text_body: --- DIVISION TITLE ---
  
  Finance Bill - Require Impact Assessments Before VAT Increase - rejected
  
  --- MOTION EFFECT ---
  
  The majority of MPs voted against delaying the increase in VAT from 17.5% to 20% by a year from 4 January 2011 to the 4 January 2012 if a report on the effects of the VAT rise had not been completed. 
  
  No requirements to produce a report on the effects of the VAT rise eventually made the Finance Act, but proposals to demand reports on the effect of the increase on mountain rescue services and disabled people were debated. 
  
  
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  