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  Finance Bill - Clause 10 - Company Car Tax - Diesel Cars With Low Carbon Dioxide Emissoins Rates
  
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  @ MP voted aye to reduce tax on diesel company cars with low carbon dioxide emissions rates.
  @ MP voted no for higher taxes on diesel company cars with low carbon dioxide emissions rates.
  
  The majority of MPs voted for higher taxes on diesel company cars with low carbon dioxide emissions rates.
  
  MPs were considering the Finance Bill.[1]
  
  The amendment rejected by the majority of MPs in this vote was:
  
  :Amendment 2, page 15, line 29, after âomitâ, insert
  
  :â, except in the case of a low emissions vehicle,â.
  
  Had it not been rejected this would have impacted Clause 10[2] of the Bill which began:
  
  : (1) In [http://www.legislation.gov.uk/ukpga/2014/26/section/24/enacted section 24 of FA 2014 (cars: the appropriate percentage)], omit the following (âthe repealing provisionsâ)â
  
   
  Had the amendment not been rejected it appears the highly unusual situation of having two versions of the Finance Act 2014: one applying to low emissions vehicles, and one applying to other vehicles, would have occurred.
  
  Section 24 of the Finance Act 2014 provided for amendments to the calculation of the taxable benefit for a company car which depended on the car's rate of carbon dioxide emissions and if it is diesel powered or not. Clause 10 of the Bill  provided for the retention of a 3% supplement on diesel cars. The amendment sought to reduce the tax on low emissions diesel company cars by removing the supplement for such vehicles.
  
  During the debate leading up to the vote Rob Marris MP explained the intend of the rejected amendment as being[3]:
  
  :if a vehicle with a diesel engine meets the same [https://en.wikipedia.org/wiki/European_emission_standards#Emission_standards_for_passenger_cars Euro 6 standard] as a petrol engine, the same tax regime should apply to it. 
  
  ==
  
  
  * [1] [http://services.parliament.uk/bills/2016-17/finance.html Parliament's webpage on the Finance Bill]
  * [2] [http://www.publications.parliament.uk/pa/bills/cbill/2016-2017/0001/cbill_2016-20170001_en_3.htm#pt1-pb3-l1g10 Clause 10 of the Finance Bill as at the time of the vote]
  * [3] [https://www.theyworkforyou.com/debates/?id=2016-06-27b.67.4#g73.0 Rob Marris MP (Wolverhampton South West, Labour), House of Commons, 27 June 2016]
  
  
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  (put thoughts and notes for other researchers here)
  