division_name: Opposition Day &#8212; [11th Allotted Day] &#8212; Income Tax
motion: <p class="" pid="b.251.3/1" pwmotiontext="yes">I beg to move,</p>
  
  <p class="" pid="b.251.3/2" pwmotiontext="yes">That this House notes that HM Revenue and Customs figures show that 8,000 people earning over &#163;1 million will gain an average of &#163;107,500 from the Government&#8217;s decision to cut the top rate of income tax from April 2013; further notes that figures from the Institute for Fiscal Studies show that the Government&#8217;s changes to tax allowances for pensioners will mean that 4.4 million existing pensioners will lose an average of &#163;83 from 2013-14, while thousands of people turning 65 will lose &#163;323; and calls on the Government to announce in the Autumn Statement that it will not go ahead with its proposal to cut the top rate of tax for the richest earners at a time when the economy is flatlining, millions of pensioners on middle and low incomes are paying more, and when wider tax and benefit changes being implemented in 2012-13 will result in families with children losing an average of &#163;511.</p>
  
  <p class="" pid="b.258.2/1" pwmotiontext="yes">I beg to move an amendment, to leave out from &#8220;House&#8221; to the end of the Question and add:</p>
  
  <p class="" pid="b.258.2/2" pwmotiontext="yes">&#8220;notes that the previous administration maintained the top rate of income tax at 40 per cent for 13 years, only increasing it to 50 per cent in April 2010, one month before the Government was formed, and that this new rate was damaging to UK competitiveness; further notes that the independent Office for Budget Responsibility certified the Government&#8217;s central estimate that reducing the 50 per cent rate to 45 per cent would have a cost to the Exchequer of &#163;100 million per year and that measures introduced at the last Budget increased taxes on the wealthy by some &#163;500 million; recognises that in contrast to the previous administration that abolished the 10 per cent rate of tax which increased taxes on more than five million low earners, the Government is cutting income tax for 25 million low and middle earners while taking two million low-paid people out of income tax altogether through increasing the tax free personal allowance; recognises that every Budget under this Government has increased taxes on the rich, including a new stamp duty land tax rate for properties over &#163;2 million, an annual charge on these properties, introducing a cap on previously unlimited income tax reliefs and an extension to the capital gains tax regime, clamping down on tax evasion and aggressive tax avoidance, and bringing in a General Anti-Abuse Rule; and welcomes the introduction of the Triple Lock, which led this year to the biggest ever cash rise in the state pension.&#8221;</p>
  
  <p pid="b.286.2/1" pwmotiontext="yes">Question put (<phrase class="standing-order" code="31(2)" pwmotiontext="yes">Standing Order No. 31(2)</phrase>), That the original words stand part of the Question.</p>
  
  <p class="italic" pid="b.286.2/2" pwmotiontext="yes">The House divided:</p>
  
  <p pid="b.286.2/3" pwmotiontext="yes">Ayes 222, Noes 291.</p>