Taxation (Cross-Border Trade) Bill — Schedule 8 Paragraph 14 — VAT on Imports from Territories in a Customs Union With the UK — Powers of Ministers — 16 Jul 2018 at 21:00

The majority of MPs voted not to allow ministers to make regulations on the VAT treatment of goods entering the UK from territory that is in a Customs union with the UK.

A customs union between two territories is defined as arrangements such that there are no customs duties payable on goods moving between the two territories.

MPs were considering the Taxation (Cross-Border Trade) Bill[1].

The amendment supported by the majority of MPs in this vote was:

  • Amendment proposed: 73, page 135, leave out paragraph 14.

The amendment removed paragraph 14 from Schedule 8 of the Bill[2]. The paragraph sought to add a new clause to the Value Added Tax Act 1994 titled: Territories forming part of a customs union with UK which began:

  • (1) This section applies if there are arrangements that have effect for the purposes of import duty as a result of section 31 of TCTA 2018 (territories forming part of a customs union with UK).
  • (2) The Commissioners may make regulations charging VAT on customs union acquisitions.
  • (3) A “customs union acquisition” is an acquisition from a country or territory in the customs union—
  • (a) of goods which enter the United Kingdom, and
  • (b) which is not exempted by the regulations.

The explanatory notes to the Bill[3] summarise the effect of the removed paragraph, stating:

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 (Aye)Minority (No)BothTurnout
Con289 (+2 tell) 11095.6%
DUP10 00100.0%
Green0 10100.0%
Independent1 3066.7%
Lab3 239 (+2 tell)094.6%
LDem0 9075.0%
PC0 40100.0%
SNP0 33094.3%
Total:303 300094.5%

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

Heidi AllenSouth Cambridgeshirewhilst Con (front bench)no
Kenneth ClarkeRushcliffewhilst Con (front bench)no
Jonathan DjanoglyHuntingdonCon (front bench)no
Dominic GrieveBeaconsfieldwhilst Con (front bench)no
Stephen HammondWimbledonwhilst Con (front bench)no
Phillip LeeBracknellwhilst Conno
Nicky MorganLoughboroughCon (front bench)no
Bob NeillBromley and ChislehurstCon (front bench)no
Antoinette SandbachEddisburywhilst Con (front bench)no
Anna SoubryBroxtowewhilst Conno
Sarah WollastonTotneswhilst Con (front bench)no
Frank FieldBirkenheadwhilst Lab (front bench)aye
Kate HoeyVauxhallLab (minister)aye
Graham StringerBlackley and BroughtonLab (minister)aye

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