Finance Bill — Schedule 1 — Workers’ Services Provided Through Intermediaries — Responsibility for Determining if Off-Payroll Working Rules Apply — 1 Jul 2020 at 21:00

The majority of MPs voted not to delay shifting responsibility for determining if off-payroll working rules apply from an individual’s personal service company to their client (where the client isn't a small company). The rejected proposal was to delay implementation of the changes by two years from 2021-22 to 2023-24.

MPs were considering the Finance Bill.[1]

The amendment rejected by a majority of MPs in this vote was:

  • Amendment proposed: 20, page 97, line 15, leave out “2021-22” and insert “2023-24”.

Had it not been rejected the amendment would have impacted paragraph 24 of Schedule 1 of the Bill which stated:

  • The amendments made by Part 1 of this Schedule have effect for the tax year 2021-22 and subsequent tax years.

Part 1 related the taxation of "Workers' services provided through intermediaries to small clients". During consideration in committee Minister Jesse Norman MP explained[3]:

  • The new clause and new schedule 1 make changes to ensure that the off-payroll working reform is extended to medium and large-sized organisations in all sectors outside the public sector from April 2021.
  • The reform moves the responsibility for determining whether the off-payroll working rules apply from an individual’s personal service company to the client engaging them. It also requires the client, or the party paying the individual’s personal service company to account for and deduct employment taxes where they are due, rather than that responsibility resting with the individual’s personal service company. The change is not the imposition of a new tax, but is focussed on improving compliance with the already existing off-payroll working rules.

An explanatory note from the proposer of the amendment stated:

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
Alliance0 10100.0%
Con316 (+2 tell) 12 (+1 tell)090.7%
DUP0 2025.0%
Green0 10100.0%
Lab0 180 (+1 tell)089.6%
LDem0 8072.7%
PC0 30100.0%
SDLP0 20100.0%
SNP0 46095.8%
Total:316 255089.7%

Rebel Voters - sorted by constituency

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

NameConstituencyPartyVote
Graham BradyAltrincham and Sale WestCon (front bench)aye
Iain Duncan SmithChingford and Woodford GreenConaye
Christopher ChopeChristchurchCon (front bench)aye
Henry SmithCrawleyCon (front bench)aye
David DavisHaltemprice and HowdenConaye
William WraggHazel GroveCon (front bench)aye
Matthew OffordHendonCon (front bench)aye
Philip HolloboneKetteringCon (front bench)aye
Roger GaleNorth ThanetCon (front bench)aye
Sir David AmessSouthend WestCon (front bench)aye
Peter BoneWellingboroughCon (front bench)tellaye
Jonathan LordWokingConaye
John RedwoodWokinghamConaye

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