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  Finance (No. 2) Bill - Clause 44 - Exemption from the Higher Rate of Vehicle Excise Duty for Taxis
  
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  @ MP voted aye to exempt taxis from the higher rate of vehicle excise duty which applies to vehicles under six years old priced at over Â£40,000. 
  
  @ MP voted no not to exempt taxis from the higher rate of vehicle excise duty which applies to vehicles under six years old priced at over Â£40,000. 
  
  The majority of MPs voted not to exempt taxis from the higher rate of vehicle excise duty which applies to vehicles under six years old priced at over Â£40,000. 
  
  MPs were considering the Finance Bill[1].
  
  The amendment rejected in this vote was: 
  
  :Amendment 10, page 38, line 30, at end insertâ
  
  :â(4A) In paragraph 1GE (higher rates of duty) after paragraph (3)(c) insertâ
  
  :â(d) the vehicle is not a taxi.
  
  :(3A) For the purposes of this paragraph, âtaxiâ has the same meaning as in section 64 of the Transport Act 1980.ââ
  
  Had it not been rejected the amendment would have added a new subclause to clause 44 of the Bill[2] amending the [https://www.legislation.gov.uk/ukpga/1994/22/contents Vehicle Excise and Registration Act 1994]. [https://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/1AA/crossheading/higher-rates-of-duty-vehicles-with-a-price-exceeding-40000 Paragraph 1GE of Schedule 1 of that Act] set a higher rate of vehicle excise duty on vehicles under six years old, priced over Â£40,000. The rejected amendment would have exempted taxis from this higher rate of tax.
  
  
  The amendment sheet[3] contained no memberâs explanatory statement from the  member who put forward the amendment, Wes Streeting (Ilford North, Labour). 
  
  * [1] [https://services.parliament.uk/bills/2017-19/financeno2.html Parliament's webpage on the Finance Bill]
  * [2] [https://publications.parliament.uk/pa/bills/cbill/2017-2019/0134/cbill_2017-20190134_en_5.htm#pt2-pb4-l1g44 Clause 44 of the Finance (No. 2) Bill as at the time of the vote]
  * [3] [https://publications.parliament.uk/pa/bills/cbill/2017-2019/0151/amend/finance2_rm_rep_0219.8-14.html Amendment paper for consideration of the Finance (No. 2) Bill, on 21 February 2018]
  
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  (put thoughts and notes for other researchers here)
  