That is exactly the point that I was going to make. I understand the strength of feeling in Scotland on this matter. I also understand the situation in Wales. I understand why people want to grow the economy there, and I could talk about a whole range of issues relating...

That is exactly the point that I was going to make. I understand the strength of feeling in Scotland on this matter. I also understand the situation in Wales. I understand why people want to grow the economy there, and I could talk about a whole range of issues relating...

Order. I am sorry to interrupt the hon. Lady. Will Members leaving the Chamber please do so quietly? I wish to hear the debate.

Order. I am sorry to interrupt the hon. Lady. Will Members leaving the Chamber please do so quietly? I wish to hear the debate.

I ask the Serjeant at Arms to investigate the delay in the No Lobby. The Committee having divided: Ayes 251, Noes 322.

I ask the Serjeant at Arms to investigate the delay in the No Lobby. The Committee having divided: Ayes 251, Noes 322.

With this it will be convenient to discuss the following: new clause 2—Review of VAT Exemption for small vehicles—

With this it will be convenient to discuss the following: new clause 2—Review of VAT Exemption for small vehicles—

Is my hon. Friend aware that the IFS study that is cited so regularly by Government Members refers to taxes increasing in the 1970s and decreasing in the 1980s, and is way out of date in relation to today's circumstances?

Is my hon. Friend aware that the IFS study that is cited so regularly by Government Members refers to taxes increasing in the 1970s and decreasing in the 1980s, and is way out of date in relation to today's circumstances?

My hon. Friend makes a powerful case for the merits of a 40p top rate of tax. Will she therefore support the Opposition amendment?

My hon. Friend makes a powerful case for the merits of a 40p top rate of tax. Will she therefore support the Opposition amendment?

I am delighted to see the back of the 50p tax rate. Of all the shallow, politically motivated activities of the last Government, it was possibly the worst. They spent 13 years enjoying the fruits of the 40% top rate of tax that had been put in place by our...

I am delighted to see the back of the 50p tax rate. Of all the shallow, politically motivated activities of the last Government, it was possibly the worst. They spent 13 years enjoying the fruits of the 40% top rate of tax that had been put in place by our...

How can people postponing their income from one tax year to another, but nevertheless presumably still getting that income, prove so damaging to the economy? Is the hon. Lady suggesting that, having got the income a year early, they simply sent it abroad? Surely it can still be invested.

How can people postponing their income from one tax year to another, but nevertheless presumably still getting that income, prove so damaging to the economy? Is the hon. Lady suggesting that, having got the income a year early, they simply sent it abroad? Surely it can still be invested.

I am not quite sure whether their amendment expresses what they wanted it to express. As with the HMRC report, there may be some uncertainty about what exactly the Opposition intend to do. First, the introduction of the 50p tax rate diverted resources from the productive economy at a very...

I am not quite sure whether their amendment expresses what they wanted it to express. As with the HMRC report, there may be some uncertainty about what exactly the Opposition intend to do. First, the introduction of the 50p tax rate diverted resources from the productive economy at a very...

When income is artificially moved from one year to the next, it is not properly used for investing in projects. Under the previous Government, a lot of expenditure went into unproductive areas of the economy. Much of it went on excessive public spending and into the property industry, leaving us...

When income is artificially moved from one year to the next, it is not properly used for investing in projects. Under the previous Government, a lot of expenditure went into unproductive areas of the economy. Much of it went on excessive public spending and into the property industry, leaving us...

Did my hon. Friend share my shock at hearing the Opposition Front-Bench spokesman arguing that the sensitivity of the top rate of tax is static? The logic of that argument is that the top rate should be 75p, 80p, 90p or, perhaps, even 100%.

Did my hon. Friend share my shock at hearing the Opposition Front-Bench spokesman arguing that the sensitivity of the top rate of tax is static? The logic of that argument is that the top rate should be 75p, 80p, 90p or, perhaps, even 100%.

It was the highest income tax rate in the G20. We heard earlier from the Opposition spokesman that Labour did not understand the effect that that would have on our international competitiveness, which shows why it is not fit for office.

It was the highest income tax rate in the G20. We heard earlier from the Opposition spokesman that Labour did not understand the effect that that would have on our international competitiveness, which shows why it is not fit for office.

Yes, and perhaps some Opposition Front-Bench Members should move to France, where they might find that such policies are more conducive to their way of thinking. At this time of increased international competition and great movements of people and capital around the world, and with new economies rising such as...

Yes, and perhaps some Opposition Front-Bench Members should move to France, where they might find that such policies are more conducive to their way of thinking. At this time of increased international competition and great movements of people and capital around the world, and with new economies rising such as...

Finance (No. 4) Bill. Committee stage first day. [Relevant document: The Thirtieth Report from the Treasury Committee, Budget 2012, HC 1910-I.]. Clause 1 (Charge for 2012-13 and rates for 2012-13 and subsequent tax years) agreed to. Clause 209 (The Bank Levy) agreed to. Schedule 33 agreed to. New clause 1 (Value Added Tax: Limitation On New Orders), debated and withdrawn. Discussed with New Clause 2 (VAT impact of changes), New Clause 4 (Definition of ‘hot food’), New Clause 5 (Value Added Tax: baked products), New Clause 6 (VAT on caravans), New Clause 7 (VAT: protected buildings). New Clauses 3, 5, 6, 7 negatived. Clause 189: Air Passenger Duty agreed to. Schedule 23 agreed to.

Finance (No. 4) Bill. Committee stage first day. [Relevant document: The Thirtieth Report from the Treasury Committee, Budget 2012, HC 1910-I.]. Clause 1 (Charge for 2012-13 and rates for 2012-13 and subsequent tax years) agreed to. Clause 209 (The Bank Levy) agreed to. Schedule 33 agreed to. New clause 1...

I shall keep my remarks brief in order to give other Members an opportunity to speak. I have listened to the hon. Member for Na h-Eileanan an Iar (Mr MacNeil) and, as I said in an intervention, it is important that we should have an opportunity to look at this...

I shall keep my remarks brief in order to give other Members an opportunity to speak. I have listened to the hon. Member for Na h-Eileanan an Iar (Mr MacNeil) and, as I said in an intervention, it is important that we should have an opportunity to look at this...

I have a small airport, Durham Tees Valley airport, in my constituency. The problem with air passenger duty relates to regional airports, and I believe that we need a UK solution, rather than a Scottish solution or a Welsh solution. There are specific reasons for the arrangements in Northern Ireland....

I have a small airport, Durham Tees Valley airport, in my constituency. The problem with air passenger duty relates to regional airports, and I believe that we need a UK solution, rather than a Scottish solution or a Welsh solution. There are specific reasons for the arrangements in Northern Ireland....

I was going to make a far longer speech on the probing amendments that I have tabled, but I shall be brief. In Wales, we are normally calling for equality with Scotland, but tonight we are calling for equality with Northern Ireland. Phase 1 of the Silk commission is looking...

I was going to make a far longer speech on the probing amendments that I have tabled, but I shall be brief. In Wales, we are normally calling for equality with Scotland, but tonight we are calling for equality with Northern Ireland. Phase 1 of the Silk commission is looking...

This is an important issue for airports outside the south-east of England. We should pursue a course of action that reflects its importance to regional airports and other airports in Scotland and Wales. I have been sent a letter asking for regional and national variation in air passenger duty outside...

This is an important issue for airports outside the south-east of England. We should pursue a course of action that reflects its importance to regional airports and other airports in Scotland and Wales. I have been sent a letter asking for regional and national variation in air passenger duty outside...

Will the hon. Gentleman give way?

Will the hon. Gentleman give way?

I will not give way, as I do not have much time. Will the Minister look into whether there is a way of varying air passenger duty? I understand that there might be some European issues to deal with, but we must consider the congestion around Heathrow and Gatwick. Perhaps...

I will not give way, as I do not have much time. Will the Minister look into whether there is a way of varying air passenger duty? I understand that there might be some European issues to deal with, but we must consider the congestion around Heathrow and Gatwick. Perhaps...