text_body: --- DIVISION TITLE ---
  
  Finance Bill - Assessment of Impact of VAT Increase on Mountain Rescue Services
  
  --- MOTION EFFECT ---
  
  The majority of MPs voted against a provision requiring the production and publication of a report into the effect of a proposed VAT rise on mountain rescue services being included in the Finance Bill. 
  
  An amendment[1] put forward by Liam Byrne MP proposed adding the following to the [http://www.publications.parliament.uk/pa/cm201011/cmbills/003/11003.1-5.html#jvat section of the bill on the rate of VAT]:
  :(6) The Treasury shall prepare a report into the impact of the rise provided for by [http://www.publications.parliament.uk/pa/cm201011/cmbills/003/11003.1-5.html#jvat subsection (1)] on mountain rescue services in the United Kingdom and lay it before the House of Commons.'
  
  
  The Finance Bill[2] included provisions to increase the VAT rate from 17.5% to 20% as of the 4th of January 2011.
  
  *  [1] [http://www.publications.parliament.uk/pa/cm201011/cmbills/003/amend/pbc0031307m.39-45.html Amendment sheet] (Amendment is no 58)
  *  [2] [http://www.publications.parliament.uk/pa/cm201011/cmbills/003/11003.i-ii.html Finance Bill as at 1st July 2010] 
  
  
  
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  