text_body: --- DIVISION TITLE ---
  
  Value Added Tax (Change of Rate) Order 2011
  
  --- MOTION EFFECT ---
  
  
  
  
  
  
  
  
  
  
  
  @MP voted no not to decrease the main rate of VAT by 2.5% to 17.5% for one year as of the 30th of August 2011.
  @MP voted aye  to decrease the main rate of VAT by 2.5% to 17.5%.
  The majority of MPs voted not to decrease the main rate of VAT by 2.5% to 17.5% for one year as of the 30th of August 2011.
  
  The rejected motion which would have had this effect was proposed by Plaid Cymru's Treasury spokesperson, Jonathan Edwards MP; it stated:
  :(1) The Chancellor of the Exchequer shall make an order under the powers conferred by [http://www.legislation.gov.uk/ukpga/1994/23/section/2 sections 2(2)] and [http://www.legislation.gov.uk/ukpga/1994/23/section/21 21(7)] of the Value Added Tax Act 1994 that in section 2(1) of the Value Added Tax Act 1994 (rate of VAT), the rate of tax charged by virtue of that section (which was 20%) shall be decreased by 12.5 per cent (to become 17.5%).
  
  :(2) In section [http://www.legislation.gov.uk/ukpga/1994/23/section/21 21(4)] (value of imported goods) of the Value Added Tax Act 1994 for â25â substitute â28.58â.
  
  :(3) This Order shall be known as The Value Added Tax (Change of Rate) Order 2011 and shall come into force on 30 August 2011.
  
  Clause two of the order relates to VAT payable on art and collectables imported from outside the EU; it would have slightly increased the amount of VAT payable on such items from â25â to â28.58â. It had  previously been "28.58"  from [http://www.legislation.gov.uk/ukpga/1999/16/section/12#section-12-1-b 1999 ] until [http://origin-www.legislation.gov.uk/ukpga/2010/31/section/3 2010], when it was changed back to "25" 
  
  
  
  
  
  
  
  
  
  
  
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  