HC Deb 21 March 1988 vol 130 cc125-9

Question put, That—

  1. (1) Income tax shall be charged for the year 1988–89—
    1. (a) at the basic rate of 25 per cent, and
    2. (b) in respect of so much of an individual's total income as exceeds £19,300, at the rate of 40 per cent.
  2. (2) The additional rate income tax for the year 1988–89 shall be 10 per cent.
  3. (3) Section 1(4) of the Income and Corporation Taxes Act 1988 (indexation) shall not apply for the year 1988–89.
  4. (4) This Resolution shall not require any change to be made in the amounts deductible or repayable under section 203 of the Act (pay as you earn) before 15th June 1988.

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 335, Noes 223.

Division No. 218] [10.15 pm
AYES
Adley, Robert Brooke, Rt Hon Peter
Aitken, Jonathan Brown, Michael (Grigg & Cl't's)
Alexander, Richard Browne, John (Winchester)
Alison, Rt Hon Michael Bruce, Ian (Dorset South)
Allason, Rupert Buchanan-Smith, Rt Hon Alick
Amess, David Buck, Sir Antony
Amos, Alan Budgen, Nicholas
Arbuthnot, James Burns, Simon
Arnold, Jacques (Gravesham) Burt, Alistair
Arnold, Tom (Hazel Grove) Butcher, John
Ashby, David Butler, Chris
Aspinwall, Jack Butterfill, John
Atkins, Robert Carlisle, John, (Luton N)
Baker, Rt Hon K. (Mole Valley) Carlisle, Kenneth (Lincoln)
Baker, Nicholas (Dorset N) Carrington, Matthew
Baldry, Tony Carttiss, Michael
Banks, Robert (Harrogate) Cash, William
Batiste, Spencer Channon, Rt Hon Paul
Beaumont-Dark, Anthony Chapman, Sydney
Bellingham, Henry Chope, Christopher
Bendall, Vivian Churchill, Mr
Bennett, Nicholas (Pembroke) Clark, Hon Alan (Plym'th S'n)
Benyon, W. Clark, Dr Michael (Rochford)
Bevan, David Gilroy Clark, Sir W. (Croydon S)
Biggs-Davison, Sir John Clarke, Rt Hon K. (Rushcliffe)
Blackburn, Dr John G. Colvin, Michael
Blaker, Rt Hon Sir Peter Conway, Derek
Bonsor, Sir Nicholas Coombs, Anthony (Wyre F'rest)
Bottomley, Peter Coombs, Simon (Swindon)
Bottomley, Mrs Virginia Cope, John
Bowden, A (Brighton K'pto'n) Cormack, Patrick
Bowden, Gerald (Dulwich) Cran, James
Bowis, John Critchley, Julian
Boyson, Rt Hon Dr Sir Rhodes Currie, Mrs Edwina
Braine, Rt Hon Sir Bernard Davies, Q. (Stamf'd & Spald'g)
Brandon-Bravo, Martin Davis, David (Boothferry)
Brazier, Julian Day, Stephen
Bright, Graham Devlin, Tim
Brittan, Rt Hon Leon Dickens, Geoffrey
Dorrell, Stephen Janman, Tim
Douglas-Hamilton, Lord James Jessel, Toby
Dover, Den Johnson Smith, Sir Geoffrey
Dunn, Bob Jones, Gwilym (Cardiff N)
Durant, Tony Jones, Robert B (Herts W)
Eggar, Tim Jopling, Rt Hon Michael
Emery, Sir Peter Kellett-Bowman, Dame Elaine
Evans, David (Welwyn Hatf'd) King, Roger (B'ham N'thfield)
Evennett, David Kirkhope, Timothy
Fairbairn, Nicholas Knapman, Roger
Fallon, Michael Knight, Greg (Derby North)
Farr, Sir John Knight, Dame Jill (Edgbaston)
Favell, Tony Knowles, Michael
Fenner, Dame Peggy Knox, David
Field, Barry (Isle of Wight) Lamont, Rt Hon Norman
Fookes, Miss Janet Lang, Ian
Forman, Nigel Latham, Michael
Forsyth, Michael (Stirling) Lawrence, Ivan
Forth, Eric Lawson, Rt Hon Nigel
Fowler, Rt Hon Norman Lee, John (Pendle)
Franks, Cecil Leigh, Edward (Gainsbor'gh)
Freeman, Roger Lennox-Boyd, Hon Mark
French, Douglas Lester, Jim (Broxtowe)
Fry, Peter Lightbown, David
Gale, Roger Lilley, Peter
Gardiner, George Lloyd, Sir Ian (Havant)
Gill, Christopher Lloyd, Peter (Fareham)
Gilmour, Rt Hon Sir Ian Lord, Michael
Glyn, Dr Alan Luce, Rt Hon Richard
Goodhart, Sir Philip Lyell, Sir Nicholas
Goodlad, Alastair McCrindle, Robert
Goodson-Wickes, Dr Charles Macfarlane, Sir Neil
Gorman, Mrs Teresa MacGregor, Rt Hon John
Gorst, John MacKay, Andrew (E Berkshire)
Gow, Ian Maclean, David
Gower, Sir Raymond McLoughlin, Patrick
Grant, Sir Anthony (CambsSW) McNair-Wilson, M. (Newbury)
Greenway, Harry (Ealing N) McNair-Wilson, P. (New Forest)
Greenway, John (Ryedale) Madel, David
Gregory, Conal Major, Rt Hon John
Griffiths, Sir Eldon (Bury St E') Malins, Humfrey
Griffiths, Peter (Portsmouth N) Mans, Keith
Grist, Ian Maples, John
Ground, Patrick Marland, Paul
Grylls, Michael Marshall, John (Hendon S)
Hamilton, Hon Archie (Epsom) Marshall, Michael (Arundel)
Hamilton, Neil (Tatton) Martin, David (Portsmouth S)
Hampson, Dr Keith Mates, Michael
Hanley, Jeremy Maude, Hon Francis
Hannam, John Maxwell-Hyslop, Robin
Hargreaves, A. (B'ham H'll Gr') Mayhew, Rt Hon Sir Patrick
Hargreaves, Ken (Hyndburn) Mellor, David
Harris, David Meyer, Sir Anthony
Hawkins, Christopher Miller, Hal
Hayes, Jerry Mills, Iain
Hayhoe, Rt Hon Sir Barney Miscampbell, Norman
Hayward, Robert Mitchell, Andrew (Gedling)
Heath, Rt Hon Edward Mitchell, David (Hants NW)
Heathcoat-Amory, David Moate, Roger
Heddle, John Monro, Sir Hector
Heseltine, Rt Hon Michael Montgomery, Sir Fergus
Hicks, Mrs Maureen (Wolv' NE) Moore, Rt Hon John
Higgins, Rt Hon Terence L. Morris, M (N'hampton S)
Hind, Kenneth Morrison, Hon Sir Charles
Hogg, Hon Douglas (Gr'th'm) Moss, Malcolm
Holt, Richard Moynihan, Hon Colin
Hordern, Sir Peter Neale, Gerrard
Howard, Michael Needham, Richard
Howarth, Alan (Strat'd-on-A) Nelson, Anthony
Howarth, G. (Cannock & B'wd) Neubert, Michael
Howell, Ralph (North Norfolk) Newton, Rt Hon Tony
Hughes, Robert G. (Harrow W) Nicholson, David (Taunton)
Hunt, David (Wirral W) Nicholson, Emma (Devon West)
Hunt, John (Ravensbourne) Onslow, Rt Hon Cranley
Hunter, Andrew Oppenheim, Phillip
Hurd, Rt Hon Douglas Page, Richard
Irvine, Michael Paice, James
Irving, Charles Parkinson, Rt Hon Cecil
Jack, Michael Patnick, Irvine
Jackson, Robert Patten, John (Oxford W)
Pattie, Rt Hon Sir Geoffrey Stewart, Andy (Sherwood)
Pawsey, James Stewart, Ian (Hertfordshire N)
Peacock, Mrs Elizabeth Stokes, John
Porter, Barry (Wirral S) Stradling Thomas, Sir John
Porter, David (Waveney) Sumberg, David
Portillo, Michael Tapsell, Sir Peter
Powell, William (Corby) Taylor, Ian (Esher)
Price, Sir David Taylor, John M (Solihull)
Raffan, Keith Tebbit, Rt Hon Norman
Raison, Rt Hon Timothy Temple-Morris, Peter
Rathbone, Tim Thatcher, Rt Hon Margaret
Redwood, John Thompson, D. (Calder Valley)
Renton, Tim Thompson, Patrick (Norwich N)
Rhodes James, Robert Thorne, Neil
Rhys Williams, Sir Brandon Thornton, Malcolm
Riddick, Graham Thurnham, Peter
Ridley, Rt Hon Nicholas Townend, John (Bridlington)
Ridsdale, Sir Julian Townsend, Cyril D. (B'heath)
Roberts, Wyn (Conwy) Tracey, Richard
Roe, Mrs Marion Tredinnick, David
Rossi, Sir Hugh Trippier, David
Rost, Peter Trotter, Neville
Rowe, Andrew Twinn, Dr Ian
Rumbold, Mrs Angela Vaughan, Sir Gerard
Ryder, Richard Waddington, Rt Hon David
Sackville, Hon Tom Wakeham, Rt Hon John
Sainsbury, Hon Tim Waldegrave, Hon William
Sayeed, Jonathan Walden, George
Scott, Nicholas Walker, Bill (T'side North)
Shaw, David (Dover) Walker, Rt Hon P. (W'cester)
Shaw, Sir Giles (Pudsey) Waller, Gary
Shaw, Sir Michael (Scarb') Walters, Dennis
Shelton, William (Streatham) Ward, John
Shephard, Mrs G. (Norfolk SW) Wardle, Charles (Bexhill)
Shepherd, Colin (Hereford) Warren, Kenneth
Shepherd, Richard (Aldridge) Watts, John
Shersby, Michael Wheeler, John
Sims, Roger Whitney, Ray
Skeet, Sir Trevor Widdecombe, Ann
Smith, Tim (Beaconsfield) Wilkinson, John
Soames, Hon Nicholas Wilshire, David
Speed, Keith Wolfson, Mark
Speller, Tony Wood, Timothy
Spicer, Sir Jim (Dorset W) Woodcock, Mike
Spicer, Michael (S Worcs) Yeo, Tim
Squire, Robin Young, Sir George (Acton)
Stanbrook, Ivor
Steen, Anthony Tellers for the Ayes:
Stern, Michael Mr. Robert Boscawen and
Stevens, Lewis Mr. Tristan Garel-Jones.
Stewart, Allan (Eastwood)
NOES
Abbott, Ms Diane Bruce, Malcolm (Gordon)
Adams, Allen (Paisley N) Buchan, Norman
Allen, Graham Caborn, Richard
Alton, David Callaghan, Jim
Archer, Rt Hon Peter Campbell, Menzies (Fife NE)
Armstrong, Hilary Campbell, Ron (Blyth Valley)
Ashdown, Paddy Campbell-Savours, D. N.
Ashley, Rt Hon Jack Canavan, Dennis
Ashton, Joe Carlile, Alex (Mont'g)
Banks, Tony (Newham NW) Cartwright, John
Barnes, Harry (Derbyshire NE) Clark, Dr David (S Shields)
Barnes, Mrs Rosie (Greenwich) Clarke, Tom (Monklands W)
Barron, Kevin Clay, Bob
Battle, John Clelland, David
Beckett, Margaret Clwyd, Mrs Ann
Beith, A. J. Cohen, Harry
Bell, Stuart Coleman, Donald
Benn, Rt Hon Tony Cook, Frank (Stockton N)
Bennett, A. F. (D'nt'n & R'dish) Cook, Robin (Livingston)
Bermingham, Gerald Corbyn, Jeremy
Bidwell, Sydney Cousins, Jim
Blair, Tony Cox, Tom
Boyes, Roland Crowther, Stan
Bradley, Keith Cryer, Bob
Bray, Dr Jeremy Cummings, John
Brown, Gordon (D'mline E) Cunliffe, Lawrence
Brown, Nicholas (Newcastle E) Cunningham, Dr John
Dalyell, Tam McAvoy, Thomas
Darling, Alistair McCartney, Ian
Davies, Rt Hon Denzil (Llanelli) Macdonald, Calum A.
Davies, Ron (Caerphilly) McFall, John
Davis, Terry (B'ham Hodge H'I) McGrady, Eddie
Dewar, Donald McKay, Allen (Barnsley West)
Dixon, Don McKelvey, William
Dobson, Frank McLeish, Henry
Doran, Frank McNamara, Kevin
Douglas, Dick McTaggart, Bob
Duffy, A. E. P. McWilliam, John
Dunnachie, Jimmy Madden, Max
Dunwoody, Hon Mrs Gwyneth Mahon, Mrs Alice
Eadie, Alexander Marek, Dr John
Eastham, Ken Marshall, David (Shettleston)
Evans, John (St Helens N) Marshall, Jim (Leicester S)
Ewing, Harry (Falkirk E) Martin, Michael J. (Springburn)
Ewing, Mrs Margaret (Moray) Maxton, John
Fatchett, Derek Meacher, Michael
Faulds, Andrew Michie, Bill (Sheffield Heeley)
Fearn, Ronald Michie, Mrs Ray (Arg'l & Bute)
Field, Frank (Birkenhead) Millan, Rt Hon Bruce
Fields, Terry (L'pool B G'n) Mitchell, Austin (G't Grimsby)
Fisher, Mark Moonie, Dr Lewis
Flannery, Martin Morgan, Rhodri
Flynn, Paul Morris, Rt Hon J. (Aberavon)
Foot, Rt Hon Michael Mowlam, Marjorie
Foster, Derek Mullin, Chris
Foulkes, George Murphy, Paul
Fraser, John Nellist, Dave
Galbraith, Sam Oakes, Rt Hon Gordon
Galloway, George O'Neill, Martin
Garrett, John (Norwich South) Orme, Rt Hon Stanley
George, Bruce Owen, Rt Hon Dr David
Gilbert, Rt Hon Dr John Parry, Robert
Godman, Dr Norman A. Patchett, Terry
Golding, Mrs Llin Pendry, Tom
Gordon, Mildred Pike, Peter L.
Gould, Bryan Prescort, John
Grant, Bernie (Tottenham) Primarolo, Dawn
Griffiths, Nigel (Edinburgh S) Quin, Ms Joyce
Griffiths, Win (Bridgend) Randall, Stuart
Grocott, Bruce Redmond, Martin
Hattersley, Rt Hon Roy Rees, Rt Hon Merlyn
Healey, Rt Hon Denis Reid, Dr John
Heffer, Eric S. Richardson, Jo
Henderson, Doug Roberts, Allan (Bootle)
Hinchliffe, David Robertson, George
Hogg, N. (C'nauld & Kilsyth) Robinson, Geoffrey
Holland, Stuart Rogers, Allan
Home Robertson, John Rooker, Jeff
Howarth, George (Knowsley N) Ross, Ernie (Dundee W)
Howell, Rt Hon D. (S'heath) Rowlands, Ted
Howells, Geraint Ruddock, Joan
Hoyle, Doug Sedgemore, Brian
Hughes, John (Coventry NE) Sheerman, Barry
Hughes, Robert (Aberdeen N) Sheldon, Rt Hon Robert
Hughes, Roy (Newport E) Shore, Rt Hon Peter
Hughes, Sean (Knowsley S) Short, Clare
Hughes, Simon (Southwark) Skinner, Dennis
Hume, John Smith, Andrew (Oxford E)
Illsley, Eric Smith, C. (Isl'ton & F'bury)
Ingram, Adam Smith, Cyril (Rochdale)
Janner, Greville Smith, Rt Hon J. (Monk'ds E)
John, Brynmor Snape, Peter
Jones, Barry (Alyn & Deeside) Soley, Clive
Jones, Ieuan (Ynys Môn) Steel, Rt Hon David
Kaufman, Rt Hon Gerald Stott, Roger
Kennedy, Charles Strang, Gavin
Kinnock, Rt Hon Neil Straw, Jack
Kirkwood, Archy Taylor, Mrs Ann (Dewsbury)
Leadbitter, Ted Taylor, Matthew (Truro)
Leighton, Ron Thomas, Dr Dafydd Elis
Lestor, Joan (Eccles) Turner, Dennis
Lewis, Terry Vaz, Keith
Livingstone, Ken Wall, Pat
Livsey, Richard Walley, Joan
Lloyd, Tony (Stretford) Wardell, Gareth (Gower)
Lofthouse, Geoffrey Wareing, Robert N.
McAllion, John Welsh, Andrew (Angus E)
Welsh, Michael (Doncaster N) Worthington, Tony
Wigley, Dafydd Young, David (Bolton SE)
Williams, Rt Hon Alan
Williams, Alan W. (Carm'then) Tellers for the Noes:
Wilson, Brian Mr. Ray Powell and
Winnick, David Mr. Frank Haynes.
Wise, Mrs Audrey

Question accordingly agreed to.