text_body: --- DIVISION TITLE ---
  
  Finance Bill - No Increase in VAT Rate for Charities â rejected
  
  --- MOTION EFFECT ---
  
  @ MP voted aye to exempt charities' charitable activities from the January 2011 increase in VAT from 17.5% to 20%.
  @ MP voted no against exempting charities' charitable activities from the January 2011 increase in VAT from 17.5% to 20%.
  
  
  The majority of MPs voted against exempting charities' charitable activities from the January 2011 increase in VAT from 17.5% to 20%.
  
  Liam Byrne, the Shadow Chief Chief Secretary to the Treasury proposed the following amendment[1] to the Finance Bill[2]:
  :in [http://www.publications.parliament.uk/pa/cm201011/cmbills/003/11003.1-5.html#jvat clause 3, page 2, line 11], at beginning insert 'Subject to subsection (3A) below,'.
  
  The proposed additional clause (3A) states:
  
  :(3A) The amendment made by subsection (1) shall not have effect in relation to any supply made on or after 4 January 2011 to a charity where such supply is made to that charity solely in relation to its charitable non-business activities.'
  
  
  
  *  [1] [http://www.publications.parliament.uk/pa/cm201011/cmbills/003/amend/pbc0031307m.39-45.html Amendment sheet] (Relevant amendment are no.s 35 & 36)
  *  [2] [http://www.publications.parliament.uk/pa/cm201011/cmbills/003/11003.i-ii.html Finance Bill as at 1st July 2010] ([http://www.publications.parliament.uk/pa/cm201011/cmbills/003/11003.1-5.html#jvat Section 3 Rate of Value Added Tax])
  
  
  
  
  
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  