HC Deb 23 March 1987 vol 113 cc124-8

Question put That—

  1. (1) Income tax for the year 1987–88 shall be charged at the basic rate of 27 per cent. and, in respect of so much of an individual's total income as exceeds £17,900 (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 £2,500 40 per cent.
The next £5,000 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 1987–88:

(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 1987:

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. Lawson.]

The House divided: Ayes 350, Noes 200.

Division No. 123] [10.15 pm
AYES
Adley, Robert Chapman, Sydney
Aitken, Jonathan Chope, Christopher
Alexander, Richard Churchill, W. S.
Alison, Rt Hon Michael Clark, Hon A. (Plym'th S'n)
Amess, David Clark, Dr Michael (Rochford)
Ancram, Michael Clark, Sir W. (Croydon S)
Arnold, Tom Clarke, Rt Hon K. (Rushcliffe)
Ashby, David Cockeram, Eric
Aspinwall, Jack Colvin, Michael
Atkins, Rt Hon Sir H. Conway, Derek
Atkinson, David (B'm'th E) Coombs, Simon
Baker, Rt Hon K. (Mole Vall'y) Cope, John
Baker, Nicholas (Dorset N) Cormack, Patrick
Baldry, Tony Couchman, James
Banks, Robert (Harrogate) Critchley, Julian
Batiste, Spencer Crouch, David
Beaumont-Dark, Anthony Currie, Mrs Edwina
Bellingham, Henry Dickens, Geoffrey
Bendall, Vivian Dicks, Terry
Bennett, Rt Hon Sir Frederic Dorrell, Stephen
Benyon. William Douglas-Hamilton, Lord J.
Best, Keith Dover, Den
Bevan, David Gilroy Dunn, Robert
Biffen, Rt Hon John Durant, Tony
Biggs-Davison, Sir John Dykes, Hugh
Blackburn, John Edwards, Rt Hon N. (P'broke)
Blaker, Rt Hon Sir Peter Eggar, Tim
Bonsor, Sir Nicholas Emery, Sir Peter
Bottomley, Peter Eyre, Sir Reginald
Bottomley, Mrs Virginia Fairbairn, Nicholas
Bowden, A. (Brighton K'to'n) Fallon, Michael
Bowden, Gerald (Dulwich) Farr, Sir John
Boyson, Dr Rhodes Favell, Anthony
Braine, Rt Hon Sir Bernard Fenner, Dame Peggy
Brandon-Bravo, Martin Finsberg, Sir Geoffrey
Bright, Graham Fookes, Miss Janet
Brinton, Tim Forman, Nigel
Brittan, Rt Hon Leon Forth, Eric
Brooke, Hon Peter Fowler, Rt Hon Norman
Brown, M. (Brigg & Cl'thpes) Fox, Sir Marcus
Browne, John Franks, Cecil
Bruinvels, Peter Fraser, Peter (Angus East)
Bryan, Sir Paul Freeman, Roger
Buchanan-Smith, Rt Hon A. Fry, Peter
Buck, Sir Antony Gale, Roger
Budgen, Nick Galley, Roy
Bulmer, Esmond Gardiner, George (Reigate)
Burt, Alistair Gilmour, Rt Hon Sir Ian
Butcher, John Glyn, Dr Alan
Butler, Rt Hon Sir Adam Goodhart, Sir Philip
Butterfill, John Goodlad, Alastair
Carlisle, John (Luton N) Gorst, John
Carlisle, Rt Hon M. (W'ton S) Gow, Ian
Carttiss, Michael Gower, Sir Raymond
Cash, William Grant, Sir Anthony
Chalker, Mrs Lynda Greenway, Harry
Channon, Rt Hon Paul Gregory, Conal
Griffiths, Peter (Portsm'th N) MacKay, Andrew (Berkshire)
Grist, Ian MacKay, John (Argyll & Bute)
Ground, Patrick Maclean, David John
Grylls, Michael McLoughlin, Patrick
Gummer, Rt Hon John S McNair-Wilson, P. (New F'st)
Hamilton, Hon A. (Epsom) McQuarrie, Albert
Hamilton, Neil (Tattoo) Madel, David
Hampson, Dr Keith Major, John
Hanley, Jeremy Malins, Humfrey
Hannam, John Malone, Gerald
Harris, David Maples, John
Harvey, Robert Marlow, Antony
Havers, Rt Hon Sir Michael Marshall, Michael (Arundel)
Hawkins, C. (High Peak) Mates, Michael
Hawkins, Sir Paul (N'folk SW) Mather, Sir Carol
Hayes, J. Maude, Hon Francis
Hayhoe, Rt Hon Sir Barney Mawhinney, Dr Brian
Heathcoat-Amory, David Maxwell-Hyslop, Robin
Heddle, John Mayhew, Sir Patrick
Henderson, Barry Mellor, David
Heseltine, Rt Hon Michael Merchant, Piers
Hickmet, Richard Meyer, Sir Anthony
Hicks, Robert Miller, Hal (B'grove)
Higgins, Rt Hon Terence L. Mills, lain (Meriden)
Hill, James Mills, Sir Peter (West Devon)
Hind, Kenneth Miscampbell, Norman
Hirst, Michael Mitchell, David (Hants NW)
Hogg, Hon Douglas (Gr'th'm) Moate, Roger
Holland, Sir Philip (Gedling) Monro, Sir Hector
Holt, Richard Montgomery, Sir Fergus
Hordern, Sir Peter Morris, M. (N'hampton S)
Howard, Michael Morrison, Hon C. (Devizes)
Howarth, Alan (Stratf'd-on-A) Morrison, Hon P. (Chester)
Howarth, Gerald (Cannock) Moynihan, Hon C.
Howe, Rt Hon Sir Geoffrey Mudd, David
Howell, Ralph (Norfolk, N) Neale, Gerrard
Hubbard-Miles, Peter Nelson, Anthony
Hunt, David (Wirral W) Neubert, Michael
Hunt, John (Ravensbourne) Newton, Tony
Hunter, Andrew Nicholls, Patrick
Hurd, Rt Hon Douglas Normanton, Tom
Irving, Charles Norris, Steven
Jackson, Robert Onslow, Cranley
Jenkin, Rt Hon Patrick Oppenheim, Phillip
Jessel, Toby Oppenheim, Rt Hon Mrs S.
Johnson Smith, Sir Geoffrey Osborn, Sir John
Jones, Gwilym (Cardiff N) Ottaway, Richard
Jones, Robert (Herts W) Page, Sir John (Harrow W)
Jopling, Rt Hon Michael Page, Richard (Herts SW)
Joseph, Rt Hon Sir Keith Parkinson, Rt Hon Cecil
Kellett-Bowman, Mrs Elaine Patten, Christopher (Bath)
Kershaw, Sir Anthony Patten, J. (Oxf W & Abgdn)
Key, Robert Pawsey, James
King, Roger (B'ham N'field) Peacock, Mrs Elizabeth
Knight, Greg (Derby N) Percival, Rt Hon Sir Ian
Knight, Dame Jill (Edgbaston) Pollock, Alexander
Knowles, Michael Porter, Barry
Knox, David Portillo, Michael
Lamont, Rt Hon Norman Powell, William (Corby)
Lang, Ian Powley, John
Latham, Michael Prentice, Rt Hon Reg
Lawler, Geoffrey Price, Sir David
Lawrence, Ivan Proctor, K. Harvey
Lawson, Rt Hon Nigel Pym, Rt Hon Francis
Lee, John (Pendle) Raffan, Keith
Leigh, Edward (Gainsbor'gh) Raison, Rt Hon Timothy
Lennox-Boyd, Hon Mark Rathbone, Tim
Lester, Jim Rees, Rt Hon Peter (Dover)
Lewis, Sir Kenneth (Stamf'd) Rhodes James, Robert
Lightbown, David Rhys Williams, Sir Brandon
Lilley, Peter Ridley, Rt Hon Nicholas
Lloyd, Sir Ian (Havant) Rifkind, Rt Hon Malcolm
Lloyd, Peter (Fareham) Rippon, Rt Hon Geoffrey
Lord, Michael Roberts, Wyn (Conwy)
Luce, Rt Hon Richard Robinson, Mark (N'port W)
Lyell, Nicholas Roe, Mrs Marion
McCrindle, Robert Rossi, Sir Hugh
McCurley, Mrs Anna Rost, Peter
Macfarlane, Neil Rowe, Andrew
MacGregor, Rt Hon John Rumbold, Mrs Angela
Ryder, Richard Thompson, Donald (Calder V)
Sackville, Hon Thomas Thompson, Patrick (N'ich N)
Sainsbury, Hon Timothy Thorne, Neil (Ilford S)
St. John-Stevas, Rt Hon N. Thurnham, Peter
Sayeed, Jonathan Townend, John (Bridlington)
Shaw, Giles (Pudsey) Townsend, Cyril D. (B'heath)
Shaw, Sir Michael (Scarb') Tracey, Richard
Shepherd, Colin (Hereford) Trotter, Neville
Shepherd, Richard (Aldridge) Twinn, Dr Ian
Shersby, Michael Vaughan, Sir Gerard
Silvester, Fred Viggers, Peter
Skeet, Sir Trevor Waddington, Rt Hon David
Smith, Sir Dudley (Warwick) Wakeham, Rt Hon John
Smith, Tim (Beaconsfield) Waldegrave, Hon William
Soames, Hon Nicholas Walden, George
Speed, Keith Walker, Bill (T'side N)
Speller, Tony Walker, Rt Hon P. (W'cester)
Spencer, Derek Waller, Gary
Spicer, Jim (Dorset W) Walters, Dennis
Spicer, Michael (S Wows) Wardle, C. (Bexhill)
Squire, Robin Warren, Kenneth
Stanbrook, Ivor Watson, John
Stanley, Rt Hon John Watts, John
Steen, Anthony Wells, Bowen (Hertford)
Stern, Michael Wells, Sir John (Maidstone)
Stevens, Lewis (Nuneaton) Wheeler, John
Stewart, Allan (Eastwood) Whitfield, John
Stewart, Andrew (Sherwood) Whitney, Raymond
Stewart, Ian (Hertf'dshire N) Wiggin, Jerry
Stokes, John Winterton, Mrs Ann
Stradling Thomas, Sir John Winterton, Nicholas
Sumberg, David Wolfson, Mark
Tapsell, Sir Peter Wood, Timothy
Taylor, John (Solihull) Woodcock, Michael
Taylor, Teddy (S'end E) Yeo, Tim
Tebbit, Rt Hon Norman Young, Sir George (Acton)
Temple-Morris, Peter
Terlezki, Stefan Tellers for the Ayes:
Thatcher, Rt Hon Mrs M. Mr. Tristram Garel-Jones and
Thomas, Rt Hon Peter Mr. Robert Boscowan.
NOES
Abse, Leo Clark, Dr David (S Shields)
Adams, Allen (Paisley N) Clarke, Thomas
Alton, David Clay, Robert
Anderson, Donald Clelland, David Gordon
Archer, Rt Hon Peter Cocks, Rt Hon M. (Bristol S)
Ashdown, Paddy Cohen, Harry
Ashley, Rt Hon Jack Coleman, Donald
Ashton, Joe Conlan, Bernard
Atkinson, N. (Tottenham) Cook, Frank (Stockton North)
Bagier, Gordon A. T. Cook, Robin F. (Livingston)
Banks, Tony (Newham NW) Corbett, Robin
Barnes, Mrs Rosemary Corbyn, Jeremy
Barron, Kevin Cox, Thomas (Tooting)
Beckett, Mrs Margaret Craigen, J. M.
Beith, A. J. Crowther, Stan
Bell, Stuart Cunliffe, Lawrence
Benn, Rt Hon Tony Cunningham, Dr John
Bennett, A. (Dent'n & Red'sh) Davies, Rt Hon Denzil (L'Ili)
Bermingham, Gerald Davies, Ronald (Caerphilly)
Bidwell, Sydney Davis, Terry (B'ham, H'ge H'1)
Blair, Anthony Deakins, Eric
Boothroyd, Miss Betty Dewar, Donald
Boyes, Roland Dobson, Frank
Bray, Dr Jeremy Dormand, Jack
Brown, Gordon (D'f'mline E) Dubs, Alfred
Brown, Hugh D. (Provan) Duffy, A. E. P.
Brown, N. (N'c'tle-u-Tyne E) Dunwoody, Hon Mrs G.
Brown, R. (N'c'tle-u-Tyne N) Eadie, Alex
Brown, Ron (E'burgh, Leith) Eastham, Ken
Bruce, Malcolm Evans, John (St. Helens N)
Buchan, Norman Fatchett, Derek
Caborn, Richard Faulds, Andrew
Campbell, Ian Field, Frank (Birkenhead)
Campbell-Savours, Dale Fisher, Mark
Canavan, Dennis Foot, Rt Hon Michael
Carlile, Alexander (Montg'y) Forrester, John
Carter-Jones, Lewis Foster, Derek
Cartwright, John Foulkes, George
Fraser, J. (Norwood) Nellist, David
Freeson, Rt Hon Reginald Oakes, Rt Hon Gordon
George, Bruce O'Brien, William
Godman, Dr Norman O'Neill, Martin
Golding, Mrs Llin Orme, Rt Hon Stanley
Gould, Bryan Owen, Rt Hon Dr David
Gourlay, Harry Park, George
Hamilton, James (M'well N) Patchett, Terry
Hamilton, W. W. (Fife Central) Pavitt, Laurie
Hancock, Michael Pendry, Tom
Harrison, Rt Hon Walter Pike, Peter
Hart, Rt Hon Dame Judith Prescott, John
Hattersley, Rt Hon Roy Randall, Stuart
Heffer, Eric S. Raynsford, Nick
Hogg, N. (C'nauld & Kilsyth) Redmond, Martin
Holland, Stuart (Vauxhall) Rees, Rt Hon M. (Leeds S)
Home Robertson, John Richardson, Ms Jo
Howarth, George (Knowsley, N) Robertson, George
Howells, Geraint Robinson, G. (Coventry NW)
Hoyle, Douglas Rogers, Allan
Hughes, Robert (Aberdeen N) Rooker, J. W.
Hughes, Roy (Newport East) Ross, Ernest (Dundee W)
Hughes, Sean (Knowsley S) Rowlands, Ted
Hughes, Simon (Southwark) Sedgemore, Brian
Janner, Hon Greville Sheerman, Barry
Jenkins, Rt Hon Roy (Hillh'd) Sheldon, Rt Hon R.
John, Brynmor Shields, Mrs Elizabeth
Johnston, Sir Russell Short, Ms Clare (Ladywood)
Jones, Barry (Alyn & Deeside) Short, Mrs R.(W'hampt'n NE)
Kaufman, Rt Hon Gerald Silkin, Rt Hon J.
Kennedy, Charles Skinner, Dennis
Kinnock, Rt Hon Neil Smith, C.(Isl'ton S & F'bury)
Kirkwood, Archy Smith, Cyril (Rochdale)
Lambie, David Smith, Rt Hon J. (M'ds E)
Lamond, James Snape, Peter
Leighton, Ronald Soley, Clive
Lewis, Ron (Carlisle) Spearing, Nigel
Lewis, Terence (Worsley) Stewart, Rt Hon D. (W Isles)
Litherland, Robert Stott, Roger
Livsey, Richard Strang, Gavin
Lloyd, Tony (Stretford) Straw, Jack
Lofthouse, Geoffrey Taylor, Matthew
Loyden, Edward Thomas, Dr R. (Carmarthen)
McCartney, Hugh Thorne, Stan (Preston)
McDonald, Dr Oonagh Tinn, James
McKay, Allen (Penistone) Torney, Tom
MacKenzie, Rt Hon Gregor Wainwright, R.
McNamara, Kevin Wallace, James
McTaggart, Robert Wardell, Gareth (Gower)
Madden, Max Wareing, Robert
Marek, Dr John Weetch, Ken
Marshall, David (Shettleston) Welsh, Michael
Martin, Michael White, James
Mason, Rt Hon Roy Wigley, Dafydd
Maxton, John Williams, Rt Hon A.
Maynard, Miss Joan Wilson, Gordon
Meacher, Michael Winnick, David
Meadowcroft, Michael Woodall, Alec
Michie, William Wrigglesworth, Ian
Mikardo, Ian Young, David (Bolton SE)
Milian, Rt Hon Bruce
Miller, Dr M. S. (E Kilbride) Tellers for the Noes:
Morris, Rt Hon A. (W'shawe) Mr. Frank Haynes and
Morris, Rt Hon J. (Aberavon) Mr. Don Dixon.

Question accordingly agreed to