Taxation (Cross-border Trade) Bill: notes on the Resolutions
Updated 10 January 2018
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0.1 What the resolutions do
The Bill is a Bill required to be brought in by Ways and Means resolutions, and all of the provisions in the Bill are required to be covered by these resolutions.
There are two Ways and Means resolutions:
- the first resolution authorises the Bill to provide for the charging of import and export duties, to provide for the administration and enforcement of these duties, and to make provision in relation to customs duties in connection with the UK’s withdrawal from the EU
- the second resolution authorises the Bill to amend the law relating to VAT and excise duty on goods in connection with the withdrawal of the UK from the EU. This resolution prevents certain provision being made in relation to zero-rates or reduced rates of VAT, or exemptions, refunds or new reliefs from VAT.
Both resolutions contain a limb authorising the making of subordinate and incidental provision.
There is also a money resolution which authorises expenses which might be incurred by public bodies as a result of provision made by or under this Bill to be paid by Parliament, and deals with the destination of money received by public bodies (for example, licence fees).
0.2 Whether resolutions would authorise provision relating only to part of United Kingdom
In the view of HM Government, each of the resolutions for this Bill (if passed) would authorise provision that extends and applies to the whole of the United Kingdom.