division_name: Finance (No. 2) Bill &#8212; Review of relief for first-time buyers
motion: <p class="indent" pid="a259.0/3" pwmotiontext="yes">&#8220;Based on the information currently available it seems that, following the Scottish government&#8217;s planned reforms, neither the new police authority nor the fire and rescue service will be eligible for VAT refunds under Section 33 of the VAT Act 1994.&#8221;</p>
  
  <p class="indent" pid="a260.1/4" pwmotiontext="yes">&#8220;the tax relief has not had a significant impact on improving affordability for first-time buyers.&#8221;</p>
  
  <p class="indent" pid="a262.0/2" pwmotiontext="yes">&#8220;this does not mean first-time buyers are worse off as a result. They are in general better off. Instead of paying, say, &#163;100,000 for &#163;98,000 worth of house plus &#163;2,000 of tax they might be paying &#163;102,000 for &#163;102,000 worth of house.&#8221;</p>
  
  <p class="indent" pid="a265.5/3" pwmotiontext="yes">&#8220;what is really unpopular in our country is having to step over rough sleepers while walking home. What is really unpopular in our country is having to watch other parents taking paper into schools because our schools cannot even afford the basic necessities. And what is deeply unpopular in our country is watching the number of food banks grow because jobs do not pay enough.</p>
  
  <p class="indent" pid="a265.5/4" pwmotiontext="yes">People will remember that while all that was going on, the Tories were busy cutting stamp duty for people who could afford to buy houses. I do not think they will ever forget that.&#8221;&#8212;[Official Report, <phrase class="date" code="2018-12-18">18 December</phrase> 2017; Vol. 633, c. 867.]</p>
  
  <p class="indent" pid="a270.3/3" pwmotiontext="yes">&#8220;no justification for a VAT refund.&#8221;&#8212;[Scottish Parliament Official Report, <phrase class="date" code="2018-10-31">31 October</phrase> 2017; c. 77.]</p>
  
  <p class="italic" pid="a276.0/3" pwmotiontext="yes">The House divided:</p>
  
  <p pid="a276.0/4" pwmotiontext="yes">Ayes 228, Noes 305.</p>