text_body: --- DIVISION TITLE ---
  
  Finance Bill - Decline Second Reading
  
  --- MOTION EFFECT ---
  
  
  
  @ MP voted aye in favour of proposed changes to the taxation system, including rises in the income thresholds for both starting to pay income tax, and for being charged income tax at the higher rate.
  @ MP voted no against proposed changes to the taxation system, including rises in the income thresholds for both starting to pay income tax, and for being charged income tax at the higher rate.
  
  
  The majority of MPs voted in favour of proposed changes to the taxation system, including rises in the income thresholds for both starting to pay income tax, and for being charged income tax at the higher rate.
  
  MPs were considering the Finance Bill[1][2], which:
  
  * Enabled Income Tax to be charged in 2019-20 and for Corporation Tax to be charged in 2020-21[2]
  * Left Income Tax rates to remain unchanged (Scotland has devolved powers)[3]
  * Increased the income thresholds for both starting to pay income tax, and for being charged income tax at the higher rate. 
  * Retained the 0% starting rate for savings income up to Â£5,000
  * Removed liability to income tax arising from the provision of vehicle-battery charging facilities at workplaces.  
  * Reversed the effect of previous tax changes which increased tax liabilities for those taking emergency vehicles home and using them for commuting. 
  * Removed, when  benchmark scale rates for subsistence are applied, a requirement for employers to check expenses receipts. 
  *Made  non-UK resident companies subject to corporation tax (CT) on their gains from disposals of interests in UK land.
  * Ensured business profits cannot be taken out of the charge to UK tax by arranging for them to be attributed to offshore persons or entities.
  
  
  The motion being debated was:
  
  :That the Bill be now read a Second time.
  
  The amendment rejected in this vote was[4]:
  
  :That this House
  :''declines'' to give the Finance (No. 3) Bill a Second Reading because it derives from the 2018 Budget which confirmed the continuation of austerity and tax cuts for the wealthiest, failed to introduce a fair taxation system which protects middle and low earners but requires a greater contribution from the top 5 per cent of highest income earners, implied real terms per capita cuts for unprotected departments between 2019-20 and 2023-24, failed to halt roll-out of Universal Credit with planned social security cuts still to come, failed to raise the funding needed for mental health services, failed to provide the long-term funding needed for long-term adult social care, failed to provide adequate school funding, failed to address the funding gap that local councils face, failed to end the funding crisis facing public services, with police, teachers, nurses and doctors having no reassurances that the public sector pay squeeze will end in 2019, failed to tackle child poverty and growing inequality across our country, failed to tackle the fact that 87 per cent of the impact of the Governmentâs tax and benefit changes since 2010 has fallen on the shoulders of women, failed adequately to address climate change and delayed the much-needed reduction in the maximum stake for fixed-odds betting terminals until October 2019, and because the Bill is not based on an amendment of the law resolution, thus restricting the Houseâs ability to properly scrutinise and improve the Bill.
  
  
  * [1] [https://services.parliament.uk/Bills/2017-19/financeno3.html Parliament's webpage on the Finance Bill, (Finance (No. 3) Bill 2017-19), , Parliament.uk website]
  * [2] [https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/754255 /Finance__No__3__Bill_Explanatory_Notes.pdf Explanatory notes to the Finance Bill, (Finance (No. 3) Bill 2017-19), Parliament.uk website]
  * [3] [https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past Income Tax rates and allowances: current and past, HM Revenue and Customs website]
  * [4] [https://publications.parliament.uk/pa/cm201719/cmagenda/OP181112.pdf House of Commons, Order Paper, 12 November 2018, Parliament.uk website]
  
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  