§ Motion made, and Question,
§ That a tax shall be charged on the supply of goods or services in the United Kingdom and on the importation of goods into the United Kingdom and for the purposes of that tax certain other matters may be treated as such a supply of goods or services.—[Mr. Barber.]
§ put forthwith pursuant to Standing Order No. 94 (Ways and Means Motions).
§ The House divided: Ayes 310, Noes 272.
171| Division No. 104.] | AYES | [10.0 p.m. |
| Adley, Robert | Buck, Antony | Dodds-Parker, Douglas |
| Alison, Michael (Barkston Ash) | Bullus, Sir Eric | Douglas-Home, Rt. Hn. Sir Alec |
| Allason, James (Hemel Hempstead) | Burden, F. A. | du Cann, Rt. Hn. Edward |
| Amery, Rt. Hn. Julian | Butler, Adam (Bosworth) | Dykes, Hugh |
| Archer, Jeffrey (Louth) | Campbell, Rt.Hn.G.(Moray&Nairn) | Eden, Sir John |
| Astor, John | Carlisle, Mark | Edwards, Nicholas (Pembroke) |
| Atkins, Humphrey | Carr, Rt. Hn. Robert | Elliot, Capt. Walter (Carshalton) |
| Awdry, Daniel | Cary, Sir Robert | Elliott, R. W. (N'c'tle-upon-Tyne,N.) |
| Baker, Kenneth (St. Marylebone) | Channon, Paul | Emery, Peter |
| Balniel, Rt. Hn. Lord | Chapman, Sydney | Farr, John |
| Barber, Rt. Hn. Anthony | Chataway, Rt. Hn. Christopher | Fell, Anthony |
| Batsford, Brian | Churchill, W. S. | Fenner, Mrs. Peggy |
| Beamish, Col. Sir Tufton | Clark, William (Surrey, E.) | Fidler, Michael |
| Bennett, Sir Frederic (Torquay) | Clarke, Kenneth (Rushcliffe) | Finsberg, Geoffrey (Hampstead) |
| Bennett, Dr. Reginald (Gosport) | Clegg, Walter | Fletcher-Cooke, Charles |
| Benyon, W. | Cockeram, Eric | Fookes, Miss Janet |
| Berry, Hn. Anthony | Cooke, Robert | Fortescue, Tim |
| Biffen, John | Coombs, Derek | Foster, Sir John |
| Biggs-Davison, John | Cooper, A. E. | Fowler, Norman |
| Blaker, Peter | Cordle, John | Fox, Marcus |
| Boardman, Tom (Leicester, S.W.) | Corfield, Rt. Hn. Frederick | Fraser,Rt.Hn.Hugh(St'fford & Stone) |
| Body, Richard | Cormack, Patrick | Fry, Peter |
| Boscawen, Robert | Costain, A. P. | Galbraith, Hn. T. G. |
| Bossom, Sir Clive | Critchley, Julian | Gardner, Edward |
| Bowden, Andrew | Crouch, David | Gibson-Watt, David |
| Boyd-Carpenter, Rt. Hn. John | Crowder, F. P. | Gilmour, Ian (Norfolk, C.) |
| Braine, Sir Bernard | Curran, Charles | Gilmour, Sir John (Fife, E.) |
| Bray, Ronald | Dalkeith, Earl of | Glyn, Dr. Alan |
| Brewis, John | Davies, Rt. Hn.John(Knutsford) | Godber, Rt. Hn. J. B. |
| Brinton, Sir Tatton | d'Avigdor-Goldsmid, Sir Henry | Goodhart, Philip |
| Brocklebank-Fowler, Christopher | d'Avigdor-Goldsmid,Maj.-Gen.James | Goodhew, Victor |
| Brown, Sir Edward (Bath) | Dean, Paul | Gorst, John |
| Bruce-Gardyne, J. | Deedes, Rt. Hn. W. F. | Gower, Raymond |
| Bryan, Paul | Dixon, Piers | Grant, Anthony (Harrow, C.) |
| Buchanan-Smith, Alick(Angus,N&M) | Gray, Hamish | |
| Green, Alan | Maclean, Sir Fitzroy | Royle, Anthony |
| Grieve, Percy | McMaster, Stanley | Russell, Sir Ronald |
| Griffiths, Eldon (Bury St. Edmunds) | Macmillan,Rt.Hn.Maurice (Farnham) | St. John-Stevas, Norman |
| Grylls, Michael | McNair-Wilson, Michael | Sandys, Rt. Hn. D. |
| Gummer, J. Selwyn | McNair-Wilson, Patrick (NewForest) | Scott, Nicholas |
| Gurden, Harold | Maddan, Martin | Scott-Hopkins, James |
| Hall, Miss Joan (Keighley) | Madel, David | Sharples, Richard |
| Hall, John (Wycombe) | Marples, Rt. Hn. Ernest | Shaw, Michael (Sc'b'gh & Whitby) |
| Hall-Davis, A. G. F. | Marten, Neil | Shelton, William (Clapham) |
| Hamilton, Michael (Salisbury) | Mather, Carol | Simeons, Charles |
| Hannam, John (Exeter) | Maude, Angus | Sinclair, Sir George |
| Harrison, Brian (Maldon) | Maudling, Rt. Hn. Reginald | Skeet, T. H. H. |
| Harrison, Col. Sir Harwood (Eye) | Mawby, Ray | Smith, Dudley (W'wick S L'mington) |
| Haselhurst, Alan | Maxwell-Hyslop, R. J. | Soref, Harold |
| Hastings, Stephen | Meyer, Sir Anthony | Speed, Keith |
| Havers, Michael | Mills, Peter (Torrington) | Spence, John |
| Hawkins, Paul | Miscampbell, Norman | Sproat, Iain |
| Hay, John | Mitchell, Lt.-Col.C.(Aberdeenshire,W.) | Stainton, Keith |
| Hayhoe, Barney | Mitchell, David (Basingstoke) | Stanbrook, Ivor |
| Heath, Rt. Hn. Edward | Moate, Roger | Steel, David |
| Heseltine, Michael | Money, Ernle | Stewart, Donald (Western Isles) |
| Hicks, Robert | Monks, Mrs. Connie | Stewart-Smith, Geoffrey (Belper) |
| Higgins, Terence L. | Monro, Hector | Stodart, Anthony (Edinburgh, W.) |
| Hiley, Joseph | Montgomery, Fergus | Stokes, John |
| Hill, John E. B. (Norfolk, S.) | More, Jasper | Stuttaford, Dr. Tom |
| Hill, James (Southampton, Test) | Morgan, Geraint (Denbigh) | Sutcliffe, John |
| Holland, Philip | Morrison, Charles | Tapsell, Peter |
| Holt, Miss Mary | Mudd, David | Taylor, Sir Charles (Eastbourne) |
| Hordern, Peter | Murton, Oscar | Taylor,Edward M.(G'gow,Cathcart) |
| Hornby, Richard | Nabarro, Sir Gerald | Taylor, Frank (Moss Side) |
| Hornsby-Smith,Rt.Hn.Dame Patricia | Neave, Airey | Taylor, Robert (Croydon, N.W.) |
| Howe, Hn. Sir Geoffrey (Reigate) | Nicholls, Sir Harmar | Tebbit, Norman |
| Howell, David (Guildford) | Noble, Rt. Hn. Michael | Temple, John M. |
| Howell, Ralph (Norfolk, N.) | Normanton, Tom | Thatcher, Rt. Hn. Mrs. Margaret |
| Hunt, John | Nott, John | Thomas, John Stradling (Monmouth) |
| Hutchison, Michael Clark | Onslow, Cranley | Thomas, Rt. Hn. Peter (Hendon, S.) |
| Iremonger, T. L. | Oppenheim, Mrs. Sally | Thompson, Sir Richard (Croydon, S.) |
| Irvine, Bryant Godman (Rye) | Orr, Capt. L. P. S. | Tilney, John |
| James, David | Osborn, John | Trafford, Dr. Anthony |
| Jenkin, Patrick (Woodford) | Owen, Idris (Stockport, N.) | Trew, Peter |
| Jennings, J. C. (Burton) | Page, Graham (Crosby) | Tugendhat, Christopher |
| Jessel, Toby | Page, John (Harrow, W.) | Turton, Rt. Hn. Sir Robin |
| Johnson Smith, G. (E. Grinstead) | Peel, John | van Straubenzee, W. R. |
| Jones, Arthur (Northants, S.) | Percival, Ian | Vaughan, Dr. Gerard |
| Jopling, Michael | Peyton, Rt. Hn. John | Waddington, David |
| Joseph, Rt. Hn. Sir Keith | Pike, Miss Mervyn | Walder, David (Clitheroe) |
| Kaberry, Sir Donald | Pink, R. Bonner | Walker, Rt. Hn. Peter (Worcester) |
| Kellett-Bowman, Mrs. Elaine | Powell, Rt. Hn. J. Enoch | Walker-Smith, Rt. Hn. Sir Derek |
| Kershaw, Anthony | Price, David (Eastleigh) | Wall, Patrick |
| Kimball, Marcus | Prior, Rt. Hn. J. M. L. | Walters, Dennis |
| King, Evelyn (Dorset, S.) | Proudfoot, Wilfred | Ward, Dame Irene |
| King, Tom (Bridgwater) | Pym, Rt. Hn. Francis | Warren, Kenneth |
| Kinsey, J. R. | Quennell, Miss J. M. | Wells, John (Maidstone) |
| Kirk, Peter | Raison, Timothy | White, Roger (Gravesend) |
| Kitson, Timothy | Ramsden, Rt. Hn. James | Whitelaw, Rt. Hn. William |
| Knight, Mrs. Jill | Rawilnson, Rt. Hn. Sir Peter | Wiggin, Jerry |
| Knox, David | Redmond, Robert | Wilkinson, John |
| Lambton, Lord | Reed, Laurance (Bolton, E.) | Winterton, Nicholas |
| Lane, David | Rees, Peter (Dover) | Wolrige-Gordon, Patrick |
| Langford-Holt, Sir John | Rees Davies, W. R. | Wood, Rt. Hn. Richard |
| Legge-Bourke, Sir Harry | Renton, Rt. Hn. Sir David | Woodhouse, Hn. Christopher |
| Le Marchant, Spencer | Rhys Williams, Sir Brandon | Woodnutt, Mark |
| Lewis, Kenneth (Rutland) | Ridley, Hn. Nicholas | Worsley, Marcus |
| Lloyd, Ian (P'tsm'th, Langstone) | Ridsdale, Julian | Wylie, Rt. Hn. N. R. |
| Longden, Sir Gilbert | Rippon, Rt. Hn. Geoffrey | Younger, Hn. George |
| Loveridge, John | Roberts, Michael (Cardiff, N.) | |
| Luce, R. N. | Roberts, Wyn (Conway) | |
| McAdden, Sir Stephen | Rodgers, Sir John (Sevenoaks) | TELLERS FOR THE AYES: |
| MacArthur, Ian | Rossi, Hugh (Hornsey) | Mr. Reginald Eyre and |
| McCrindle, R. A. | Rost, Peter | Mr. Bernard Weatherill |
| McLaren, Martin | ||
| NOES | ||
| Abse, Leo | Barnes, Michael | Booth, Albert |
| Albu, Austen | Barnett, Guy (Greenwich) | Bottomley, Rt. Hn. Arthur |
| Allaun, Frank (Salford, E.) | Barnett, Joel (Heywood and Royton) | Boyden, James (Bishop Auckland) |
| Allen, Scholefield | Baxter, William | Bradley, Tom |
| Archer, Peter (Rowley Regis) | Beaney, Alan | Broughton, Sir Alfred |
| Armstrong, Ernest | Bennett, James (Glasgow, Bridgeton) | Brown, Bob (N'c'tle-upon-Tyne,W.) |
| Ashley, Jack | Bidwell, Sydney | Brown, Hugh D. (G'gow, Provan) |
| Ashton, Joe | Bishop, E. S. | Brown, Ronald (Shoreditch & F'bury) |
| Atkinson, Norman | Blenkinsop, Arthur | Buchan, Norman |
| Bagier, Gordon A. T. | Boardman, H. (Leigh) | Buchanan, Richard (G'gow, Sp'burn) |
| Butler, Mrs. Joyce (Wood Green) | Howell, Denis (Small Heath) | Orme, Stanley |
| Callaghan, Rt. Hn. James | Huckfield, Leslie | Oswald, Thomas |
| Campbell, I. (Dunbartonshire, W.) | Hughes, Rt. Hn. Cledwyn (Anglesey) | Owen, Dir. David (Plymouth, Sutton) |
| Cant, R. B. | Hughes, Mark (Durham) | Padley, Walter |
| Carmichael, Neil | Hughes, Robert (Aberdeen, N.) | Paget, R. T. |
| Carter, Ray (Birmingh'm, Northfield | Hughes, Roy (Newport) | Palmer, Arthur |
| Carter-Jones, Lewis (Eccles) | Hunter, Adam | Pannell, Rt. Hn. Charles |
| Castle, Rt. Hn. Barbara | Irvine,Rt.Hn.SirArthur(Edge Hill) | Parker, John (Dagenham) |
| Clark, David (Colne Valley) | Janner, Greville | Parry, Robert (Liverpool, Exchange) |
| Cocks, Michael (Bristol, S.) | Jay, Rt. Hn. Douglas | Pavitt, Laurie |
| Cohen, Stanley | Jeger, Mrs. Lena | Peart, Rt. Hn. Fred |
| Coleman, Donald | Jenkins, Hugh (Putney) | Pentland, Norman |
| Concannon, J. D. | Jenkins, Rt. Hn. Roy (Stechford) | Perry, Ernest G. |
| Conlan, Bernard | John, Brynmor | Prescott, John |
| Corbet, Mrs. Freda | Johnson, Carol (Lewisham, S.) | Price, J. T. (Westhoughton) |
| Cox, Thomas (Wandsworth, C.) | Johnson, James (K'ston-on-Hull, W.) | Price, William (Rugby) |
| Crawshaw, Richard | Johnson, Walter (Derby, S.) | Probert, Arthur |
| Cronin, John | Jones, Barry (Flint, E.) | Rankin, John |
| Crosland, Rt. Hn. Anthony | Jones, Dan (Burnley) | Reed, D. (Sedgefield) |
| Crossman, Rt. Hn. Richard | Jones,Rt.Hn.Sir Elwyn(W.Ham,S.) | Rees, Merlyn (Leeds, S.) |
| Cunningham, G. (Islington, S.W.) | Jones, Gwynoro (Carmarthen) | Richard, Ivor |
| Cunningham, Dr. J. A. (Whitehaven) | Judd, Frank | Roberts, Albert (Normanton) |
| Dalyell, Tam | Kaufman, Gerald | Roberts,Rt.Hn.Goronwy (Caernarvon) |
| Darling, Rt. Hn. George | Kelley, Richard | Robertson, John (Paisley) |
| Davidson, Arthur | Kerr, Russell | Rodgers, William (Stockton-on-Tees) |
| Davies, Denzil (Llanelly) | Lambie, David | Roper, John |
| Davies, Ifor (Gower) | Lamond, James | Rose, Paul B. |
| Davis, Terry (Bromsgrove) | Latham, Arthur | Ross, Rt. Hn. William (Kilmarnock) |
| Deakins, Eric | Lawson, George | Sandelson, Neville |
| de Freitas, Rt. Hn. Sir Geoffrey | Leadbitter, Ted | Sheldon, Robert (Ashton-under-Lyne) |
| Delargy, H. J. | Lee, Rt. Hn. Frederick | Shore, Rt. Hn. Peter (Stepney) |
| Dell, Rt. Hn. Edmund | Leonard, Dick | Short,Rt.Hn. Edward (N'c'tle-u-Tyne) |
| Dempsey, James | Lestor, Miss Joan | Short, Mrs. Renée (W'hampton,N.E.) |
| Doig, Peter | Lever, Rt. Hn. Harold | Silkin, Rt. Hn. John (Deptford) |
| Dormand, J. D. | Lewis, Arthur (W. Ham, N.) | Silkin, Hn. S. C. (Dulwich) |
| Douglas, Dick (Stirlingshire, E.) | Lewis, Ron (Carlisle) | Sillars, James |
| Douglas-Mann, Bruce | Lipton, Marcus | Silverman, Julius |
| Driberg, Tom | Lomas, Kenneth | Skinner, Dennis |
| Duffy, A. E. P. | Loughlin, Charles | Small, William |
| Dunnett, Jack | Lyon, Alexander W. (York) | Smith, John (Lanarkshire, N.) |
| Eadie, Alex | Lyons, Edward (Bradford, E.) | Spearing, Nigel |
| Edelman, Maurice | Mabon, Dr. J. Dickson | Spriggs, Leslie |
| Edwards, Robert (Bilston) | McBride, Neil | Stallard, A. W. |
| Edwards, William (Merioneth) | McCann, John | Stewart, Rt. Hn. Michael (Fulham) |
| Ellis, Tom | McCartney, John | Stoddart, David (Swindon) |
| English, Michael | McElhone, Frank | Stonehouse, Rt. Hn. John |
| Ewing, Henry | McGuire, Michael | Strang, Gavin |
| Faulds, Andrew | Mackenzie, Gregor | Strauss, Rt. Hn. G. R. |
| Fernyhough, Rt. Hn. E. | Mackie, John | Summerskill, Hn. Dr. Shirley |
| Fisher, Mrs. Doris (B'ham,Ladywood) | Mackintosh, John P. | Swain, Thomas |
| Fitch, Alan (Wigan) | Maclennan, Robert | Taverne, Dick |
| Fletcher, Raymond (Ilkston) | McMillan, Tom (Glasgow, C.) | Thomas,Rt.Hn.George (Cardiff,W.) |
| Fletcher, Ted (Darlington) | McNamara, J. Kevin | Thomson, Rt. Hn. G. (Dundee, E.) |
| Foley, Maurice | Mahon, Simon (Bootle) | Tinn, James |
| Foot, Michael | Mallalieu, J. P. W. (Huddersfield, E.) | Tomney, Frank |
| Ford, Ben | Marks, Kenneth | Torney, Tom |
| Forrester, John | Marquand, David | Tuck, Raphael |
| Fraser, John (Norwood) | Marsden, F. | Urwin, T. W. |
| Freeson, Reginald | Marshall, Dr. Edmund | Varley, Eric G. |
| Galpern, Sir Myer | Mason, Rt. Hn. Roy | Wainwright, Edwin |
| Garrett, W. E. | Mayhew, Christopher | Walden, Brian (B'm'ham, All Saints) |
| Gilbert, Dr. John | Meacher, Michael | Walker, Harold (Doncaster) |
| Ginsburg, David (Dewsbury) | Mellish, Rt. Hn. Robert | Wallace, George |
| Gordon Walker, Rt. Hn. P. C. | Mendelson, John | Watkins, David |
| Gourlay, Harry | Mikardo, Ian | Weitzman, David |
| Grant, George (Morpeth) | Millan, Bruce | Wellbeloved, James |
| Grant, John D. (Islington, E.) | Miller, Dr. M. S. | Wells, William (Walsall, N.) |
| Griffiths, Eddie (Brightside) | Milne, Edward | White, James (Glasgow, Pollok) |
| Griffiths, Will (Exchange) | Mitchell, R. C. (S'hampton, Itchen) | Whitehead, Phillip |
| Hamilton, James (Bothwell) | Molloy, William | Whitlock, William |
| Hamilton, William (Fife, W.) | Morgan, Elystan (Cardiganshire) | Willey, Rt. Hn. Frederick |
| Hamling, William | Morris, Alfred (Wythenshawe) | Williams, Alan (Swansea, W.) |
| Hannan, William (G'gow, Maryhill) | Morris, Charles R. (Openshaw) | Williams, Mrs. Shirley (Hitchin) |
| Hardy, Peter | Morris, Rt. Hn. John (Aberavon) | Williams, W. T. (Warrington) |
| Harper, Joseph | Moyle, Roland | Wilson, Alexander (Hamilton) |
| Harrison, Walter (Wakefield) | Mulley, Rt. Hn. Frederick | Wilson, William (Coventry, S.) |
| Hart, Rt. Hn. Judith | Murray, Ronald King | Woof, Robert |
| Hattersley, Roy | Oakes, Gordon | |
| Healey, Rt. Hn. Denis | Ogden, Eric | |
| Hilton, W. S. | O'Halloran, Michael | |
| Horam, John | O'Malley, Brian | TELLERS FOR THE NOES: |
| Houghton, Rt. Hn. Douglas | Oram, Bert | Mr. John Golding and |
| Orbach, Maurice | Mr. Tom Pendry |
§ Question accordingly agreed to.