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  Finance Bill - New Clause 1 - Review of Impact of Changes to Income Tax
  
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  @ MP voted aye in favour of carrying out a review of the impact of changes to income tax thresholds considering equalities, regional differences and child poverty. 
  @ MP voted no against carrying out a review of the impact of changes to income tax thresholds considering equalities, regional differences and child poverty. 
  
  The majority of MPs voted against carrying out a review of the impact of changes to income tax thresholds considering equalities, regional differences and child poverty. 
  
  MPs were considering the Finance Bill[1].
  
  The proposed new clause rejected in this vote was titled: ''Impact of provisions of section 5 on child poverty and equality'' and stated:
  
  :(1) The Chancellor of the Exchequer must review the impact of the provisions of section 5 and lay a report of that review before the House of Commons within six months of the passing of this Act.
  
  :(2) A review under this section must consider the impact of the changes made by section 5 onâ
  
  :(a) households at different levels of income,
  
  :(b) people with protected characteristics (within the meaning of the Equality Act 2010),
  
  :(c) the Treasuryâs compliance with the public sector equality duty under section 149 of the Equality Act 2010,
  
  :(d) different parts of the United Kingdom and different regions of England, and
  
  :(e) levels of relative and absolute child poverty in the United Kingdom.
  
  :(3) In this sectionâ
  
  :âparts of the United Kingdomâ meansâ
  
  :(a) England,
  
  :(b) Scotland,
  
  :(c) Wales, and
  
  :(d) Northern Ireland;
  
  :âregions of Englandâ has the same meaning as that used by the Office for National Statistics.â
  
  The rejected new clause was accompanied by an explanatory statement saying:
  
  :This new clause would require the Chancellor of the Exchequer to review the impact of clause 5 on child poverty and equality.
  
  Clause 5 of the Bill[2] increased the amount of income an individual can generally have before paying income tax from Â£11,850 in 2018-19[3] to Â£12,500 for 2019-20, and increased the threshold above which higher rate income tax is paid from Â£34,500 in 2017-18[3] to Â£37,500 for 2019-20. 
  
  * [1] [https://services.parliament.uk/bills/2017-19/financeno3.html Parliament's webpage on the Finance Bill]
  * [2] [https://publications.parliament.uk/pa/bills/cbill/2017-2019/0304/cbill_2017-20190304_en_2.htm#pt1-pb2-l1g5 Clause 5 of the Finance Bill as at the time of the vote]
  * [3] [https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past Income Tax rates and allowances for current and past years, HMRC]
  
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  (put thoughts and notes for other researchers here)
  