HC Deb 12 March 1992 vol 205 cc1074-8

Motion made, and Question put,

That—

  1. (1) Income tax shall be charged for the year 1992–93, and for that year—
    1. (a) the lower rate shall be 20 per cent.,
    2. (b) the basic rate shall be 25 per cent., and
    3. (c) the higher rate shall be 40 per cent.
    1075
  2. (2) For the year 1992–93 the basic rate limit shall he £23,700, and for that year—
    1. (a) section 1(4) of the Income and Corporation Taxes Act 1988 shall not apply;
    2. (b) section 1(2)(b) of that Act shall apply as if the amount specified in it were £23,700.
  3. (3) This Resolution shall not require any change to be made in the amounts deductible or repayable under section 203 of the Income and Corporation Taxes Act 1988 before 18th May 1992.
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 351, Noes 206.

Division No. 1091 10.15 pm
AYES
Adley, Robert Clark, Rt Hon Sir William
Alexander, Richard Clarke, Rt Hon K. (Rushcliffe)
Alison, Rt Hon Michael Colvin, Michael
Allason, Rupert Conway, Derek
Amery, Rt Hon Julian Coombs, Anthony (Wyre F'rest)
Amess, David Coombs, Simon (Swindon)
Amos, Alan Cope, Rt Hon Sir John
Arbuthnot, James Cormack, Patrick
Arnold, Jacques (Gravesham) Couchman, James
Ashby, David Gran, James
Aspinwall. Jack Currie, Mrs Edwina
Atkins, Robert Curry, David
Atkinson, David Davies, Q. (Stamf'd & Spald'g)
Baker, Rt Hon K. (Mole Valley) Davis, David (Boothferry)
Baker, Nicholas (Dorset N) Day, Stephen
Banks, Robert (Harrogate) Devlin, Tim
Barnes, Mrs Rosie (Greenwich) Dickens, Geoffrey
Batiste, Spencer Dicks, Terry
Beaumont-Dark, Anthony Dorrell, Stephen
Bellingham, Henry Douglas-Hamilton, Lord James
Bendall, Vivian Dover, Den
Bennett, Nicholas (Pembroke) Dunn, Bob
Benyon, W. Durant, Sir Anthony
Bevan. David Gilroy Dykes, Hugh
Biffen. Rt Hon John Eggar, Tim
Blaker, Rt Hon Sir Peter Emery, Sir Peter
Body, Sir Richard Evans, David (Welwyn Hatf'd)
Bonsor, Sir Nicholas Evennett, David
Boscawen, Hon Robert Fairbairn, Sir Nicholas
Boswell, Tim Fallon, Michael
Bottomley, Peter Farr, Sir John
Bottomley, Mrs Virginia Fenner, Dame Peggy
Bowden, A. (Brighton K'pto'n) Field, Barry (Isle of Wight)
Bowden, Gerald (Dulwich) Finsberg, Sir Geoffrey
Bowis, John Fishburn, John Dudley
Boyson, Rt Hon Dr Sir Rhodes Fookes, Dame Janet
Braine, Rt Hon Sir Bernard Forman, Nigel
Brandon-Bravo, Martin Forsyth, Michael (Stirling)
Brazier, Julian Forth, Eric
Bright, Graham Fowler, Rt Hon Sir Norman
Brooke, Rt Hon Peter Fox, Sir Marcus
Brown, Michael (Brigg & Cl't's) Franks, Cecil
Bruce, Ian (Dorset South) Freeman, Roger
Buck, Sir Antony French, Douglas
Budgen, Nicholas Fry, Peter
Burns, Simon Gale, Roger
Burt, Alistair Gardiner, Sir George
Butler, Chris Garel-Jones, Rt Hon Tristan
Butterfill, John Gill, Christopher
Carlisle, John, (Luton N) Gilmour, Rt Hon Sir Ian
Carlisle, Kenneth (Lincoln) Glyn, Dr Sir Alan
Carrington, Matthew Goodhart, Sir Philip
Carttiss, Michael Goodlad, Rt Hon Alastair
Cartwright, John Goodson-Wickes, Dr Charles
Cash, William Gorman, Mrs Teresa
Chalker, Rt Hon Mrs Lynda Gorst, John
Channon, Rt Hon Paul Grant, Sir Anthony (CambsSW)
Chapman, Sydney Greenway, Harry (Ealing N)
Chope, Christopher Greenway, John (Ryedale)
Churchill, Mr Gregory, Conal
Clark. Rt Hon Alan (Plymouth) Griffiths, Sir Eldon (Bury St E')
Clark, Dr Michael (Rochford) Griffiths, Peter (Portsmouth N)
Ground, Patrick Mans, Keith
Gummer, Rt Hon John Selwyn Maples, John
Hague, William Marland, Paul
Hamilton, Rt Hon Archie Marlow, Tony
Hamilton, Neil (Tatton) Marshall, John (Hendon S)
Hampson, Dr Keith Marshall, Sir Michael (Arundel)
Hanley, Jeremy Martin, David (Portsmouth S)
Hannam, Sir John Mates, Michael
Hargreaves, A. (B'ham H'll Gr') Maude, Hon Francis
Hargreaves, Ken (Hyndburn) Mawhinney, Dr Brian
Harris, David Maxwell-Hyslop, Sir Robin
Haselhurst, Alan Mayhew, Rt Hon Sir Patrick
Hawkins, Christopher Mellor. Rt Hon David
Hayes, Jerry Meyer, Sir Anthony
Hayhoe, Rt Hon Sir Barney Miller, Sir Hal
Hayward, Robert Mills, lain
Heath, Rt Hon Edward Mitchell, Andrew (Gedling)
Heathcoat-Amory, David Mitchell, Sir David
Heseltine, Rt Hon Michael Moate, Roger
Hicks, Mrs Maureen (Wolv' NE) Molyneaux, Rt Hon James
Hicks, Robert (Cornwall SE) Monro, Sir Hector
Higgins, Rt Hon Terence L. Montgomery, Sir Fergus
Hill, James Morris, M (N'hampton S)
Hind, Kenneth Morrison, Sir Charles
Hordern, Sir Peter Morrison, Rt Hon Sir Peter
Howard, Rt Hon Michael Moss, Malcolm
Howarth, Alan (Strat'd-on-A) Neale, Sir Gerrard
Howarth, G. (Cannock & B'wd) Nelson, Anthony
Howe, Rt Hon Sir Geoffrey Neubert, Sir Michael
Howell, Rt Hon David (G'dlord) Newton, Rt Hon Tony
Howell, Ralph (North Norfolk) Nicholls, Patrick
Hughes, Robert G. (Harrow W) Nicholson, David (Taunton)
Hunt, Rt Hon David Nicholson, Emma (Devon West)
Hunt, Sir John (Ravensbourne) Norris, Steve
Hunter, Andrew Onslow, Rt Hon Cranley
Hurd, Rt Hon Douglas Oppenheim, Phillip
Irvine, Michael Owen. Rt Hon Dr David
Irving, Sir Charles Page, Richard
Jack, Michael Paice, James
Jackson, Robert Parkinson, Rt Hon Cecil
Janman, Tim Patnick, Irvine
Jessel, Toby Patten, Rt Hon Chris (Bath)
Johnson Smith. Sir Geoffrey Patten, Rt Hon John
Jones, Gwilym (Cardiff N) Pattie. Rt Hon Sir Geoffrey
Jones, Robert B (Herts W) Pawsey, James
Jopling, Rt Hon Michael Peacock, Mrs Elizabeth
Kellett-Bowman, Dame Elaine Porter, Barry (Wirral S)
Key, Robert Porter, David (Waveney)
Kilfedder, James Portillo, Michael
King, Roger (B'ham N'thfield) Powell, William (Corby)
King, Rt Hon Tom (Bridgwater) Price, Sir David
Kirkhope, Timothy Raffan, Keith
Knight, Greg (Derby North) Raison, Rt Hon Sir Timothy
Knight, Dame Jill (Edgbaston) Rathbone. Tim
Knowles, Michael Redwood, John
Knox, David Renton, Rt Hon Tim
Lamont, Rt Hon Norman Rhodes James, Sir Robert
Lang, Rt Hon Ian Riddick, Graham
Lawrence, Ivan Ridley. Rt Hon Nicholas
Lee, John (Pendle) Ridsdale, Sir Julian
Leigh, Edward (Gainsbor'gh) Rifkind, Rt Hon Malcolm
Lennox-Boyd, Hon Mark Roberts, Rt Hon Sir Wyn
Lester, Jim (Broxtowe) Roe, Mrs Marion
Lloyd, Sir Ian (Havant) Rossi, Sir Hugh
Lloyd, Peter (Fareham) Rost, Peter
Lord, Michael Rowe, Andrew
Luce, Rt Hon Sir Richard Rumbold, Rt Hon Mrs Angela
Lyell, Rt Hon Sir Nicholas Ryder, Rt Hon Richard
McCrea, Rev William Sackville, Hon Tom
McCrindle. Sir Robert Sainsbury, Rt Hon Tim
Macfarlane, Sir Neil Sayeed, Jonathan
MacGregor, Rt Hon John Scott, Rt Hon Nicholas
MacKay, Andrew (E Berkshire) Shaw, David (Dover)
Maclean, David Shaw, Sir Giles (Pudsey)
McLoughlin, Patrick Shaw, Sir Michael (Scarb')
McNair-Wilson, Sir Michael Shelton, Sir William
McNair-Wilson, Sir Patrick Shephard, Mrs G. (Norfolk SW)
Madel, David Shepherd, Colin (Hereford)
Major, Rt Hon John Shepherd, Richard (Aldridge)
Malins, Humfrey Shersby, Michael
Sims, Roger Tredinnick, David
Skeet, Sir Trevor Trippier, David
Smith, Sir Dudley (Warwick) Trotter, Neville
Smith, Tim (Beaconsfield) Twinn, Dr Ian
Soames, Hon Nicholas Vaughan, Sir Gerard
Speed, Keith Viggers, Peter
Speller, Tony Waldegrave, Rt Hon William
Spicer, Sir Jim (Dorset W) Walden, George
Spicer, Michael (S Worcs) Walker, Bill (T'side North)
Squire, Robin Walker, Rt Hon P. (W'cester)
Stanbrook, Ivor Waller, Gary
Stanley, Rt Hon Sir John Walters, Sir Dennis
Steen, Anthony Ward, John
Stern, Michael Wardle, Charles (Bexhill)
Stevens, Lewis Warren, Kenneth
Stewart, Allan (Eastwood) Watts, John
Stewart, Andy (Sherwood) Wells, Bowen
Stewart, Rt Hon Sir Ian Wheeler, Sir John
Stokes, Sir John Whitney, Ray
Sumberg, David Widdecombe, Ann
Summerson, Hugo Wiggin, Jerry
Tapsell, Sir Peter Wilkinson, John
Taylor, Ian (Esher) Wilshire, David
Taylor, Rt Hon J. D. (S'ford) Winterton, Mrs Ann
Taylor, Sir Teddy Winterton, Nicholas
Tebbit, Rt Hon Norman Wolfson, Mark
Temple-Morris, Peter Wood, Timothy
Thatcher, Rt Hon Margaret Woodcock, Dr. Mike
Thompson, Sir D. (Calder Vly) Yeo, Tim
Thompson, Patrick (Norwich N) Young, Sir George (Acton)
Thorne, Neil Younger, Rt Hon George
Thornton, Malcolm
Thurnham, Peter Tellers for the Ayes:
Townend, John (Bridlington) Mr. David Lightbown and
Townsend, Cyril D. (B'heath) Mr. John M. Taylor.
Tracey, Richard
NOES
Adams, Mrs Irene (Paisley, N.) Corbett, Robin
Allen, Graham Corbyn, Jeremy
Anderson, Donald Cousins, Jim
Archer, Rt Hon Peter Cox, Tom
Armstrong, Hilary Crowther, Stan
Ashley, Rt Hon Jack Cryer, Bob
Banks, Tony (Newham NW) Cummings, John
Barnes, Harry (Derbyshire NE) Cunliffe, Lawrence
Barron, Kevin Cunningham, Dr John
Battle, John Darling, Alistair
Beckett, Margaret Davies, Rt Hon Denzil (Llanelli)
Beith, A. J. Davis, Terry (B'ham Hodge H'l)
Bell, Stuart Dixon, Don
Bellotti, David Dobson, Frank
Benn, Rt Hon Tony Doran, Frank
Bennett, A. F. (D'nt'n & R'dish) Duffy, Sir A. E. P.
Benton, Joseph Dunnachie, Jimmy
Bermingham, Gerald Dunwoody, Hon Mrs Gwyneth
Bidwell, Sydney Eastham, Ken
Blair, Tony Edwards, Huw
Blunkett, David Enright, Derek
Boateng, Paul Evans, John (St Helens N)
Boyes, Roland Fatchett, Derek
Bradley, Keith Faulds, Andrew
Bray, Dr Jeremy Fearn, Ronald
Brown, Gordon (D'mline E) Field, Frank (Birkenhead)
Brown, Nicholas (Newcastle E) Fisher, Mark
Bruce, Malcolm (Gordon) Flannery, Martin
Caborn, Richard Flynn, Paul
Callaghan, Jim Foot, Rt Hon Michael
Campbell, Menzies (Fife NE) Foster, Derek
Campbell, Ron (Blyth Valley) Fraser, John
Campbell-Savours, D. N. Fyfe, Maria
Canavan, Dennis Garrett, John (Norwich South)
Carlile, Alex (Mont'g) George, Bruce
Carr, Michael Gilbert, Rt Hon Dr John
Clark, Dr David (S Shields) Godman, Dr Norman A.
Clelland, David Golding, Mrs Llin
Clwyd, Mrs Ann Gordon, Mildred
Cohen, Harry Gould, Bryan
Cook, Frank (Stockton N) Graham, Thomas
Cook, Robin (Livingston) Grant, Bernie (Tottenham)
Griffiths, Win (Bridgend) Morris, Rt Hon J. (Aberavon)
Grocott, Bruce Mowlam, Marjorie
Hain, Peter Mullin, Chris
Hardy, Peter Murphy, Paul
Harman, Ms Harriet Oakes, Rt Hon Gordon
Hattersley, Rt Hon Roy O'Brien, William
Heal, Mrs Sylvia O'Hara, Edward
Henderson, Doug O'Neill, Martin
Hinchliffe, David Orme, Rt Hon Stanley
Hoey, Kate (Vauxhall) Parry, Robert
Hogg, N. (C'nauld & Kilsyth) Patchett, Terry
Home Robertson, John Pendry, Tom
Hood, Jimmy Powell, Ray (Ogmore)
Howarth, George (Knowsley N) Prescott, John
Howells, Geraint Primarolo, Dawn
Howells, Dr. Kim (Pontypridd) Quin, Ms Joyce
Hoyle, Doug Radice, Giles
Hughes, Robert (Aberdeen N) Redmond, Martin
Hughes, Roy (Newport E) Rees, Rt Hon Merlyn
Hume, John Reid, Dr John
Illsley, Eric Richardson, Jo
Ingram, Adam Robertson, George
Janner, Greville Robinson, Geoffrey
Johnston, Sir Russell Rooker, Jeff
Jones, Barry (Alyn & Deeside) Ross, Ernie (Dundee W)
Jones, Martyn (Clwyd S W) Rowlands, Ted
Kaufman, Rt Hon Gerald Ruddock, Joan
Kilfoyle, Peter Sheerman, Barry
Kinnock, Rt Hon Neil Sheldon, Rt Hon Robert
Kumar, Dr. Ashok Shore, Rt Hon Peter
Leadbitter, Ted Short, Clare
Leighton, Ron Skinner, Dennis
Lestor, Joan (Eccles) Smith, Andrew (Oxford E)
Lewis, Terry Smith, C. (Isl'ton & F'bury)
Litherland, Robert Smith, Rt Hon J. (Monk'ds E)
Livingstone, Ken Smith, J. P. (Vale of Glam)
Lloyd, Tony (Stretford) Snape, Peter
Lofthouse, Geoffrey Soley, Clive
Loyden, Eddie Spearing, Nigel
McAllion, John Steel, Rt Hon Sir David
McAvoy, Thomas Steinberg, Gerry
McFall, John Strang, Gavin
McKelvey, William Straw, Jack
McLeish, Henry Taylor, Mrs Ann (Dewsbury)
Maclennan, Robert Thompson, Jack (Wansbeck)
McMaster, Gordon Turner, Dennis
McWilliam, John Wallace, James
Madden, Max Walley, Joan
Mahon, Mrs Alice Wardell, Gareth (Gower)
Marek, Dr John Wareing, Robert N.
Marshall, David (Shettleston) Watson, Mike (Glasgow, C)
Marshall, Jim (Leicester S) Welsh, Michael (Doncaster N)
Martin, Michael J. (Springburn) Williams, Rt Hon Alan
Martlew, Eric Williams, Alan W. (Carm'then)
Meacher, Michael Winnick, David
Meale, Alan Wise, Mrs Audrey
Michael, Alun Worthington, Tony
Michie, Bill (Sheffield Heeley) Wray, Jimmy
Mitchell, Austin (G't Grimsby) Young, David (Bolton SE)
Moonie, Dr Lewis
Morgan, Rhodri Tellers for the Noes:
Morley, Elliot Mr. Frank Haynes and
Morris, Rt Hon A. (W'shawe) Mr. Allen McKay.

Question accordingly agreed to.