HC Deb 15 March 1982 vol 20 cc139-43

Motion made, and Question,

That—

(1) Income tax for the year 1982–83 shall be charged at the basic rate of 30 per cent.: and—

  1. (a) in respect of so much of an individual's total income as exceeds £12, 800 at such higher rates as are specified in the Table below; and
  2. (b) in respect of so much of the investment income included in an individual's total income as exceeds £6, 250 at the additional rate of 15 per cent.

TABLE
Part of excess over £12, 800 Higher rate
The first £2, 300 40 per cent.
The next £4, 000 45 per cent.
The next £6, 200 50 per cent.
The next £6, 200 55 per cent.
The remainder 60 per cent.

(2) Section 24(4) of the Finance Act 1980 (increase of basic rate limit, higher rate bands and investment income threshold) shall not apply for the year 1982–83.

(3) This Resolution shall not require any change to be made in the amounts deductible or repayable under section 204 of the Income and Corporation Taxes Act 1970 (pay as you earn) before 5th May 1982.

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.—[Sir Geoffrey Howe.]

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

The House Divided: Ayes 310, Noes 233.

Division No.90] 10.52 pm]
AYES
Aitken, Jonathan Bright, Graham
Alexander, Richard Brinton, Tim
Alison, RtHon Michael Brittan, Rt. Hon. Leon
Aspinwall, Jack Brooke, Hon Peter
Atkins, Robert(PresfonN) Brotherton, Michael
Atkinson, David(B'm'th, E) Brown, Michael(Brigg&Sc'n)
Baker, Kenneth(Sf.M'bone) Browne, John(Winchtester)
Baker, Nicholas (NDorset) Bruce-Gardyne, John
Banks, Robert Bryan, Sir Paul
Beaumont-Dark, Anthony Buck, Antony
Bendall, Vivian Budgen, Nick
Bennett, SirFrederic (T'bay) Bulmer, Esmond
Benyon, Thomas(A'don) Burden, SirFrederick
Benyon.W. (Buckingham) Butcher, John
Best, Keith Butler, Hon Adam
Bevan, David Gilroy Cadbury.Jocelyn
Biffen, RtHon John Carlisle, John (LutonWest)
Biggs-Davison, SirJohn Carlisle, Kenneth(Lincoln)
Blackburn, John Carlisle, Rt Hon M. (R'c'n)
Bonsor, SirNicholas Chalker, Mrs. Lynda
Boscawen, HonRobert Channon, Rt. Hon. Paul
Bottomley, Peter (W'wichW) Chapman, Sydney
Bowden, Andrew Churchill, W.S.
Boyson, Dr Rhodes Clark, Hon A. (Plym'th, S'n)
Braine, SirBernard Clark, Sir W.(CroydonS)
Clarke, Kenneth(Rushchffe) Howell, RtHonD.(G'ldf'd)
Clegg, SirWalter Howell, Ralph (NNorfolk)
Cockeram, Eric Hunt, David (Wirral)
Colvin, Michael Hunl, Jorm(Ravensbourne)
Cope, John Hurd, RtHon Douglas
Cormack, Patrick Irving, Charles(Cheltenham)
Corrie, John Jenkin, RtHon Patrick
Costain, SirAlbert Jessel, Toby
Cranborne, Viscount JohnsonSmith, Geoffrey
Critchley, Julian Jopling, RtHonMichael
Crouch, David Joseph, Rt Hon Sir Keith
Dean, Paul (NorthSomerset) Kaberry, SirDonald
Dickens, Geoffrey Kellett-Bowman, MrsElaine
Dorrell, Stephen Kimball, SirMarcus
Douglas-Hamilton.LordJ. King, RtHon Tom
Dover, Denshore Kitson, SirTimothy
Du n n, Robert (Dartford) Knight, MrsJill
Durant, Tony Knox, David
Dykes, Hugh Lamont, Norman
Eden, RtHon Sir John Lang, Ian
Edwards, Rt Hon N. (P'broke) Langford-Holt, SirJohn
Eggar, Tim Latham, Michael
Elliott, SirWilliam Lawrence, Ivan
Emery, Sir Peter Lawson, RtHon Nigel
Eyre, Reginald Lee, John
Fairbairn, Nicholas LeMarchant, Spencer
Fairgrieve, SirRussell Lennox-Boyd, HonMark
Faith, MrsSheila Lester, Jim(Beeston)
Farr, John Lewis, Kenneth (Rutland)
Fell, SirAnthony Lloyd, Ian (Havant& W'loo)
Fenner, Mrs Peggy Lloyd, Peter (Fareham)
Finsberg, Geoffrey Loveridge, John
Fisher, SirNigel Luce, Richard
Fletcher, A. (Ed'nb'ghN) Lyell, Nicholas
Fletcher-Cooke, SirCharles McCrindle, Robert
Fookes, Miss Janet Macfarlane, Neil
Forman, Nigel MacGregor, John
Fowler, RtHon Norman MacKay, John (Argyll)
Fox, Marcus McNair-Wilson, M.(N'bury)
Fraser, RtHon Sir Hugh McNair-Wilson, P. (NewF'st)
Fraser, Peter (South Angus) McQuarrie, Albert
Fry, Peter Madel, David
Gardner, Edward (SFylde) Major, John
Garel-Jones, Tristan Marland, Paul
Gilmour, RtHon Sir Ian Marlow, Antony
Glyn, DrAlan Marshall, Micheal(Arundel)
Goodhart, SirPhilip Marten, RtHon Neil
Goodhew, SirVictor Mates, Michael
Goodlad, Alastair Maude, RtHon Sir Angus
Gorst, John Mawby, Ray
Gow, Ian Mawhinney.DrBrian
Grant, Anthony (HarrowC) Maxton, John
Gray, Hamish Maxwell-Hyslop, Robin
Greenway, Harry Mayhew, Patrick
Griffiths, E.(B'ySt.Edm'ds) Mellor, David
Griffiths.PeterPortsm'thN) Meyer, Sir Anthony
Grist, Ian Miller.Hal(B'grove)
Grylls, Michael Mills, IainfMer/den)
Hamilton, Hon A. Mills, Peter (WestDevon)
Hamilton, Michael(Salisbury) Miscampbell, Norman
Hampson.DrKeith Mitchell, David (Basingstoke)
Hannam, John Moate, Roger
Haselhurst, Alan Monro, SirHector
Hastings, Stephen Montgomery, Fergus
Havers, Rt Hon Sir Michael Moore, John
Hawkins, Paul Morgan, Geraint
Hawksley, Warren Morris, M. (N'hamptonS)
Hayhoe, Barney Morrison, HonC. (Devizes)
Heath, RtHon Edward Morrison, Hon P. (Chester)
Heddle, John Mudd, David
Henderson, Barry Murphy, Christopher
Heseltine, RtHon Michael Myles, David
Hicks, Robert Neale.Gerrard
Higgins, RtHon Terence L Needham, Richard
Hill, James Nelson, Anthony
Hogg, HonDouglas(Gr'th'm) Neubert, Michael
Holland, Philip(Cartton) Newton, Tony
Hooson, Tom Normanton, Tom
Hordern, Peter Onslow, Cranley
Howe, Rt Hon Sir Geoffrey Oppenheim, Rt Hon Mrs S.
Osborn, John Squire, Robin
Page, John (Harrow, West) Stainton, Keith
Page, Richard (SW Herts) Stanbrook, Ivor
Parkinson, Rt Hon Cecil Stanley, John
Parris, Matthew Steen, Anthony
Patten, Christopher(Bath) Stevens, Martin
Patten, John(Oxford) Stewart, A.(ERenfrewshire)
Pattie, Geoffrey Stewart, Ian(Hitchin)
Pawsey, James Stokes, John
Percival, Sir Ian Stradling Thomas, J.
Peyton, Rt Hon John Tapsell, Peter
Pink, R. Bonner Taylor, Teddy (S'end E)
Pollock, Alexander Tebbit, Rt Hon Norman
Porter, Barry Temple-Morris, Peter
Prentice, Rt Hon Reg Thomas, Rt Hon Peter
Price, Sir David (Eastleigh) Thompson, Donald
Prior, Rt Hon James Thorne, Neil(IlfordSouth)
Proctor, K. Harvey Thornton, Malcolm
Pym, Rt Hon Francis Townend, John(Bridlington)
Raison, Rt Hon Timothy Townsend, Cyril D, (B'heath)
Rathbone, Tim Trippier, David
Rees, Peter (Dover and Deal) Trotter, Neville
Rees-Davies, W. R. van Straubenzee, Sir W.
Renton, Tim Vaughan, DrGerard
RhodesJames, Robert Viggers, Peter
RhysWilliams, SirBrandon Waddington, David
Ridley, HonNicholas Wakeham, John
Ridsdale, SirJulian Waldegrave, HonWilliam
Rifkind, Malcolm Walker, B. (Perth)
Rippon, Rt Hon Geoffrey Walker-Smith, Rt Hon Sir D.
Roberts, M. (Cardiff NW) Wall, SirPatrick
Roberts, Wyn (Conway) Waller, Gary
Rossi, Hugh Walters, Dennis
Rost, Peter Ward, John
Royle, SirAnthony Warren, Kenneth
Sainsbury, HonTimothy Watson, John
St. John-Stevas, Rt Hon N. Wells, Bowen
Scott, Nicholas Wells, John(Maidstone)
Shaw, Giles (Pudsey) Wheeler, John
Shaw, Michael(Scarborough) Whitelaw, Rt Hon William
Shelton, William(Streatham) Wickenden, Keith
Shepherd, Colin(Hereford) Wiggin, Jerry
Shepherd, Richard Wilkinson, John
Shersby, Michael Williams, D.(Montgomery)
Silvester, Fred Winterton, Nicholas
Sims, Roger Wolfson, Mark
Smith, Dudley Young, SirGeorge(Acton)
Speed, Keith Younger, Rt Hon George
Speller, Tony
Spence, John Tellers for the Ayes:
Spicer, Jim (West Dorset) Mr. Anthony Berry and
Spicer, Michael (S Worcs) Mr. Carol Mather.
Sproat, Iain
NOES
Abse, Leo Cant, R. B.
Allaun, Frank Carmichael, Neil
Alton, David Carter-Jones, Lewis
Anderson, Donald Clark, Dr David (S Shields)
Archer, Rt Hon Peter Cocks, Rt Hon M. (B'stol S)
Ashley, Rt Hon Jack Cohen, Stanley
Ashton, Joe Coleman, Donald
Atkinson, N.(H'gey, ) Concannon, Rt Hon J. D.
Bagier, GordonA.T. Conlan, Bernard
Barnett, Guy(Greenwich) Cook, Robin F.
Barnett, Rt Hon Joel (H'wd) Cowans, Harry
Beith, A. J. Cox, T.(W'dsw'th, Toot'g)
Benn, Rt Hon Tony Craigen, J. M.(G'gow, M'hill)
Bennett, Andrew(St'kp'tN) Crowther, Stan
Bidwell, Sydney Cryer, Bob
Booth, Rt Hon Albert Cunliffe, Lawrence
Bray, Dr Jeremy Cunningham, DrJ. (W'h'n)
Brown, Hugh D. (Pro van) Dalyell, Tam
Brown, R. C. (N'castle W) Davidson, Arthur
Buchan, Norman Davies, Ifor (Gower)
Callaghan, Rt Hon J. Davis, Clinton (HackneyC)
Callaghan, Jim (Midd't'n&P) Davis, Terry (B'ham, Stechf'd)
Campbell, Ian Deakins, Eric
Campbell-Savours, Dale Dean, Joseph (Leeds West)
Canavan, Dennis Dixon, Donald
Dobson, Frank McKay, Allen(Penistone)
Dormand, Jack McKelvey, Wiiliam
Douglas, Dick MacKenzie, Rt Hon Gregor
Dubs, Alfred McMahon, Andrew
Duffy, A. E. P. McNamara, Kevin
Dunnett, Jack McTaggart, Robert
Dunwoody, Hon Mrs G. McWilliam, John
Eadie, Alex Marks, Kenneth
Eastham, Ken Marshall, D(G'gowS'burn)
Edwards, R. (W'hampt'n S E) Marshall, Jim(LeicesterS)
Ellis, R. (NE D'bysh 're) Martin, M(G'gowS'burn)
English, Michael Maxton, John
Ennals, Rt Hon David Maynard, MissJoan
Evans, loan (Aberdare) Meacher, Michael
Evans, John(Newton) Mellish, Rt Hon Robert
Ewing, Harry Mikardo, Ian
Field, Frank Millan, Rt Hon Bruce
Fitch, Alan Mitchell, Austin(Grimsby)
Fitt, Gerard Morris, Rt Hon A. (W'shawe)
Flannery, Martin Morris, Rt Hon C. (O'shaw)
Fletcher, L.R.(Ilkeston) Morris, Rt Hon J. (Aberavon)
Fletcher, Ted(Darlington) Morton, George
Foot, Rt Hon Michael Mulley, Rt Hon Frederick
Ford, Ben Newens, Stanley
Forrester, John Oakes, Rt Hon Gordon
Foulkes, George O'Halloran, Michael
Fraser, J.(Lamb'th, N'w'd) O'Neill, Martin
Freeson, Rt Hon Reginald Orme, Rt Hon Stanley
Garrett, John (Norwich S) Paisley, Rev Ian
Garrett, W. E. (Wallsend) Palmer, Arthur
George, Bruce Park, George
Gilbert, Rt Hon Dr John Parry, Robert
Golding, John Pavitt, Laurie
Graham, Ted Pendry, Tom
Grant, George(Morpeth) Pitt, William Henry
Hamilton, James(Bothwell) Powell, Raymond(Ogmore)
Hamilton, W.W. (C'tral Fife) Prescott, John
Hardy, Peter Price, C. (Lewisham W)
Harrison, Rt Hon Walter Race, Reg
Hattersley, Rt Hon Roy Radice, Giles
Haynes, Frank Rees, Rt Hon M (Leeds S)
Healey, Rt Hon Denis Richardson, Jo
Heifer, Eric S. Roberts, Albert(Normanton)
Hogg, N.(EDunb't'nshire) Roberts, Allan(Bootle)
Holland, S.(L'b'th, Vauxh'll Roberts, Ernest(Hackney N)
HomeRobertson, John Roberts, Gwilym(Cannock)
Homewood, William Robinson, G. (Coventry NW)
Hooley, Frank Robinson, P. (Belfast E)
Howell, Rt Hon D. Rooker, J. W.
Hoyle, Douglas Ross, Ernest (Dundee west)
Huckfield, Les Rowlands, Ted
Hughes, Mark(Durham) Ryman, John
Hughes, Robert(Aberdeen N) Sheerman, Barry
Hughes, Roy (Newport) Sheldon, Rt Hon R.
Janner, HonGreville Shore, Rt Hon Peter
Jay, Rt Hon Douglas Short, Mrs Renée
John, Brynmor Silkin, Rt HonJ. (Deptford)
Johnson, James(Hull West) Silkin, Rt Hon S.C. (Dulwich)
Johnson, Walter (DerbyS) Silverman, Julius
Jones, Rt Hon Alec (Rh'dda) Skinner, Dennis
Jones, Barry (East Flint) Smith, Cyril(Rochdale)
Jones, Dan (Burnley) Smith, Rt Hon J. (N Lanark)
Kaufman, Rt Hon Gerald Snape, Peter
Kerr, Russell Soley, Clive
Kilfedder, James A. Spearing, Nigel
Kinnock, Neil Spriggs, Leslie
Lambie, David Stallard, A. W.
Lamborn, Harry Steel, Rt Hon David
Lamond, James Stewart, Rt Hon D. (W Isles)
Leadbitter, Ted Stoddart, David
Lestor, MissJoan Stott, Roger
Lewis, Arthur (N'ham NW) Strang, Gavin
Lewis, Ron(Carlisle) Straw, Jack
Litherland, Robert Summerskill, HonDrShirley
Lofthouse, Geoffrey Taylor, MrsAnn (Bolton W)
Lyon, Alexander(York) Thomas, Dafydd(Merioneth)
McCartney, Hugh Thomas, DrR. (Carmarthen)
McDonald, DrOonagh Thorne, Stan(Preston South)
McElhone, Frank Tilley, John
McGuire, Michael(Ince) Tinn, James
Torney, Tom Williams, Rt Hon A.(S'sea W)
Urwin, Rt Hon Tom Wilson, Gordon(Dundee E)
Varley, Rt Hon Eric G. Wilson, Rt Hon Sir H.(H'ton)
Wainwright, E.(DearneV) Wilson, William (C'trySE)
Walker, Rt Hon H.(D'caster) Winnick, David
Watkins, David Woodall, Alec
Weetch, Ken Woolmer, Kenneth
Welsh, Michael Wright, Sheila
White, Frank R. Young, David (Bolton E)
White, J.(G'gow Pollok)
Whitehead, Phillip Tellers for the Noes:
Whitlock, William Mr. Ron Leighton and
Wigley, Dafydd Dr. Edmund Marshall

Question accordingly agreed to.

Mr. Speaker

By leave of the House, I shall put together the Question on motions Nos. 23 to 53.