Finance Bill — Clause 9 — Incentives to Invest in Plant or Machinery — Large Digital Services Companies — 24 May 2021 at 19:15
The majority of MPs voted not to exclude large digital services companies from tax incentives for investment in plant or machinery.
MPs were considering the Finance Act[1][2][3]
The amendment rejected in this vote was:
- Amendment 29, page 4, line 2, at end insert
- “provided that any such company must also not be liable to the digital services tax”
The rejected amendment would have impacted Clause 9 of the Bill[3] which provided for additional tax relief for companies investing in plant and machinery.[2]
The digital services tax, provided for by the Part 2 of the Finance Act 2020[4], taxes large online providers of search engines, social media services, online market places, and where revenue is derived from online advertising. The tax only applies to enterprises with over £500 million of global revenues per year, more than £25 million of which arises in the United Kingdom.
--
- [1] Parliament's webpage on the Finance Bill, Parliament.uk
- [2] Explanatory notes to the Finance Bill, 11 March 2021, Parliament.uk
- [3] Finance Bill, as introduced, 11 March 2021, Parliament.uk
- [4] Part 2 of the Finance Act 2020, Legislation.gov.uk
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.
| Party | Majority (No) | Minority (Aye) | Both | Turnout |
| Alliance | 0 | 1 | 0 | 100.0% |
| Con | 355 (+2 tell) | 0 | 0 | 98.1% |
| DUP | 0 | 7 | 0 | 87.5% |
| Green | 0 | 1 | 0 | 100.0% |
| Independent | 0 | 4 | 0 | 100.0% |
| Lab | 0 | 194 (+2 tell) | 0 | 99.0% |
| LDem | 0 | 11 | 0 | 100.0% |
| PC | 0 | 3 | 0 | 100.0% |
| SDLP | 0 | 2 | 0 | 100.0% |
| SNP | 0 | 45 | 0 | 100.0% |
| Total: | 355 | 268 | 0 | 98.4% |
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
| Name | Constituency | Party | Vote | |
| no rebellions | ||||