HC Deb 12 March 1973 vol 852 cc1044-8

Motion made, and Question, That—

  1. (a) income tax for the year 1972–73 shall be charged, in the case of an individual whose total income exceeded £3,000, at the same higher rates in respect of the excess of that income over £2,000 as were charged for the year 1971–72;
  2. (b) an individual whose total income did not exceed £3,500 shall be entitled to have the surtax chargeable by virtue of paragraph (a) above reduced to an amount equal to 40 per cent. of the difference between his total income and £3,000.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Barber.]

put forthwith pursuant to Standing Order No. 94 (Ways and Means motions):

The House divided: Ayes 288, Noes 266.

Division No. 80.] AYES [10.1 p.m.
Adley, Robert Brinton, Sir Tatton Costain, A. P.
Alison, Michael (Barkston Ash) Brocklebank-Fowler, Christopher Crouch, David
Allason, James (Hemel Hempstead) Brown, Sir Edward (Bath) Crowder, F. P.
Amery, Rt. Hn. Julian Bruce-Gardyne, J. d'Avigdor-Goldsmid, Sir Henry
Archer, Jeffrey (Louth) Bryan, Sir Paul Dean, Paul
Astor, John Buchanan-Smith, Alick (Angus, N&M) Deedes, Rt. Hn. W. F.
Atkins, Humphrey Buck, Antony Digby, Simon Wingfield
Awdry, Daniel Bullus, Sir Eric Dixon, Piers
Baker, Kenneth (St. Marylebone) Burden, F. A. Douglas-Home, Rt. Hn. Sir Alec
Barber, Rt. Hn. Anthony Butler, Adam (Bosworth) Drayson, G. B.
Batsford, Brian Campbell, Rt. Hn. G. (Moray & Nairn) du Cann, Rt. Hn. Edward
Bell, Ronald Carlisle, Mark Dykes, Hugh
Bennett, Sir Frederic (Torquay) Cary, Sir Robert Eden, Rt. Hn. Sir John
Bennett, Dr. Reginald (Gosport) Chapman, Sydney Edwards, Nicholas (Pembroke)
Benyon, W. Chataway, Rt. Hn. Christopher Elliot, Capt. Walter (Carshalton)
Berry, Hn. Anthony Chichester-Clark, R. Elliott, R. W. (N'c'tle-upon-Tyne, N.)
Biffen, John Churchill, W. S. Emery, Peter
Biggs-Davison, John Clark, William (Surrey, E.) Eyre, Reginald
Blaker, Peter Clarke, Kenneth (Rushcliffe) Fell, Anthony
Boardman, Tom (Leicester, S.W.) Cockeram, Eric Fenner, Mrs. Peggy
Body, Richard Cooke, Robert Fidler, Michael
Boscawen, Hn. Robert Coombs, Derek Fisher, Nigel (Surbiton)
Bossom, Sir Clive Cooper, A. E. Fletcher-Cooke, Charles
Bowden, Andrew Cordle, John Fookes, Miss Janet
Braine, Sir Bernard Corfield, Rt. Hn. Sir Frederick Fortescue, Tim
Bray, Ronald Cormack, Patrick Foster, Sir John
Fowler, Norman Le Marchant, Spencer Ridley, Hn. Nicholas
Fox, Marcus Lewis, Kenneth (Rutland) Ridsdale, Julian
Fraser, Rt. Hn. Hugh (St'fford & Stone) Lloyd, Rt. Hn. Geoffrey (Sut'nC'field) Rippon, Rt. Hn. Geoffrey
Fry, Peter Lloyd, Ian (P'tsm'th, Langstone) Roberts, Michael (Cardiff, N.)
Galbraith, Hn. T. G. D. Longden, Sir Gilbert Roberts, Wyn (Conway)
Gardner, Edward Loveridge, John Rossi, Hugh (Hornsey)
Gibson-Watt, David McAdden, Sir Stephen Rost, Peter
Gilmour, Ian (Norfolk, C.) MacArthur, Ian Royle, Anthony
Gilmour, Sir John (Fife, E.) McCrindle, R. A. Russell, Sir Ronald
Glyn, Dr. Alan McLaren, Martin St. John-Stevas, Norman
Goodhart, Philip Maclean, Sir Fitzroy Scott, Nicholas
Goodhew, Victor McMaster, Stanley Shaw, Michael (Sc'b'gh & Whitby)
Gorst, John Macmillan, Rt. Hn. Maurice (Farnham) Shelton, William (Clapham)
Gower, Raymond McNair-Wilson, Michael Shersby, Michael
Grant, Anthony (Harrow, C.) McNair-Wilson, Patrick (New Forest) Simeons, Charles
Gray, Hamish Maddan, Martin Sinclair, Sir George
Green, Alan Madel, David Skeet, T. H. H.
Griffiths, Eldon (Bury St. Edmunds) Maginnis, John E. Smith, Dudley (W'wick & L'mington)
Grylls, Michael Marples, Rt. Hn. Ernest Soref, Harold
Gummer, J. Selwyn Marten, Neil Speed, Keith
Gurden, Harold Mather, Carol Spence, John
Hall, Miss Joan (Keighley) Maude, Angus Sproat, Iain
Hall, John (Wycombe) Maudling, Rt. Hn. Reginald Stainton, Keith
Hall-Davis, A. G. F. Mawby, Ray Stanbrook, Ivor
Hamilton, Michael (Salisbury) Maxwell-Hyslop, R. J. Stewart-Smith, Geoffrey (Belper)
Hannam, John (Exeter) Meyer, Sir Anthony Stodart, Anthony (Edinburgh W.)
Harrison, Brian (Maldon) Mills, Peter (Torrington) Stoddart-Scott Col. Sir M
Haselhurst, Alan Mills, Stratton (Belfast, N.) Stokes, John
Hastings, Stephen Miscampbell, Norman Stuttaford, Dr. Tom
Havers, Michael Mitchell, Lt.-Col. C.(Aberdeenshire, W) Sutcliffe, John
Hawkins, Paul Mitchell, David (Basingstoke) Tapsell, Peter
Hay, John
Hayhoe, Barney Moate, Roger Taylor, Sir Charles (Eastbourne)
Heath, Rt. Hn. Edward Money, Ernie Taylor, Edward M.(G'gow, Cathcart)
Heseltine, Michael Monks, Mrs. Connie Taylor, Frank (Moss Side)
Hicks, Robert Monro, Hector Taylor, Robert (Croydon, N.W.)
Higgins, Terence L. Montgomery, Fergus Tebbit, Norman
Hiley, Joseph More, Jasper Temple, John M.
Holland, Philip Morgan, Elystan (Cardiganshire) Thatcher, Rt. Hn. Mrs. Margaret
Holt, Miss Mary Morgan-Giles, Rear-Adm. Thomas, John Stradling (Monmouth)
Hordern, Peter Morrison, Charles Thomas, Rt. Hn. Peter (Hendon. S.)
Hornby, Richard Mudd, David Thompson, Sir Richard (Croydon. S.)
Hornsby-Smith, Rt. Hn. Dame Patricia Murton, Oscar Trafford, Dr. Anthony
Howe, Hn. Sir Geoffrey (Reigate) Nabarro, Sir Gerald Trew, Peter
Howell, David (Guildford) Neave, Airey Tugendhat, Christopher
Howell, Ralph (Norfolk, N.) Nicholls, Sir Harmar Turton, Rt. Hn. Sir Robin
Hunt, John Noble, Rt. Hn. Michael van Straubenzee, W. R.
Hutchison, Michael Clark Nott, John Vaughan, Dr. Gerard
Iremonger, T. L, Onslow, Cranley Vickers, Dame Joan
Irvine, Bryant Godman (Rye) Oppenheim, Mrs. Sally Waddington, David
James, David Owen, Idris (Stockport, N.) Walder, David (Clitheroe)
Jenkin, Patrick (Woodford) Page, Rt. Hn. Graham (Crosby) Walker, Rt. Hn. Peter (Worcester)
Jennings, J. C. (Burton) Page, John (Harrow, W.) Wall, Patrick
Jessel, Toby Parkinson, Cecil Walters, Dennis
Jones, Arthur (Northants, S.) Percival, Ian Ward, Dame Irene
Jopling, Michael Peyton, Rt. Hn. John Warren, Kenneth
Joseph, Rt. Hn. Sir Keith Pike, Miss Mervyn Wells, John (Maidstone)
Kaberry, Sir Donald Pink, R. Bonner White, Roger (Gravesend)
Kellett-Bowman, Mrs. Elaine Powell, Rt. Hn. J. Enoch Wiggin, Jerry
Kershaw, Anthony Price, David (Eastleigh) Wilkinson, John
Kilfedder, James Prior, Rt. Hn. J. M. L. Winterton, Nicholas
Kimball, Marcus Proudfoot, Wilfred Wolrige-Gordon, Patrick
King, Evelyn (Dorset, S.) Pym, Rt. Hn. Francis Wood, Rt. Hn. Richard
King, Tom (Bridgwater) Quennell, Miss J. M. Woodhouse, Hn. Christopher
Kinsey, J. R. Ralson, Timothy Woodnutt, Mark
Kitson, Timothy Ramsden, Rt. Hn. James Worsley, Marcus
Knight, Mrs. Jill Rawlinson, Rt. Hn. Sir Peter Wylie, Rt. Hn. N. R.
Knox, David Redmond, Robert Younger, Hn. George
Lambton, Lord Reed, Laurance (Bolton, E.) TELLERS FOR THE AYES
Lamont, Norman Rees, Peter (Dover) Mr. Walter Clegg and
Lane, David Rees-Davies, W. R. Mr. Bernard Weatherill
Langford-Holt, Sir John Renton, Rt. Hn. Sir David
NOES
Abse, Leo Barnett, Joel (Heywood and Royton) Bottomley, Rt. Hn. Arthur
Allaun, Frank (Salford, E.) Baxter, William Bradley, Tom
Archer, Peter (Rowley Regis) Beaney, Alan Broughton, Sir Alfred
Armstrong, Ernest Benn, Rt. Hn. Anthony Wedgwood Brown, Robert C. (N'c'tle-u-Tyne, W.)
Ashley, Jack Bennett, James(Glasgow, Bridgeton) Brown, Hugh D. (G'gow, Provan)
Ashton, Joe Bidwell, Sydney Brown, Ronald(Shoreditch & F'bury)
Atkinson, Norman Bishop, E. S. Buchan, Norman
Bagier, Gordon A. T. Blenkinsop, Arthur Buchanan, Richard (G'gow, Sp'burn)
Barnes, Michael Boardman, H. (Leigh) Butler, Mrs. Joyce (Wood Green)
Barnett, Guy (Greenwich) Booth, Albert Callaghan, Rt. Hn. James
Campbell, I. (Dunbartonshire, W.) Hughes, Mark (Durham) Pannell, Rt. Hn. Charles
Cent, R. B. Hughes, Robert (Aberdeen, N.) Pardoe, John
Carmichael, Neil Hughes, Roy (Newport) Parker John (Dagenham)
Carter, Ray (Birmingh'm, Northfield) Hunter, Adam Parry, Robert (Liverpool, Exchange)
Carter-Jones, Lewis (Eccles) Irvine, Rt. Hn. Sir Arthur (Edge Hill) Pavitt, Laurie
Castle, Rt. Hn. Barbara Janner, Greville Peart, Rt. Hn. Fred
Clark, David (Colne Valley) Jay, Rt. Hn. Douglas Pendry, Tom
Cocks, Michael (Bristol, S.) Jeger, Mrs. Lena Perry, Ernest G.
Cohen, Stanley Jenkins, Hugh (Putney) Prentice, Rt. Hn. Reg.
Concannon, J. D. Jenkins, Rt. Hn. Roy (Stechford) Prescott, John
Corbet, Mrs. Freda John, Brynmor Price, William (Rugby)
Cox, Thomas (Wandsworth, C.) Johnson, James (K'ston-on-Hull, W.) Probert, Arthur
Crawshaw, Richard Johnson, Walter (Derby, S.) Radice, Giles
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) Rhodes, Geoffrey
Cunningham, Dr. J. A. (Whitehaven) Jones, T. Alec (Rhondda, W.) Richard, Ivor
Dalyell, Tam Kaufman, Gerald Roberts, Albert (Normanton)
Darling, Rt. Hn. George Kelley, Richard Roberts, Rt. Hn. Goronwy (Caernarvon)
Davidson, Arthur Kerr, Russell Robertson, John (Paisley)
Davies, Denzil (Llanelly) Kinnock, Neil Roderick, Caerwyn E. (Brc'n&R'dnor)
Davis, Clinton (Hackney, C.) Lambie, David Rodgers, William (Stockton-on-Tees)
Davis, Terry (Bromsgrove) Lamborn, Harry Roper, John
de Freitas, Rt. Hn. Sir Geoffrey Lamond, James Rose, Paul B.
Deakins, Eric Latham, Arthur Ross, Rt. Hn. William (Kilmarnock)
Delargy, Hugh Lawson, George Sheldon, Robert (Ashton-under-Lyne)
Dell, Rt. Hn. Edmund Leadbitter, Ted Shore, Rt. Hn. Peter (Stepney)
Doig, Peter Lee, Rt. Hn. Frederick Short, Rt. Hn. Edward (N'c'tle-u-Tyne)
Dormand, J. D. Leonard, Dick Short, Mrs. Renée (W'hampton, N.E.)
Douglas, Dick (Stirlingshire, E.) Lestor, Miss Joan Silkin, Rt. Hn. John (Deptford)
Douglas-Mann, Bruce Lewis, Arthur (W. Ham, N.) Silkin, Hn. S. C. (Dulwich)
Driberg, Tom Lewis, Ron (Carlisle) Sillars, James
Duffy, A. E. P. Lipton, Marcus Silverman, Julius
Dunnett, Jack Lomas, Kenneth Skinner, Dennis
Eadie, Alex Loughlin, Charles Smith, John (Lanarkshire, N.)
Edelman, Maurice Lyon, Alexander W. (York) Spearing, Nigel
Edwards, Robert (Bilston) Lyons, Edward (Bradford, E.) Spriggs, Leslie
Edwards, William (Merioneth) Mabon, Dr. J. Dickson Stallard, A. W.
Ellis, Tom McBride, Neil Steel, David
English, Michael McCartney, Hugh Stoddart, David (Swindon)
Evans, Fred McElhone, Frank Stonehouse, Rt. Hn. John
Ewing, Harry Machin, George Strang, Gavin
Faulds, Andrew Mackenzie, Gregor Strauss, Rt. Hn. G. R.
Fernyhough, Rt. Hn. E. Mackie, John Summerskill, Hn. Dr. Shirley
Fitch, Alan (Wigan) Mackintosh, John P. Swain, Thomas
Fletcher, Raymond (Ilkeston) Maclennan, Robert Taverne, Dick
Fletcher, Ted (Darlington) McMillan, Tom (Glasgow, C.) Thomas, Rt. Hn. George (Cardiff, W.)
Foot, Michael McNamara, J. Kevin Thomas, Jeffrey (Abertillery)
Ford, Ben Mahon, Simon (Bootle) Thorpe, Rt. Hn. Jeremy
Forrester, John Mallalieu, J. P. W. (Huddersfield, E.) Tinn, James
Fraser, John (Norwood) Marks, Kenneth Tomney, Frank
Galpern, Sir Myer Marsden, F. Tope, Graham
Garrett, W. E. Marshall, Dr. Edmund Torney, Tom
Ginsburg, David (Dewsbury) Mayhew, Christopher Tuck, Raphael
Golding, John Meacher, Michael Urwin, T. W.
Gourlay, Harry Mellish, Rt. Hn. Robert Varley, Eric G.
Grant, George (Morpeth) Mendelson, John Wainwright, Edwin
Grant, John D. (Islington, E.) Millan, Bruce Walden, Brian (B'm'ham, All Saints)
Griffiths, Eddie (Brightside) Miller, Dr. M. S. Walker, Harold (Doncaster)
Griffiths, Will (Exchange) Milne, Edward Wallace, George
Grimond, Rt. Hn. J. Mitchell, R. C. (S'hampton, Itchen) Watkins, David
Hamilton, James (Bothwell) Morgan, Elystan (Cardiganshire) Weitzman, David
Hamilton, William (Fife, W.) Morris, Alfred (Wythenshawe) Wellbeloved, Jamet
Hamling, William Morris, Charles R. (Openshaw) Wells, William (Walsall, N.)
Hannan, William (G'gow, Maryhill) Morris, Rt. Hn. John (Aberavon) White, James (Glasgow, Pollok)
Hardy, Peter Moyle, Roland Whitehead, Phillip
Harper, Joseph Mulley, Rt. Hn. Frederick Whitlock, William
Harrison, Walter (Wakefield) Murray, Ronald King Willey, Rt. Hn. Frederick
Hart, Rt. Hn. Judith Oakes, Gordon Williams, Alan (Swansea, W.)
Hattersley, Roy Ogden, Eric Williams, W. T. (Warrington)
Healey, Rt. Hn. Denis O'Halloran, Michael Wilson, Alexander (Hamilton)
Heffer, Eric S. O'Malley, Brian Wilson, Rt. Hn. Harold (Huyton)
Hilton, W. S. Oram, Bert Wilson, William (Coventry, S.)
Hooson, Emlyn Orbach, Maurice Woof, Robert
Horam, John
Houghton, Rt. Hn. Douglas Orme, Stanley TELLERS FOR THE NOES:
Howell, Denis (Small Heath) Oswald, Thomas Mr. Donald Coleman and
Huckfield, Leslie Padley, Walter Mr. James A. Dunn.
Hughes, Rt. Hn. Cledwyn (Anglesey) Palmer, Arthur

Question accordingly agreed to.