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.


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%
Con355 (+2 tell) 0098.1%
DUP0 7087.5%
Green0 10100.0%
Independent0 40100.0%
Lab0 194 (+2 tell)099.0%
LDem0 110100.0%
PC0 30100.0%
SDLP0 20100.0%
SNP0 450100.0%
Total:355 268098.4%

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

no rebellions

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