§ Question put,
§
That—
(1) Income tax for the year 1986–87 shall be charged at the basic rate of 29 per cent. and, in respect of so much of an individual's total income as exceeds £17,200 (the basic rate limit as determined under subsection (4) of section 24 of the Finance Act 1980—indexation), at such higher rates as are specified in the Table below:
| TABLE | |
| Higher rate bands | Higher rate |
| The first £3,000 … … … … … | 40 per cent. |
| The next £5,200 … … … … … | 45 per cent. |
| The next 7,900 … … … … … | 50 per cent. |
| The next £7,900 … … … … … | 55 per cent. |
| The remainder … … … … … | 60 per cent. |
§ (2) Section 24(4) of the Finance Act 1980 (indexation of thresholds) shall not, so far as it relates to the higher rate bands, apply for the year 1986–87:
§ (3) This Resolution shall not require any change to be made in the amounts deductable or repayable under section 204 of the Income and Corporation Taxes Act 1970 (pay as you earn) before 18th May 1986:
§ 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.
§ The House divided: Ayes 343, Noes 43.
724| Division No.113] | [10.30 pm |
| AYES | |
| Adley, Robert | Chapman, Sydney |
| Aitken, Jonathan | Chope, Christopher |
| Alexander, Richard | Clark, Hon A. (Plym'th S'n) |
| Alison, Rt Hon Michael | Clark, Dr Michael (Rochford) |
| Amess, David | Clark, Sir W. (Croydon S) |
| Ancram, Michael | Clarke, Rt Hon K. (Rushcliffe) |
| Arnold, Tom | Cockeram, Eric |
| Ashby, David | Colvin, Michael |
| Aspinwall, Jack | Conway, Derek |
| Atkins, Rt Hon Sir H. | Coombs, Simon |
| Atkins, Robert (South Ribble) | Cope, John |
| Atkinson, David (B'm'th E) | Cormack, Patrick |
| Baker, Rt Hon K. (Mole Vall'y) | Corrie, John |
| Baker, Nicholas (Dorset N) | Couchman, James |
| Baldry, Tony | Cranborne, Viscount |
| Banks, Robert (Harrogate) | Crouch, David |
| Batiste, Spencer | Currie, Mrs Edwina |
| Beaumont-Dark, Anthony | Dickens, Geoffrey |
| Bellingham, Henry | Dorrell, Stephen |
| Bendall, Vivian | Dover, Den |
| Bennett, Rt Hon Sir Frederic | du Cann, Rt Hon Sir Edward |
| Benyon, William | Dunn, Robert |
| Best, Keith | Durant, Tony |
| Bevan, David Gilroy | Dykes, Hugh |
| Biffen, Rt Hon John | Edwards, Rt Hon N. (P'broke) |
| Biggs-Davison, Sir John | Eggar, Tim |
| Blackburn, John | Emery, Sir Peter |
| Blaker, Rt Hon Sir Peter | Evennett, David |
| Body, Sir Richard | Fallon, Michael |
| Bonsor, Sir Nicholas | Farr, Sir John |
| Bottomley, Peter | Favell, Anthony |
| Bottomley, Mrs Virginia | Fenner, Mrs Peggy |
| Bowden, A. (Brighton K'to'n) | Finsberg, Sir Geoffrey |
| Bowden, Gerald (Dulwich) | Fletcher, Alexander |
| Boyson, Dr Rhodes | Fookes, Miss Janet |
| Braine, Rt Hon Sir Bernard | Forman, Nigel |
| Brandon-Bravo, Martin | Forsyth, Michael (Stirling) |
| Bright, Graham | Forth, Eric |
| Brinton, Tim | Fowler, Rt Hon Norman |
| Brittan, Rt Hon Leon | Fox, Marcus |
| Brooke, Hon Peter | Franks, Cecil |
| Brown, M. (Brigg & Cl'thpes) | Fraser, Peter (Angus East) |
| Browne, John | Freeman, Roger |
| Bruinvels, Peter | Fry, Peter |
| Buchanan-Smith, Rt Hon A. | Gale, Roger |
| Buck, Sir Antony | Galley, Roy |
| Budgen, Nick | Gardiner, George (Reigate) |
| Burt, Alistair | Gardner, Sir Edward (Fylde) |
| Butcher, John | Glyn, Dr Alan |
| Butler, Rt Hon Sir Adam | Goodhart, Sir Philip |
| Butterfill, John | Goodlad, Alastair |
| Carlisle, John (Luton N) | Gorst, John |
| Carlisle, Kenneth (Lincoln) | Gow, Ian |
| Carlisle, Rt Hon M. (W'ton S) | Gower, Sir Raymond |
| Carttiss, Michael | Grant, Sir Anthony |
| Cash, William | Greenway, Harry |
| Chalker, Mrs Lynda | Gregory, Conal |
| Channon, Rt Hon Paul | Griffiths, Sir Eldon |
| Griffiths, Peter (Portsm'th N) | Malins, Humfrey |
| Grist, Ian | Malone, Gerald |
| Ground, Patrick | Maples, John |
| Grylls, Michael | Marland, Paul |
| Hamilton, Hon A. (Epsom) | Marlow, Antony |
| Hampson, Dr Keith | Marshall, Michael (Arundel) |
| Hanley, Jeremy | Mates, Michael |
| Hannam, John | Maude, Hon Francis |
| Hargreaves, Kenneth | Mawhinney, Dr Brian |
| Harris, David | Maxwell-Hyslop, Robin |
| Hawkins, C. (High Peak) | Mayhew, Sir Patrick |
| Hawksley, Warren | Miller, Hal (B'grove) |
| Hayhoe, Rt Hon Barney | Mills, Iain (Meriden) |
| Hayward, Robert | Miscampbell, Norman |
| Heath, Rt Hon Edward | Mitchell, David (Hants NW) |
| Heathcoat-Amory, David | Moate, Roger |
| Heddle, John | Monro, Sir Hector |
| Henderson, Barry | Montgomery, Sir Fergus |
| Heseltine, Rt Hon Michael | Moore, Rt Hon John |
| Hickmet, Richard | Morris, M. (N'hampton S) |
| Higgins, Rt Hon Terence L. | Morrison, Hon P. (Chester) |
| Hill, James | Moynihan, Hon C. |
| Hind, Kenneth | Mudd, David |
| Hirst, Michael | Neale, Gerrard |
| Hogg, Hon Douglas (Gr'th'm) | Nelson, Anthony |
| Holland, Sir Philip (Gedling) | Neubert, Michael |
| Holt, Richard | Newton, Tony |
| Hordern, Sir Peter | Nicholls, Patrick |
| Howard, Michael | Normanton, Tom |
| Howarth, Alan (Stratf'd-on-A) | Norris, Steven |
| Howarth, Gerald (Cannock) | Onslow, Cranley |
| Howell, Rt Hon D. (G'ldford) | Oppenheim, Phillip |
| Howell, Ralph (Norfolk, N) | Oppenheim, Rt Hon Mrs S. |
| Hubbard-Miles, Peter | Osborn, Sir John |
| Hume, John | Ottaway, Richard |
| Hunt, David (Wirral W) | Page, Richard (Herts SW) |
| Hunter, Andrew | Parkinson, Rt Hon Cecil |
| Hurd, Rt Hon Douglas | Parris, Matthew |
| Jackson, Robert | Patten, Christopher (Bath) |
| Jenkin, Rt Hon Patrick | Patten, J. (Oxf W & Abgdn) |
| Jessel, Toby | Pattie, Geoffrey |
| Johnson Smith, Sir Geoffrey | Pawsey, James |
| Jones, Gwilym (Cardiff N) | Peacock, Mrs Elizabeth |
| Jones, Robert (Herts W) | Percival, Rt Hon Sir Ian |
| Joseph, Rt Hon Sir Keith | Porter, Barry |
| Kellett-Bowman, Mrs Elaine | Portillo, Michael |
| Kershaw, Sir Anthony | Powell, William (Corby) |
| Key, Robert | Powley, John |
| King, Roger (B'ham N'field) | Prentice, Rt Hon Reg |
| Knight, Greg (Derby N) | Price, Sir David |
| Knowles, Michael | Prior, Rt Hon James |
| Knox, David | Raffan, Keith |
| Lamont, Norman | Raison, Rt Hon Timothy |
| Lang, Ian | Rathbone, Tim |
| Latham, Michael | Rees, Rt Hon Peter (Dover) |
| Lawler, Geoffrey | Renton, Tim |
| Lawrence, Ivan | Rhodes James, Robert |
| Lawson, Rt Hon Nigel | Rhys Williams, Sir Brandon |
| Lee, John (Pendle) | Ridley, Rt Hon Nicholas |
| Lennox-Boyd, Hon Mark | Ridsdale, Sir Julian |
| Lewis, Sir Kenneth (Stamf'd) | Rifkind, Rt Hon Malcolm |
| Lightbown, David | Rippon, Rt Hon Geoffrey |
| Lilley, Peter | Roberts, Wyn (Conwy) |
| Lloyd, Ian (Havant) | Robinson, Mark (N'port W) |
| Lloyd, Peter (Fareham) | Roe, Mrs Marion |
| Lord, Michael | Rossi, Sir Hugh |
| Luce, Rt Hon Richard | Rost, Peter |
| Lyell, Nicholas | Rowe, Andrew |
| McCrindle, Robert | Rumbold, Mrs Angela |
| McCurley, Mrs Anna | Ryder, Richard |
| Macfarlane, Neil | Sackville, Hon Thomas |
| MacGregor, Rt Hon John | Sainsbury, Hon Timothy |
| MacKay, Andrew (Berkshire) | St. John-Stevas, Rt Hon N. |
| MacKay, John (Argyll & Bute) | Sayeed, Jonathan |
| Maclean, David John | Shaw, Giles (Pudsey) |
| McNair-Wilson, M. (N'bury) | Shaw, Sir Michael (Scarb') |
| McNair-Wilson, P. (New F'st) | Shepherd, Colin (Hereford) |
| McQuarrie, Albert | Shepherd, Richard (Aldridge) |
| Madel, David | Shersby, Michael |
| Major, John | Silvester, Fred |
| Sims, Roger | van Straubenzee, Sir W. |
| Skeet, Sir Trevor | Vaughan, Sir Gerard |
| Smith, Sir Dudley (Warwick) | Viggers, Peter |
| Soames, Hon Nicholas | Waddington, David |
| Speller, Tony | Wakeham, Rt Hon John |
| Spencer, Derek | Waldegrave, Hon William |
| Spicer, Jim (Dorset W) | Walden, George |
| Spicer, Michael (S Worcs) | Walker, Bill (T'side N) |
| Squire, Robin | Walker, Rt Hon P. (W'cester) |
| Stanbrook, Ivor | Wall, Sir Patrick |
| Stanley, Rt Hon John | Waller, Gary |
| Steen, Anthony | Walters, Dennis |
| Stern, Michael | Wardle, C. (Bexhill) |
| Stevens, Lewis (Nuneaton) | Warren, Kenneth |
| Stewart, Allan (Eastwood) | Watson, John |
| Stewart, Andrew (Sherwood) | Watts, John |
| Stewart, Ian (Hertf'dshire N) | Wells, Bowen (Hertford) |
| Stokes, John | Wells, Sir John (Maidstone) |
| Stradling Thomas, Sir John | Wheeler, John |
| Sumberg, David | Whitfield, John |
| Tapsell, Sir Peter | Whitney, Raymond |
| Taylor, John (Solihull) | Wiggin, Jerry |
| Tebbit, Rt Hon Norman | Wilkinson, John |
| Temple-Morris, Peter | Winterton, Mrs Ann |
| Thatcher, Rt Hon Mrs M. | Winterton, Nicholas |
| Thomas, Rt Hon Peter | Wolfson, Mark |
| Thompson, Donald (Calder V) | Wood, Timothy |
| Thompson, Patrick (N'ich N) | Woodcock, Michael |
| Thornton, Malcolm | Yeo, Tim |
| Thurnham, Peter | Young, Sir George (Acton) |
| Townend, John (Bridlington) | Younger, Rt Hon George |
| Townsend, Cyril D. (B'heath) | |
| Tracey, Richard | Tellers for the Ayes: |
| Trippier, David | Mr. Carol Mather and |
| Trotter, Neville | Mr. Robert Boscawen. |
| Twinn, Dr Ian |
| NOES | |
| Alton, David | Madden, Max |
| Ashdown, Paddy | Meadowcroft, Michael |
| Ashton, Joe | Mikardo, Ian |
| Beith, A. J. | Nellist, David |
| Bruce, Malcolm | Owen, Rt Hon Dr David |
| Canavan, Dennis | Parry, Robert |
| Carlile, Alexander (Montg'y) | Penhaligon, David |
| Clay, Robert | Pike, Peter |
| Cohen, Harry | Skinner, Dennis |
| Field, Frank (Birkenhead) | Steel, Rt Hon David |
| Fields, T. (L'pool Broad Gn) | Stewart, Rt Hon D. (W Isles) |
| Freud, Clement | Thomas, Dafydd (Merioneth) |
| Godman, Dr Norman | Thomas, Dr R. (Carmarthen) |
| Hancock, Michael | Thorne, Stan (Preston) |
| Harrison, Rt Hon Walter | Wainwright, R. |
| Heffer, Eric S. | Wardell, Gareth (Gower) |
| Howells, Geraint | Wigley, Dafydd |
| Hughes, Simon (Southwark) | Wilson, Gordon |
| Jenkins, Rt Hon Roy (Hillh'd) | Wrigglesworth, Ian |
| Johnston, Sir Russell | |
| Kennedy, Charles | Tellers for the Noes: |
| Kirkwood, Archy | Mr. James Wallace and |
| Lambie, David | Mr. Robert Maclean. |
| Livsey, Richard |
§ Question accordingly agreed to.