Finance Bill — New Clause 23 — Review of Corporation Tax Revenues and Impact of a Global Minimum Rate of Corporation Tax — 24 May 2021 at 19:15
The majority of MPs voted not to require a review of corporation tax revenues in 2022-2023 and of the impact of a global minimum rate of corporation tax.
MPs were considering the Finance Act[1][2][3]
The proposed new clause rejected in this vote was titled: Review of impact of a global minimum rate of corporation tax and stated:
- (1) The Chancellor of the Exchequer must, within six months of the passing of this Act, publish a review of the impact on corporation tax revenues for the financial years 2022 and 2023 of a global minimum rate of corporation tax set at—
- (a) 21 per cent in both years, and
- (b) 21 per cent in 2022 and 25 per cent in 2023.
- (2) Any review under this section must include an assessment of the impact of a global minimum rate of corporation tax on—
- (a) levels of tax avoidance and evasion, and
- (b) the size of the tax gap in financial years 2022 and 2023.’
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- [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
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 | 356 (+2 tell) | 0 | 0 | 98.4% |
| DUP | 7 | 0 | 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: | 363 | 261 | 0 | 98.6% |
Rebel Voters - sorted by vote
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 | ||||