Have your say on the Finance No.2 Bill

Aims of the Bill

The Finance (No.2) Bill 2019-21 was published on 11 March. The Bill’s Explanatory Notes and full details of the Bill’s scrutiny to date are collated on its Bill page on the Parliament site. The Bill received a second reading on Tuesday 13 April (HC Deb 13 April 2021 cc189-277).

Generally, selected clauses from the Bill are debated by the Committee of the Whole House over two days at the start of the Bill’s Committee stage.  In the case of the current Bill, these debates are scheduled for Monday 19 and Tuesday 20 April.

The selection of clauses is set out in a programme motion, which was agreed by the House at the conclusion of the Bill’s second reading on 13 April.

The remaining clauses and schedules will be debated in a Public Bill Committee, which will begin its scrutiny of the Bill on Thursday 22 April. They are:

• Clauses 15-17: Capital allowances: other measures
• Clauses 18-20: Reliefs for business
• Clause 21: (Employment income) Workers’ services provided through intermediaries
• Clause 22: (Employment income) Payments on termination of employment
• Clause 23: (Employment income) Cash equivalent benefit of a zero-emissions van
• Clause 27: (Employment income) Optional remuneration arrangements: statutory parental bereavement pay
• Clause 29: (Pensions) Collective money purchase benefits
• Clauses 34 and 35: Exemptions from income tax
• Clause 37: (Miscellaneous corporation tax measures) Relief for losses etc
• Clause 38: (Miscellaneous corporation tax measures) Corporate interest restriction: minor amendments
• Clause 39: (Miscellaneous corporation tax measures) Northern Ireland Housing Executive
• Clauses 42-85: Plastic Packaging Tax
• Clause 98: Fuel duties
• Clause 99: Tobacco products duty
• Clauses 100-102: Vehicle taxes
• Clause 103: Air passenger duty
• Clause 104: Gaming duty
• Clause 105-108: Environmental taxes
• Clauses 112-114: Penalties
• Clause 116: Interest
• Clause 122-127: HMRC powers

• Schedule 2-5
• Schedule 8-15
• Schedule 20
• Schedules 23-26
• Schedule 28
• Schedule 33

Follow the progress of the Finance No.2 Bill

The Finance No.2 Bill 2019–21 was introduced to the House of Commons on 9 March 2021. Second reading was held on 13 April 2021.

• Bills before Parliament: Finance No.2 Bill 2019–21
• Read Explanatory Notes: Finance No.2 Bill 2019–21
• House of Commons Library Briefing Paper

There will be no oral evidence sessions.

Guidance on submitting written evidence

Deadline for written evidence submissions

The Public Bill Committee is now able to receive written evidence. The sooner you send in your submission, the more time the Committee will have to take it into consideration and possibly reflect it in an amendment. The order in which amendments are taken in Committee will be available in due course under Selection of Amendments on the Bill documents pages. Once the Committee has dealt with an amendment it will not revisit it.

The first sitting of the Public Bill Committee will be Thursday 22 April 2021 and the Committee is scheduled to report by Thursday 6 May 2021. However, please note that when the Committee concludes its consideration of the Bill it is no longer able to receive written evidence and it can conclude earlier than the expected deadline of 5.00pm on Thursday 6 May 2021. You are strongly advised to submit your written evidence as soon as possible.

Your submission should be emailed to scrutiny@parliament.uk

Further guidance on submitting written evidence can be found here.

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