Finance Bill — Clause 62 — Digital Reporting and Record-Keeping for VAT — Quarterly Reports — 31 Oct 2017 at 16:30

The majority of MPs voted to allow Her Majesty’s Revenue and Customs to require the provision of Value Added Tax records quarterly.

MPs were considering the Finance Bill[1].

The amendment rejected in this vote was:

  • Amendment: 11, page 79, line 19, at end insert—
  • ‘(6A) Regulations under sub-paragraph (5) may not impose mandatory requirements for businesses to generate quarterly updates.”

Had it not been rejected the additional subclause would have been added to a provision within Clause 62 of the Bill providing for amendments to the Value Added Tax Act 1994. The provisions set out when The Commissioners for Her Majesty’s Revenue and Customs may by regulations make provision

about the form in which, and means by which Value Added Tax records are to

be kept and preserved.

The rejected amendment was accompanied by the following explanatory note:

  • This amendment provides that any system for quarterly updates to be generated must not be mandatory.


Debate in Parliament |

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Party Summary

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.

PartyMajority (No)Minority (Aye)BothTurnout
Con298 (+2 tell) 0094.6%
DUP9 0090.0%
Green0 10100.0%
Independent1 0050.0%
Lab0 230 (+2 tell)088.9%
LDem0 9075.0%
PC0 3075.0%
Total:308 243091.4%

Rebel Voters - sorted by party

MPs for which their vote in this division differed from the majority vote of their party. You can see all votes in this division, or every eligible MP who could have voted in this division

Sort by: Name | Constituency | Party | Vote

no rebellions

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