35800
2007-08
1530
VALUE ADDED TAX ON CHILDREN'S CAR SEAT BASES
Mark Durkan
2008-05-09
That this House notes that section 96 of the Finance Act 2001 introduced a reduced rate of five per cent. value added tax for children's car seats; further notes that HM Revenue and Customs (HMRC) currently interpret this section to exclude fixed-base safety seats, which are increasingly the norm; recognises that 2006 legislation made it compulsory for all new models of cars to have ISOFIX points, the worldwide standard for installing children's car seats; regrets that HMRC is imposing a 17.5 per cent. value added tax rate on the new bases, which are an integral part of the easier to fit and safer children's car seats; wants the scope or interpretation of section 96 to be reviewed to keep pace with technological and legislative advances; and urges Treasury Ministers to take appropriate steps.
Child care
Roads
Taxation
Mark Durkan
2008-05-09
Proposed
Foyle
Social Democratic and Labour Party
David Drew
2008-05-12
Seconded
Stroud
Labour
Peter Bottomley
2008-05-12
Seconded
Worthing West
Conservative
Lynne Jones
2008-05-12
Seconded
Birmingham, Selly Oak
Labour
Bob Spink
2008-05-13
Seconded
Castle Point
UKIP
Gregory Campbell
2008-05-13
Seconded
East Londonderry
DUP
Iris Robinson
2008-05-13
Signed
Strangford
DUP
Alan Meale
2008-05-13
Signed
Mansfield
Labour
Jeremy Corbyn
2008-05-13
Signed
Islington North
Labour
Andrew George
2008-05-13
Signed
St Ives
Liberal Democrat
Angus MacNeil
2008-05-13
Signed
Na h-Eileanan an Iar
Scottish National Party
Rudi Vis
2008-05-14
Signed
Finchley and Golders Green
Labour
Dai Davies
2008-05-14
Signed
Blaenau Gwent
Independent
Robert Wareing
2008-05-14
Signed
Liverpool, West Derby
Independent
Mike Hancock
2008-05-14
Signed
Portsmouth South
Liberal Democrat
David Crausby
2008-05-14
Signed
Bolton North East
Labour
Elfyn Llwyd
2008-05-14
Signed
Meirionnydd Nant Conwy
Plaid Cymru
David Simpson
2008-05-14
Signed
Upper Bann
DUP
Alan Simpson
2008-05-14
Signed
Nottingham South
Labour
Edward O'Hara
2008-05-15
Signed
Knowsley South
Labour
Frank Cook
2008-05-15
Signed
Stockton North
Labour
Gavin Strang
2008-05-15
Signed
Edinburgh East
Labour
Nicholas Winterton
2008-05-15
Signed
Macclesfield
Conservative
Michael Jabez Foster
2008-05-16
Signed
Hastings and Rye
Labour
Katy Clark
2008-05-16
Signed
North Ayrshire and Arran
Labour
Mohammad Sarwar
2008-05-19
Signed
Glasgow Central
Labour
Lindsay Hoyle
2008-05-19
Signed
Chorley
Labour
Ann Cryer
2008-05-19
Signed
Keighley
Labour
Graham Stringer
2008-05-19
Signed
Manchester, Blackley
Labour
Betty Williams
2008-05-19
Signed
Conwy
Labour
John Leech
2008-05-20
Signed
Manchester, Withington
Liberal Democrat
Jo Swinson
2008-05-20
Signed
East Dunbartonshire
Liberal Democrat
Bob Russell
2008-05-20
Signed
Colchester
Liberal Democrat
Alasdair McDonnell
2008-05-20
Signed
Belfast South
Social Democratic and Labour Party
Clare Short
2008-05-20
Signed
Birmingham, Ladywood
Independent Labour
Janet Dean
2008-05-20
Signed
Burton
Labour
Eddie McGrady
2008-05-21
Signed
South Down
Social Democratic and Labour Party
Diane Abbott
2008-05-21
Signed
Hackney North and Stoke Newington
Labour
Clive Betts
2008-05-21
Signed
Sheffield, Attercliffe
Labour
David Anderson
2008-05-21
Signed
Blaydon
Labour
William McCrea
2008-06-02
Signed
South Antrim
DUP
Bill Etherington
2008-06-02
Signed
Sunderland North
Labour
Desmond Turner
2008-06-02
Signed
Brighton, Kemptown
Labour
Brian Jenkins
2008-06-03
Signed
Tamworth
Labour
Paul Truswell
2008-06-03
Signed
Pudsey
Labour
Jennifer Willott
2008-06-04
Signed
Cardiff Central
Liberal Democrat
Stewart Hosie
2008-06-04
Signed
Dundee East
Scottish National Party
Alex Salmond
2008-06-04
Signed
Banff and Buchan
Scottish National Party
Norman Baker
2008-06-05
Signed
Lewes
Liberal Democrat
Dan Rogerson
2008-06-05
Signed
North Cornwall
Liberal Democrat
Angus Robertson
2008-06-10
Signed
Moray
Scottish National Party
Jim Dobbin
2008-06-11
Signed
Heywood and Middleton
Labour
Michael Weir
2008-06-12
Signed
Angus
Scottish National Party
Pete Wishart
2008-06-12
Signed
Perth and North Perthshire
Scottish National Party
Anne Moffat
2008-06-17
Signed
East Lothian
Labour
John Heppell
2008-06-19
Signed
Nottingham East
Labour
John McDonnell
2008-06-23
Signed
Hayes and Harlington
Labour
John Austin
2008-06-30
Signed
Erith and Thamesmead
Labour
Roger Williams
2008-07-07
Signed
Brecon and Radnorshire
Liberal Democrat
Russell Brown
2008-07-15
Signed
Dumfries and Galloway
Labour
Malcolm Bruce
2008-07-21
Signed
Gordon
Liberal Democrat