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22 Income Tax (Charge And Rates For 1982–83)

Volume 20: debated on Monday 15 March 1982

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Motion made, and Question,

That—

(1) Income tax for the year 1982–83 shall be charged at the basic rate of 30 per cent.: and—

  • (a) in respect of so much of an individual's total income as exceeds £12, 800 at such higher rates as are specified in the Table below; and
  • (b) in respect of so much of the investment income included in an individual's total income as exceeds £6, 250 at the additional rate of 15 per cent.
  • TABLE

    Part of excess over £12, 800

    Higher rate

    The first £2, 30040 per cent.
    The next £4, 00045 per cent.
    The next £6, 20050 per cent.
    The next £6, 20055 per cent.
    The remainder60 per cent.

    (2) Section 24(4) of the Finance Act 1980 (increase of basic rate limit, higher rate bands and investment income threshold) shall not apply for the year 1982–83.

    (3) This Resolution shall not require any change to be made in the amounts deductible or repayable under section 204 of the Income and Corporation Taxes Act 1970 (pay as you earn) before 5th May 1982.

    And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.— [Sir Geoffrey Howe.]

    put forthwith pursuant to Standing Order No. 94 (Ways and Means motions):

    The House Divided: Ayes 310, Noes 233.

    Division No.90]

    10.52 pm]

    AYES

    Aitken, JonathanBright, Graham
    Alexander, RichardBrinton, Tim
    Alison, RtHon MichaelBrittan, Rt. Hon. Leon
    Aspinwall, JackBrooke, Hon Peter
    Atkins, Robert(PresfonN)Brotherton, Michael
    Atkinson, David(B'm'th, E)Brown, Michael(Brigg&Sc'n)
    Baker, Kenneth(Sf.M'bone)Browne, John(Winchtester)
    Baker, Nicholas (NDorset)Bruce-Gardyne, John
    Banks, RobertBryan, Sir Paul
    Beaumont-Dark, AnthonyBuck, Antony
    Bendall, VivianBudgen, Nick
    Bennett, SirFrederic (T'bay)Bulmer, Esmond
    Benyon, Thomas(A'don)Burden, SirFrederick
    Benyon.W. (Buckingham)Butcher, John
    Best, KeithButler, Hon Adam
    Bevan, David GilroyCadbury.Jocelyn
    Biffen, RtHon JohnCarlisle, John (LutonWest)
    Biggs-Davison, SirJohnCarlisle, Kenneth(Lincoln)
    Blackburn, JohnCarlisle, Rt Hon M. (R'c'n)
    Bonsor, SirNicholasChalker, Mrs. Lynda
    Boscawen, HonRobertChannon, Rt. Hon. Paul
    Bottomley, Peter (W'wichW)Chapman, Sydney
    Bowden, AndrewChurchill, W.S.
    Boyson, Dr RhodesClark, Hon A. (Plym'th, S'n)
    Braine, SirBernardClark, Sir W.(CroydonS)

    Clarke, Kenneth(Rushchffe)Howell, RtHonD.(G'ldf'd)
    Clegg, SirWalterHowell, Ralph (NNorfolk)
    Cockeram, EricHunt, David (Wirral)
    Colvin, MichaelHunl, Jorm(Ravensbourne)
    Cope, JohnHurd, RtHon Douglas
    Cormack, PatrickIrving, Charles(Cheltenham)
    Corrie, JohnJenkin, RtHon Patrick
    Costain, SirAlbertJessel, Toby
    Cranborne, ViscountJohnsonSmith, Geoffrey
    Critchley, JulianJopling, RtHonMichael
    Crouch, DavidJoseph, Rt Hon Sir Keith
    Dean, Paul (NorthSomerset)Kaberry, SirDonald
    Dickens, GeoffreyKellett-Bowman, MrsElaine
    Dorrell, StephenKimball, SirMarcus
    Douglas-Hamilton.LordJ.King, RtHon Tom
    Dover, DenshoreKitson, SirTimothy
    Du n n, Robert (Dartford)Knight, MrsJill
    Durant, TonyKnox, David
    Dykes, HughLamont, Norman
    Eden, RtHon Sir JohnLang, Ian
    Edwards, Rt Hon N. (P'broke)Langford-Holt, SirJohn
    Eggar, TimLatham, Michael
    Elliott, SirWilliamLawrence, Ivan
    Emery, Sir PeterLawson, RtHon Nigel
    Eyre, ReginaldLee, John
    Fairbairn, NicholasLeMarchant, Spencer
    Fairgrieve, SirRussellLennox-Boyd, HonMark
    Faith, MrsSheilaLester, Jim(Beeston)
    Farr, JohnLewis, Kenneth (Rutland)
    Fell, SirAnthonyLloyd, Ian (Havant& W'loo)
    Fenner, Mrs PeggyLloyd, Peter (Fareham)
    Finsberg, GeoffreyLoveridge, John
    Fisher, SirNigelLuce, Richard
    Fletcher, A. (Ed'nb'ghN)Lyell, Nicholas
    Fletcher-Cooke, SirCharlesMcCrindle, Robert
    Fookes, Miss JanetMacfarlane, Neil
    Forman, NigelMacGregor, John
    Fowler, RtHon NormanMacKay, John (Argyll)
    Fox, MarcusMcNair-Wilson, M.(N'bury)
    Fraser, RtHon Sir HughMcNair-Wilson, P. (NewF'st)
    Fraser, Peter (South Angus)McQuarrie, Albert
    Fry, PeterMadel, David
    Gardner, Edward (SFylde)Major, John
    Garel-Jones, TristanMarland, Paul
    Gilmour, RtHon Sir IanMarlow, Antony
    Glyn, DrAlanMarshall, Micheal(Arundel)
    Goodhart, SirPhilipMarten, RtHon Neil
    Goodhew, SirVictorMates, Michael
    Goodlad, AlastairMaude, RtHon Sir Angus
    Gorst, JohnMawby, Ray
    Gow, IanMawhinney.DrBrian
    Grant, Anthony (HarrowC)Maxton, John
    Gray, HamishMaxwell-Hyslop, Robin
    Greenway, HarryMayhew, Patrick
    Griffiths, E.(B'ySt.Edm'ds)Mellor, David
    Griffiths.PeterPortsm'thN)Meyer, Sir Anthony
    Grist, IanMiller.Hal(B'grove)
    Grylls, MichaelMills, IainfMer/den)
    Hamilton, Hon A.Mills, Peter (WestDevon)
    Hamilton, Michael(Salisbury)Miscampbell, Norman
    Hampson.DrKeithMitchell, David (Basingstoke)
    Hannam, JohnMoate, Roger
    Haselhurst, AlanMonro, SirHector
    Hastings, StephenMontgomery, Fergus
    Havers, Rt Hon Sir MichaelMoore, John
    Hawkins, PaulMorgan, Geraint
    Hawksley, WarrenMorris, M. (N'hamptonS)
    Hayhoe, BarneyMorrison, HonC. (Devizes)
    Heath, RtHon EdwardMorrison, Hon P. (Chester)
    Heddle, JohnMudd, David
    Henderson, BarryMurphy, Christopher
    Heseltine, RtHon MichaelMyles, David
    Hicks, RobertNeale.Gerrard
    Higgins, RtHon Terence LNeedham, Richard
    Hill, JamesNelson, Anthony
    Hogg, HonDouglas(Gr'th'm)Neubert, Michael
    Holland, Philip(Cartton)Newton, Tony
    Hooson, TomNormanton, Tom
    Hordern, PeterOnslow, Cranley
    Howe, Rt Hon Sir GeoffreyOppenheim, Rt Hon Mrs S.

    Osborn, JohnSquire, Robin
    Page, John (Harrow, West)Stainton, Keith
    Page, Richard (SW Herts)Stanbrook, Ivor
    Parkinson, Rt Hon CecilStanley, John
    Parris, MatthewSteen, Anthony
    Patten, Christopher(Bath)Stevens, Martin
    Patten, John(Oxford)Stewart, A.(ERenfrewshire)
    Pattie, GeoffreyStewart, Ian(Hitchin)
    Pawsey, JamesStokes, John
    Percival, Sir IanStradling Thomas, J.
    Peyton, Rt Hon JohnTapsell, Peter
    Pink, R. BonnerTaylor, Teddy (S'end E)
    Pollock, AlexanderTebbit, Rt Hon Norman
    Porter, BarryTemple-Morris, Peter
    Prentice, Rt Hon RegThomas, Rt Hon Peter
    Price, Sir David (Eastleigh)Thompson, Donald
    Prior, Rt Hon JamesThorne, Neil(IlfordSouth)
    Proctor, K. HarveyThornton, Malcolm
    Pym, Rt Hon FrancisTownend, John(Bridlington)
    Raison, Rt Hon TimothyTownsend, Cyril D, (B'heath)
    Rathbone, TimTrippier, David
    Rees, Peter (Dover and Deal)Trotter, Neville
    Rees-Davies, W. R.van Straubenzee, Sir W.
    Renton, TimVaughan, DrGerard
    RhodesJames, RobertViggers, Peter
    RhysWilliams, SirBrandonWaddington, David
    Ridley, HonNicholasWakeham, John
    Ridsdale, SirJulianWaldegrave, HonWilliam
    Rifkind, MalcolmWalker, B. (Perth)
    Rippon, Rt Hon GeoffreyWalker-Smith, Rt Hon Sir D.
    Roberts, M. (Cardiff NW)Wall, SirPatrick
    Roberts, Wyn (Conway)Waller, Gary
    Rossi, HughWalters, Dennis
    Rost, PeterWard, John
    Royle, SirAnthonyWarren, Kenneth
    Sainsbury, HonTimothyWatson, John
    St. John-Stevas, Rt Hon N.Wells, Bowen
    Scott, NicholasWells, John(Maidstone)
    Shaw, Giles (Pudsey)Wheeler, John
    Shaw, Michael(Scarborough)Whitelaw, Rt Hon William
    Shelton, William(Streatham)Wickenden, Keith
    Shepherd, Colin(Hereford)Wiggin, Jerry
    Shepherd, RichardWilkinson, John
    Shersby, MichaelWilliams, D.(Montgomery)
    Silvester, FredWinterton, Nicholas
    Sims, RogerWolfson, Mark
    Smith, DudleyYoung, SirGeorge(Acton)
    Speed, KeithYounger, Rt Hon George
    Speller, Tony
    Spence, JohnTellers for the Ayes:
    Spicer, Jim (West Dorset)Mr. Anthony Berry and
    Spicer, Michael (S Worcs)Mr. Carol Mather.
    Sproat, Iain

    NOES

    Abse, LeoCant, R. B.
    Allaun, FrankCarmichael, Neil
    Alton, DavidCarter-Jones, Lewis
    Anderson, DonaldClark, Dr David (S Shields)
    Archer, Rt Hon PeterCocks, Rt Hon M. (B'stol S)
    Ashley, Rt Hon JackCohen, Stanley
    Ashton, JoeColeman, Donald
    Atkinson, N.(H'gey, )Concannon, Rt Hon J. D.
    Bagier, GordonA.T.Conlan, Bernard
    Barnett, Guy(Greenwich)Cook, Robin F.
    Barnett, Rt Hon Joel (H'wd)Cowans, Harry
    Beith, A. J.Cox, T.(W'dsw'th, Toot'g)
    Benn, Rt Hon TonyCraigen, J. M.(G'gow, M'hill)
    Bennett, Andrew(St'kp'tN)Crowther, Stan
    Bidwell, SydneyCryer, Bob
    Booth, Rt Hon AlbertCunliffe, Lawrence
    Bray, Dr JeremyCunningham, DrJ. (W'h'n)
    Brown, Hugh D. (Pro van)Dalyell, Tam
    Brown, R. C. (N'castle W)Davidson, Arthur
    Buchan, NormanDavies, Ifor (Gower)
    Callaghan, Rt Hon J.Davis, Clinton (HackneyC)
    Callaghan, Jim (Midd't'n&P)Davis, Terry (B'ham, Stechf'd)
    Campbell, IanDeakins, Eric
    Campbell-Savours, DaleDean, Joseph (Leeds West)
    Canavan, DennisDixon, Donald

    Dobson, FrankMcKay, Allen(Penistone)
    Dormand, JackMcKelvey, Wiiliam
    Douglas, DickMacKenzie, Rt Hon Gregor
    Dubs, AlfredMcMahon, Andrew
    Duffy, A. E. P.McNamara, Kevin
    Dunnett, JackMcTaggart, Robert
    Dunwoody, Hon Mrs G.McWilliam, John
    Eadie, AlexMarks, Kenneth
    Eastham, KenMarshall, D(G'gowS'burn)
    Edwards, R. (W'hampt'n S E)Marshall, Jim(LeicesterS)
    Ellis, R. (NE D'bysh 're)Martin, M(G'gowS'burn)
    English, MichaelMaxton, John
    Ennals, Rt Hon DavidMaynard, MissJoan
    Evans, loan (Aberdare)Meacher, Michael
    Evans, John(Newton)Mellish, Rt Hon Robert
    Ewing, HarryMikardo, Ian
    Field, FrankMillan, Rt Hon Bruce
    Fitch, AlanMitchell, Austin(Grimsby)
    Fitt, GerardMorris, Rt Hon A. (W'shawe)
    Flannery, MartinMorris, Rt Hon C. (O'shaw)
    Fletcher, L.R.(Ilkeston)Morris, Rt Hon J. (Aberavon)
    Fletcher, Ted(Darlington)Morton, George
    Foot, Rt Hon MichaelMulley, Rt Hon Frederick
    Ford, BenNewens, Stanley
    Forrester, JohnOakes, Rt Hon Gordon
    Foulkes, GeorgeO'Halloran, Michael
    Fraser, J.(Lamb'th, N'w'd)O'Neill, Martin
    Freeson, Rt Hon ReginaldOrme, Rt Hon Stanley
    Garrett, John (Norwich S)Paisley, Rev Ian
    Garrett, W. E. (Wallsend)Palmer, Arthur
    George, BrucePark, George
    Gilbert, Rt Hon Dr JohnParry, Robert
    Golding, JohnPavitt, Laurie
    Graham, TedPendry, Tom
    Grant, George(Morpeth)Pitt, William Henry
    Hamilton, James(Bothwell)Powell, Raymond(Ogmore)
    Hamilton, W.W. (C'tral Fife)Prescott, John
    Hardy, PeterPrice, C. (Lewisham W)
    Harrison, Rt Hon WalterRace, Reg
    Hattersley, Rt Hon RoyRadice, Giles
    Haynes, FrankRees, Rt Hon M (Leeds S)
    Healey, Rt Hon DenisRichardson, Jo
    Heifer, Eric S.Roberts, Albert(Normanton)
    Hogg, N.(EDunb't'nshire)Roberts, Allan(Bootle)
    Holland, S.(L'b'th, Vauxh'llRoberts, Ernest(Hackney N)
    HomeRobertson, JohnRoberts, Gwilym(Cannock)
    Homewood, WilliamRobinson, G. (Coventry NW)
    Hooley, FrankRobinson, P. (Belfast E)
    Howell, Rt Hon D.Rooker, J. W.
    Hoyle, DouglasRoss, Ernest (Dundee west)
    Huckfield, LesRowlands, Ted
    Hughes, Mark(Durham)Ryman, John
    Hughes, Robert(Aberdeen N)Sheerman, Barry
    Hughes, Roy (Newport)Sheldon, Rt Hon R.
    Janner, HonGrevilleShore, Rt Hon Peter
    Jay, Rt Hon DouglasShort, Mrs Renée
    John, BrynmorSilkin, Rt HonJ. (Deptford)
    Johnson, James(Hull West)Silkin, Rt Hon S.C. (Dulwich)
    Johnson, Walter (DerbyS)Silverman, Julius
    Jones, Rt Hon Alec (Rh'dda)Skinner, Dennis
    Jones, Barry (East Flint)Smith, Cyril(Rochdale)
    Jones, Dan (Burnley)Smith, Rt Hon J. (N Lanark)
    Kaufman, Rt Hon GeraldSnape, Peter
    Kerr, RussellSoley, Clive
    Kilfedder, James A.Spearing, Nigel
    Kinnock, NeilSpriggs, Leslie
    Lambie, DavidStallard, A. W.
    Lamborn, HarrySteel, Rt Hon David
    Lamond, JamesStewart, Rt Hon D. (W Isles)
    Leadbitter, TedStoddart, David
    Lestor, MissJoanStott, Roger
    Lewis, Arthur (N'ham NW)Strang, Gavin
    Lewis, Ron(Carlisle)Straw, Jack
    Litherland, RobertSummerskill, HonDrShirley
    Lofthouse, GeoffreyTaylor, MrsAnn (Bolton W)
    Lyon, Alexander(York)Thomas, Dafydd(Merioneth)
    McCartney, HughThomas, DrR. (Carmarthen)
    McDonald, DrOonaghThorne, Stan(Preston South)
    McElhone, FrankTilley, John
    McGuire, Michael(Ince)Tinn, James

    Torney, TomWilliams, Rt Hon A.(S'sea W)
    Urwin, Rt Hon TomWilson, Gordon(Dundee E)
    Varley, Rt Hon Eric G.Wilson, Rt Hon Sir H.(H'ton)
    Wainwright, E.(DearneV)Wilson, William (C'trySE)
    Walker, Rt Hon H.(D'caster)Winnick, David
    Watkins, DavidWoodall, Alec
    Weetch, KenWoolmer, Kenneth
    Welsh, MichaelWright, Sheila
    White, Frank R.Young, David (Bolton E)
    White, J.(G'gow Pollok)
    Whitehead, PhillipTellers for the Noes:
    Whitlock, WilliamMr. Ron Leighton and
    Wigley, DafyddDr. Edmund Marshall

    Question accordingly agreed to.

    By leave of the House, I shall put together the Question on motions Nos. 23 to 53.