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.
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. 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 summarise the effect of the removed paragraph, stating:
- Paragraph 14 inserts new section 16A into the VAT Act, which provides a power to make regulations to govern the VAT treatment of goods entering the UK from another territory that is in a Customs union with the UK.
-  Parliament's webpage on the Taxation (Cross-Border Trade) Bill
-  Schedule 8 of the version of the Taxation (Cross-Border Trade) Bill to which the amendment refers
-  Page of explanatory notes to the Taxation (Cross-Border Trade) Bill covering Schedule 8 paragraph 14
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||289 (+2 tell)||11||0||95.6%|
|Lab||3||239 (+2 tell)||0||94.6%|
|Heidi Allen||South Cambridgeshire||whilst Con (front bench)||no|
|Kenneth Clarke||Rushcliffe||whilst Con (front bench)||no|
|Jonathan Djanogly||Huntingdon||Con (front bench)||no|
|Dominic Grieve||Beaconsfield||whilst Con (front bench)||no|
|Stephen Hammond||Wimbledon||whilst Con (front bench)||no|
|Phillip Lee||Bracknell||whilst Con||no|
|Nicky Morgan||Loughborough||Con (front bench)||no|
|Bob Neill||Bromley and Chislehurst||Con (front bench)||no|
|Antoinette Sandbach||Eddisbury||whilst Con (front bench)||no|
|Anna Soubry||Broxtowe||whilst Con||no|
|Sarah Wollaston||Totnes||whilst Con (front bench)||no|
|Frank Field||Birkenhead||whilst Lab (front bench)||aye|
|Kate Hoey||Vauxhall||Lab (minister)||aye|
|Graham Stringer||Blackley and Broughton||Lab (minister)||aye|