Finance (No. 2) Bill — New Clause 23 — Equality Impact Analysis — 19 Apr 2021 at 19:15

The majority of MPs voted not to require a report on the equality impact of various tax changes.

MPs were considering the Finance (No. 2) Bill.^[1][2][3]

The proposed new clause which was rejected by a majority of MPs in this vote was titled: Equality Impact Analysis and began:

• (1) The Chancellor of the Exchequer must review the equality impact of sections 1 to 5, 24 to 26, 28, 31 to 33, 40 and 86 of this Act and lay a report of that review before the House of Commons within six months of the passing of this Act.
• ...

The rejected new clause was accompanied by the following explanatory statement from its proposer:

• This new clause requires the Chancellor of the Exchequer to carry out and publish a review of the effects of clauses 1 to 5, 24 to 26, 28, 31 to 33, 40 and 86 of the Bill on equality in relation to households with different levels of income, people with protected characteristics, the Treasury’s public sector equality duty and on a regional basis.

The clauses in question related to Income Tax, Enterprise Management Incentives, Employment tax treatment of cycling and Covid-19 test costs, pension rules, coronavirus support payments, Capital Gains Tax and Inheritance Tax.

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• [1] Parliament's webpage on the Finance (No. 2) Bill, Parliament.uk
• [2] The Finance (No. 2) Bill (as introduced 11 March 2021), Parliament.uk
• [3] Explanatory notes to the Finance (No. 2) Bill, Parliament.uk
• [4] Income Tax rates and allowances for current and past years, Gov.uk

Debate in Parliament |