie McGrady | South Down | SDLP | absent |
Martin McGuinness | Mid Ulster | SF | absent |
Anne McGuire | Stirling | Lab (minister) | absent |
Anne McIntosh | Vale of York | Con (front bench) | no |
Shona McIsaac | Cleethorpes | Lab | aye |
Ann McKechin | Glasgow Maryhill | Lab (minister) | aye |
Rosemary McKenna | Cumbernauld and Kilsyth | Lab | aye |
Patrick McLoughlin | West Derbyshire | Con (front bench) | no |
Mr Kevin McNamara | Kingston upon Hull North | Lab | absent |
Tony McNulty | Harrow East | Lab (minister) | aye |
Mr Tony McWalter | Hemel Hempstead | Lab | aye |
Mr John McWilliam | Blaydon | Lab | absent |
Michael Meacher | Oldham West and Royton | Lab (minister) | aye |
Alan Meale | Mansfield | Lab | aye |
Patrick Mercer | Newark | Con | no |
Gillian Merron | Lincoln | Lab (minister) | tellaye |
Alun Michael | Cardiff South and Penarth | Lab (minister) | aye |
Alan Milburn | Darlington | Lab (minister) | aye |
David Miliband | South Shields | Lab (minister) | aye |
Andrew Miller | Ellesmere Port and Neston | Lab (minister) | aye |
Andrew Mitchell | Sutton Coldfield | Con (front bench) | no |
Austin Mitchell | Great Grimsby | Lab (minister) | aye |
Laura Moffatt | Crawley | Lab | aye |
Chris Mole | Ipswich | Lab | aye |
Dr Lewis Moonie | Kirkcaldy | Lab (minister) | aye |
Michael Moore | Tweeddale, Ettrick and Lauderdale | LDem (front bench) | aye |
Margaret Moran | Luton South | Lab | aye |
Julie Morgan | Cardiff North | Lab | aye |
Elliot Morley | Scunthorpe | Lab (minister) | aye |
Ms Estelle Morris | Birmingham, Yardley | Lab | aye |
Malcolm Moss | North East Cambridgeshire | Con | absent |
Kali Mountford | Colne Valley | Lab | aye |
George Mudie | Leeds East | Lab (minister) | aye |
Chris Mullin | Sunderland South | Lab | aye |
Meg Munn | Sheffield, Heeley | Lab (minister) | absent |
Denis Murphy | Wansbeck | Lab | aye |
Jim Murphy | East Renfrewshire | Lab (minister) | tellaye |
Paul Murphy | Torfaen | Lab (minister) | aye |
Andrew Murrison | Westbury | Con (front bench) | no |
Doug Naysmith | Bristol North West | Lab | aye |
Mr Archie Norman | Tunbridge Wells | Con | no |
Dan Norris | Wansdyke | Lab (minister) | aye |
Mr Bill O'Brien | Normanton | Lab | absent |
Mike O'Brien | North Warwickshire | Lab (minister) | absent |
Stephen O'Brien | Eddisbury | Con (front bench) | absent |
Edward O'Hara | Knowsley South | Lab | aye |
Mr Martin O'Neill | Ochil | Lab (minister) | absent |
Mark Oaten | Winchester | LDem | aye |
Bill Olner | Nuneaton | Lab | aye |
Lembit Öpik | Montgomeryshire | LDem | aye |
Mrs Diana Organ | Forest of Dean | Lab | aye |
George Osborne | Tatton | Con (front bench) | no |
Sandra Osborne | Ayr | Lab | absent |
Richard Ottaway | Croydon South | Con (front bench) | no |
Albert Owen | Ynys Môn | Lab (minister) | aye |
Mr Richard Page | South West Hertfordshire | Con | absent |
James Paice | South East Cambridgeshire | Con (front bench) | absent |
Ian Paisley | North Antrim | DUP (front bench) | no |
Nick Palmer | Broxtowe | Lab | aye |
Owen Paterson | North Shropshire | Con | no |
Ian Pearson | Dudley South | Lab (minister) | absent |
Ms Linda Perham | Ilford North | Lab | aye |
Mrs Anne Picking | East Lothian | Lab | aye |
Eric Pickles | Brentwood and Ongar | Con (front bench) | no |
Mr Colin Pickthall | West Lancashire | Lab | aye |
Mr Peter Pike | Burnley | Lab | absent |
James Plaskitt | Warwick and Leamington | Lab | aye |
Mr Kerry Pollard | St Albans | Lab | aye |
Mr Chris Pond | Gravesham | Lab | aye |
Greg Pope | Hyndburn | Lab | absent |
Mr Michael Portillo | Kensington and Chelsea | Con | no |
Steve Pound | Ealing North | Lab (minister) | aye |
Bridget Prentice | Lewisham East | Lab | aye |
Gordon Prentice | Pendle | Lab | aye |
John Prescott | Kingston upon Hull East | Lab (minister) | aye |
Adam Price | Carmarthen East and Dinefwr | PC | aye |
Dawn Primarolo | Bristol South | Lab (minister) | aye |
Mark Prisk | Hertford and Stortford | Con (front bench) | no |
Gwyn Prosser | Dover | Lab | aye |
John Pugh | Southport | LDem (front bench) | aye |
Ken Purchase | Wolverhampton North East | Lab | aye |
James Purnell | Stalybridge and Hyde | Lab | aye |
Ms Joyce Quin | Gateshead East and Washington West | Lab | aye |
Mr Lawrie Quinn | Scarborough and Whitby | Lab | aye |
Bill Rammell | Harlow | Lab (minister) | aye |
John Randall | Uxbridge | Con (front bench) | absent |
Mr Syd Rapson | Portsmouth North | Lab | aye |
Nick Raynsford | Greenwich and Woolwich | Lab (minister) | aye |
John Redwood | Wokingham | Con | no |
Andy Reed | Loughborough | Lab | aye |
Alan Reid | Argyll and Bute | LDem (front bench) | aye |
John Reid | Hamilton North and Bellshill | Lab (minister) | aye |
Mr David Rendel | Newbury | LDem | aye |
Andrew Robathan | Blaby | Con (front bench) | no |
Angus Robertson | Moray | SNP (front bench) | aye |
Hugh Robertson | Faversham and Mid Kent | Con (front bench) | tellno |
John Robertson | Glasgow Anniesland | Lab (minister) | aye |
Laurence Robertson | Tewkesbury | Con (front bench) | no |
Geoffrey Robinson | Coventry North West | Lab | aye |
Iris Robinson | Strangford | DUP | absent |
Peter Robinson | Belfast East | DUP | absent |
Mrs Barbara Roche | Hornsey and Wood Green | Lab (minister) | aye |
Mrs Marion Roe | Broxbourne | Con | absent |
Terry Rooney | Bradford North | Lab | aye |
Andrew Rosindell | Romford | Con (front bench) | no |
Mr Ernie Ross | Dundee West | Lab | absent |
Frank Roy | Motherwell and Wishaw | Lab (minister) | aye |
Chris Ruane | Vale of Clwyd | Lab | absent |
Joan Ruddock | Lewisham, Deptford | Lab | aye |
David Ruffley | Bury St Edmunds | Con (front bench) | no |
Bob Russell | Colchester | LDem (front bench) | aye |
Christine Russell | City of Chester | Lab | absent |
Joan Ryan | Enfield North | Lab (minister) | aye |
Alex Salmond | Banff and Buchan | SNP | aye |
Martin Salter | Reading West | Lab | absent |
Adrian Sanders | Torbay | LDem | aye |
Mohammad Sarwar | Glasgow Govan | Lab | aye |
Mr Malcolm Savidge | Aberdeen North | Lab | aye |
Mr Phil Sawford | Kettering | Lab | absent |
Mr Jonathan Sayeed | Mid Bedfordshire | whilst Con | absent |
Mr Brian Sedgemore | Hackney South and Shoreditch | Lab | aye |
Andrew Selous | South West Bedfordshire | Con (front bench) | no |
Jonathan R Shaw | Chatham and Aylesford | Lab | aye |
Barry Sheerman | Huddersfield | Lab (minister) | aye |
Mrs Gillian Shephard | South West Norfolk | Con (front bench) | no |
Richard Shepherd | Aldridge-Brownhills | Con (front bench) | no |
Jim Sheridan | West Renfrewshire | Lab (minister) | aye |
Ms Debra Shipley | Stourbridge | Lab | aye |
Clare Short | Birmingham, Ladywood | Lab (minister) | absent |
Mark Simmonds | Boston and Skegness | Con (front bench) | no |
Siôn Simon | Birmingham, Erdington | Lab | absent |
Alan Simpson | Nottingham South | Lab | aye |
Keith Simpson | Mid Norfolk | Con (front bench) | no |
Marsha Singh | Bradford West | Lab | absent |
Dennis Skinner | Bolsover | Lab (minister) | absent |
Andrew Smith | Oxford East | Lab (minister) | aye |
Angela Smith | Basildon | Lab (minister) | absent |
Mr Chris Smith | Islington South and Finsbury | Lab | aye |
Geraldine Smith | Morecambe and Lunesdale | Lab | absent |
Jacqui Smith | Redditch | Lab (minister) | aye |
John Smith | Vale of Glamorgan | Lab | aye |
Mr Llew Smith | Blaenau Gwent | Lab | aye |
Robert Smith | West Aberdeenshire and Kincardine | LDem (front bench) | aye |
Martin Smyth | Belfast South | whilst UUP | no |
Nicholas Soames | Mid Sussex | Con (front bench) | no |
Mr Clive Soley | Ealing, Acton and Shepherd's Bush | Lab (minister) | aye |
Helen Southworth | Warrington South | Lab | aye |
John Spellar | Warley | Lab (minister) | aye |
Caroline Spelman | Meriden | Con (front bench) | absent |
Michael Spicer | West Worcestershire | Con (front bench) | no |
Bob Spink | Castle Point | Con | no |
Richard Spring | West Suffolk | Con | absent |
Rachel Squire | Dunfermline West | Lab | absent |
John Stanley | Tonbridge and Malling | Con (front bench) | no |
Phyllis Starkey | Milton Keynes South West | Lab | absent |
Anthony Steen | Totnes | Con | no |
Mr Gerry Steinberg | City of Durham | Lab | absent |
Mr George Stevenson | Stoke-on-Trent South | Lab | absent |
Mr David Stewart | Inverness East, Nairn and Lochaber | Lab | aye |
Ian Stewart | Eccles | Lab | aye |
Mr Paul Stinchcombe | Wellingborough | Lab | aye |
Howard Stoate | Dartford | Lab | aye |
Gavin Strang | Edinburgh East and Musselburgh | Lab | aye |
Jack Straw | Blackburn | Lab (minister) | absent |
Gary Streeter | South West Devon | Con (front bench) | absent |
Graham Stringer | Manchester, Blackley | Lab (minister) | absent |
Gisela Stuart | Birmingham, Edgbaston | Lab (minister) | absent |
Andrew Stunell | Hazel Grove | LDem (front bench) | aye |
Gerry Sutcliffe | Bradford South | Lab (minister) | aye |
Desmond Swayne | New Forest West | Con (front bench) | tellno |
Hugo Swire | East Devon | Con (front bench) | absent |
Robert Syms | Poole | Con (front bench) | no |
Mark Tami | Alyn and Deeside | Lab (minister) | aye |
Peter Tapsell | Louth and Horncastle | Con | absent |
Mrs Ann Taylor | Dewsbury | Lab (minister) | aye |
Dari Taylor | Stockton South | Lab | aye |
David Taylor | North West Leicestershire | Lab | absent |
Ian Taylor | Esher and Walton | Con | no |
Mr John Taylor | Solihull | Con | no |
Matthew Taylor | Truro and St Austell | LDem (front bench) | aye |
Richard Taylor | Wyre Forest | Independent | aye |
Mr Teddy Taylor | Rochford and Southend East | Con | no |
Mr Gareth Thomas | Clwyd West | Lab | aye |
Gareth Thomas | Harrow West | Lab (minister) | aye |
Mr Simon Thomas | Ceredigion | PC | absent |
John Thurso | Caithness, Sutherland and Easter Ross | LDem (front bench) | absent |
Stephen Timms | East Ham | Lab (minister) | aye |
Paddy Tipping | Sherwood | Lab | aye |
Mark Todd | South Derbyshire | Lab | aye |
Dr Jenny Tonge | Richmond Park | LDem | absent |
Don Touhig | Islwyn | Lab (minister) | aye |
David Tredinnick | Bosworth | Con (front bench) | no |
Mr Michael Trend | Windsor | Con | no |
Jon Trickett | Hemsworth | Lab (minister) | aye |
Rt Hon David Trimble | Upper Bann | UUP (front bench) | no |
Paul Truswell | Pudsey | Lab | aye |
Andrew Turner | Isle of Wight | Con (front bench) | no |
Mr Dennis Turner | Wolverhampton South East | Lab (minister) | absent |
Desmond Turner | Brighton, Kemptown | Lab | absent |
Neil Turner | Wigan | Lab | absent |
Derek Twigg | Halton | Lab (minister) | aye |
Stephen Twigg | Enfield, Southgate | Lab (minister) | aye |
Mr Paul Tyler | North Cornwall | LDem (front bench) | aye |
Mr Bill Tynan | Hamilton South | Lab | aye |
Andrew Tyrie | Chichester | Con (front bench) | no |
Keith Vaz | Leicester East | Lab | aye |
Peter Viggers | Gosport | Con | no |
Rudi Vis | Finchley and Golders Green | Lab | aye |
Joan Walley | Stoke-on-Trent North | Lab (minister) | aye |
Robert Walter | North Dorset | Con (front bench) | absent |
Claire Ward | Watford | Lab | aye |
Robert Wareing | Liverpool, West Derby | Lab | aye |
Nigel Waterson | Eastbourne | Con | absent |
Angela Watkinson | Upminster | Con (front bench) | no |
Tom Watson | West Bromwich East | Lab (minister) | aye |
Dave Watts | St Helens North | Lab | aye |
Steve Webb | Northavon | LDem (front bench) | aye |
Michael Weir | Angus | SNP (front bench) | aye |
Mr Brian White | North East Milton Keynes | Lab | aye |
Alan Whitehead | Southampton, Test | Lab | aye |
John Whittingdale | Maldon and East Chelmsford | Con (front bench) | absent |
Malcolm Wicks | Croydon North | Lab (minister) | aye |
Ann Widdecombe | Maidstone and The Weald | Con | no |
Bill Wiggin | Leominster | Con (front bench) | no |
Mr John Wilkinson | Ruislip - Northwood | Con | absent |
David Willetts | Havant | Con (front bench) | no |
Alan Williams | Swansea West | Lab | aye |
Betty Williams | Conwy | Lab | aye |
Hywel Williams | Caernarfon | PC (front bench) | aye |
Roger Williams | Brecon and Radnorshire | LDem (front bench) | aye |
Phil Willis | Harrogate and Knaresborough | LDem (front bench) | absent |
Michael Wills | North Swindon | Lab (minister) | absent |
David Wilshire | Spelthorne | Con | no |
Mr Brian Wilson | Cunninghame North | Lab (minister) | aye |
David Winnick | Walsall North | Lab (minister) | aye |
Ann Winterton | Congleton | whilst Con | absent |
Nicholas Winterton | Macclesfield | Con | absent |
Rosie Winterton | Doncaster Central | Lab (minister) | aye |
Pete Wishart | North Tayside | SNP (front bench) | aye |
Mike Wood | Batley and Spen | Lab | absent |
Shaun Woodward | St Helens South | Lab (minister) | aye |
Phil Woolas | Oldham East and Saddleworth | Lab | aye |
Mr Tony Worthington | Clydebank and Milngavie | Lab | aye |
Mr Jimmy Wray | Glasgow Baillieston | Lab | absent |
Anthony D Wright | Great Yarmouth | Lab | aye |
David Wright | Telford | Lab (minister) | aye |
Tony Wright | Cannock Chase | Lab | aye |
Derek Wyatt | Sittingbourne and Sheppey | Lab | aye |
Tim Yeo | South Suffolk | Con (front bench) | no |
George Young | North West Hampshire | Con (front bench) | no |
Richard Younger-Ross | Teignbridge | LDem | aye |