Skip to main content

11 Income Tax (Charge And Rates For 1988–89)

Volume 130: debated on Monday 21 March 1988

The text on this page has been created from Hansard archive content, it may contain typographical errors.

Question put,

That—
  • (1) Income tax shall be charged for the year 1988–89—
  • (a) at the basic rate of 25 per cent, and
  • (b) in respect of so much of an individual's total income as exceeds £19,300, at the rate of 40 per cent.
  • (2) The additional rate income tax for the year 1988–89 shall be 10 per cent.
  • (3) Section 1(4) of the Income and Corporation Taxes Act 1988 (indexation) shall not apply for the year 1988–89.
  • (4) This Resolution shall not require any change to be made in the amounts deductible or repayable under section 203 of the Act (pay as you earn) before 15th June 1988.
  • 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.—[Mr. Lawson.]

    The House divided: Ayes 335, Noes 223.

    Division No. 218]

    [10.15 pm

    AYES

    Adley, RobertBrooke, Rt Hon Peter
    Aitken, JonathanBrown, Michael (Grigg & Cl't's)
    Alexander, RichardBrowne, John (Winchester)
    Alison, Rt Hon MichaelBruce, Ian (Dorset South)
    Allason, RupertBuchanan-Smith, Rt Hon Alick
    Amess, DavidBuck, Sir Antony
    Amos, AlanBudgen, Nicholas
    Arbuthnot, JamesBurns, Simon
    Arnold, Jacques (Gravesham)Burt, Alistair
    Arnold, Tom (Hazel Grove)Butcher, John
    Ashby, DavidButler, Chris
    Aspinwall, JackButterfill, John
    Atkins, RobertCarlisle, John, (Luton N)
    Baker, Rt Hon K. (Mole Valley)Carlisle, Kenneth (Lincoln)
    Baker, Nicholas (Dorset N)Carrington, Matthew
    Baldry, TonyCarttiss, Michael
    Banks, Robert (Harrogate)Cash, William
    Batiste, SpencerChannon, Rt Hon Paul
    Beaumont-Dark, AnthonyChapman, Sydney
    Bellingham, HenryChope, Christopher
    Bendall, VivianChurchill, Mr
    Bennett, Nicholas (Pembroke)Clark, Hon Alan (Plym'th S'n)
    Benyon, W.Clark, Dr Michael (Rochford)
    Bevan, David GilroyClark, Sir W. (Croydon S)
    Biggs-Davison, Sir JohnClarke, Rt Hon K. (Rushcliffe)
    Blackburn, Dr John G.Colvin, Michael
    Blaker, Rt Hon Sir PeterConway, Derek
    Bonsor, Sir NicholasCoombs, Anthony (Wyre F'rest)
    Bottomley, PeterCoombs, Simon (Swindon)
    Bottomley, Mrs VirginiaCope, John
    Bowden, A (Brighton K'pto'n)Cormack, Patrick
    Bowden, Gerald (Dulwich)Cran, James
    Bowis, JohnCritchley, Julian
    Boyson, Rt Hon Dr Sir RhodesCurrie, Mrs Edwina
    Braine, Rt Hon Sir BernardDavies, Q. (Stamf'd & Spald'g)
    Brandon-Bravo, MartinDavis, David (Boothferry)
    Brazier, JulianDay, Stephen
    Bright, GrahamDevlin, Tim
    Brittan, Rt Hon LeonDickens, Geoffrey

    Dorrell, StephenJanman, Tim
    Douglas-Hamilton, Lord JamesJessel, Toby
    Dover, DenJohnson Smith, Sir Geoffrey
    Dunn, BobJones, Gwilym (Cardiff N)
    Durant, TonyJones, Robert B (Herts W)
    Eggar, TimJopling, Rt Hon Michael
    Emery, Sir PeterKellett-Bowman, Dame Elaine
    Evans, David (Welwyn Hatf'd)King, Roger (B'ham N'thfield)
    Evennett, DavidKirkhope, Timothy
    Fairbairn, NicholasKnapman, Roger
    Fallon, MichaelKnight, Greg (Derby North)
    Farr, Sir JohnKnight, Dame Jill (Edgbaston)
    Favell, TonyKnowles, Michael
    Fenner, Dame PeggyKnox, David
    Field, Barry (Isle of Wight)Lamont, Rt Hon Norman
    Fookes, Miss JanetLang, Ian
    Forman, NigelLatham, Michael
    Forsyth, Michael (Stirling)Lawrence, Ivan
    Forth, EricLawson, Rt Hon Nigel
    Fowler, Rt Hon NormanLee, John (Pendle)
    Franks, CecilLeigh, Edward (Gainsbor'gh)
    Freeman, RogerLennox-Boyd, Hon Mark
    French, DouglasLester, Jim (Broxtowe)
    Fry, PeterLightbown, David
    Gale, RogerLilley, Peter
    Gardiner, GeorgeLloyd, Sir Ian (Havant)
    Gill, ChristopherLloyd, Peter (Fareham)
    Gilmour, Rt Hon Sir IanLord, Michael
    Glyn, Dr AlanLuce, Rt Hon Richard
    Goodhart, Sir PhilipLyell, Sir Nicholas
    Goodlad, AlastairMcCrindle, Robert
    Goodson-Wickes, Dr CharlesMacfarlane, Sir Neil
    Gorman, Mrs TeresaMacGregor, Rt Hon John
    Gorst, JohnMacKay, Andrew (E Berkshire)
    Gow, IanMaclean, David
    Gower, Sir RaymondMcLoughlin, Patrick
    Grant, Sir Anthony (CambsSW)McNair-Wilson, M. (Newbury)
    Greenway, Harry (Ealing N)McNair-Wilson, P. (New Forest)
    Greenway, John (Ryedale)Madel, David
    Gregory, ConalMajor, Rt Hon John
    Griffiths, Sir Eldon (Bury St E')Malins, Humfrey
    Griffiths, Peter (Portsmouth N)Mans, Keith
    Grist, IanMaples, John
    Ground, PatrickMarland, Paul
    Grylls, MichaelMarshall, John (Hendon S)
    Hamilton, Hon Archie (Epsom)Marshall, Michael (Arundel)
    Hamilton, Neil (Tatton)Martin, David (Portsmouth S)
    Hampson, Dr KeithMates, Michael
    Hanley, JeremyMaude, Hon Francis
    Hannam, JohnMaxwell-Hyslop, Robin
    Hargreaves, A. (B'ham H'll Gr')Mayhew, Rt Hon Sir Patrick
    Hargreaves, Ken (Hyndburn)Mellor, David
    Harris, DavidMeyer, Sir Anthony
    Hawkins, ChristopherMiller, Hal
    Hayes, JerryMills, Iain
    Hayhoe, Rt Hon Sir BarneyMiscampbell, Norman
    Hayward, RobertMitchell, Andrew (Gedling)
    Heath, Rt Hon EdwardMitchell, David (Hants NW)
    Heathcoat-Amory, DavidMoate, Roger
    Heddle, JohnMonro, Sir Hector
    Heseltine, Rt Hon MichaelMontgomery, Sir Fergus
    Hicks, Mrs Maureen (Wolv' NE)Moore, Rt Hon John
    Higgins, Rt Hon Terence L.Morris, M (N'hampton S)
    Hind, KennethMorrison, Hon Sir Charles
    Hogg, Hon Douglas (Gr'th'm)Moss, Malcolm
    Holt, RichardMoynihan, Hon Colin
    Hordern, Sir PeterNeale, Gerrard
    Howard, MichaelNeedham, Richard
    Howarth, Alan (Strat'd-on-A)Nelson, Anthony
    Howarth, G. (Cannock & B'wd)Neubert, Michael
    Howell, Ralph (North Norfolk)Newton, Rt Hon Tony
    Hughes, Robert G. (Harrow W)Nicholson, David (Taunton)
    Hunt, David (Wirral W)Nicholson, Emma (Devon West)
    Hunt, John (Ravensbourne)Onslow, Rt Hon Cranley
    Hunter, AndrewOppenheim, Phillip
    Hurd, Rt Hon DouglasPage, Richard
    Irvine, MichaelPaice, James
    Irving, CharlesParkinson, Rt Hon Cecil
    Jack, MichaelPatnick, Irvine
    Jackson, RobertPatten, John (Oxford W)

    Pattie, Rt Hon Sir GeoffreyStewart, Andy (Sherwood)
    Pawsey, JamesStewart, Ian (Hertfordshire N)
    Peacock, Mrs ElizabethStokes, John
    Porter, Barry (Wirral S)Stradling Thomas, Sir John
    Porter, David (Waveney)Sumberg, David
    Portillo, MichaelTapsell, Sir Peter
    Powell, William (Corby)Taylor, Ian (Esher)
    Price, Sir DavidTaylor, John M (Solihull)
    Raffan, KeithTebbit, Rt Hon Norman
    Raison, Rt Hon TimothyTemple-Morris, Peter
    Rathbone, TimThatcher, Rt Hon Margaret
    Redwood, JohnThompson, D. (Calder Valley)
    Renton, TimThompson, Patrick (Norwich N)
    Rhodes James, RobertThorne, Neil
    Rhys Williams, Sir BrandonThornton, Malcolm
    Riddick, GrahamThurnham, Peter
    Ridley, Rt Hon NicholasTownend, John (Bridlington)
    Ridsdale, Sir JulianTownsend, Cyril D. (B'heath)
    Roberts, Wyn (Conwy)Tracey, Richard
    Roe, Mrs MarionTredinnick, David
    Rossi, Sir HughTrippier, David
    Rost, PeterTrotter, Neville
    Rowe, AndrewTwinn, Dr Ian
    Rumbold, Mrs AngelaVaughan, Sir Gerard
    Ryder, RichardWaddington, Rt Hon David
    Sackville, Hon TomWakeham, Rt Hon John
    Sainsbury, Hon TimWaldegrave, Hon William
    Sayeed, JonathanWalden, George
    Scott, NicholasWalker, Bill (T'side North)
    Shaw, David (Dover)Walker, Rt Hon P. (W'cester)
    Shaw, Sir Giles (Pudsey)Waller, Gary
    Shaw, Sir Michael (Scarb')Walters, Dennis
    Shelton, William (Streatham)Ward, John
    Shephard, Mrs G. (Norfolk SW)Wardle, Charles (Bexhill)
    Shepherd, Colin (Hereford)Warren, Kenneth
    Shepherd, Richard (Aldridge)Watts, John
    Shersby, MichaelWheeler, John
    Sims, RogerWhitney, Ray
    Skeet, Sir TrevorWiddecombe, Ann
    Smith, Tim (Beaconsfield)Wilkinson, John
    Soames, Hon NicholasWilshire, David
    Speed, KeithWolfson, Mark
    Speller, TonyWood, Timothy
    Spicer, Sir Jim (Dorset W)Woodcock, Mike
    Spicer, Michael (S Worcs)Yeo, Tim
    Squire, RobinYoung, Sir George (Acton)
    Stanbrook, Ivor
    Steen, AnthonyTellers for the Ayes:
    Stern, MichaelMr. Robert Boscawen and
    Stevens, LewisMr. Tristan Garel-Jones.
    Stewart, Allan (Eastwood)

    NOES

    Abbott, Ms DianeBruce, Malcolm (Gordon)
    Adams, Allen (Paisley N)Buchan, Norman
    Allen, GrahamCaborn, Richard
    Alton, DavidCallaghan, Jim
    Archer, Rt Hon PeterCampbell, Menzies (Fife NE)
    Armstrong, HilaryCampbell, Ron (Blyth Valley)
    Ashdown, PaddyCampbell-Savours, D. N.
    Ashley, Rt Hon JackCanavan, Dennis
    Ashton, JoeCarlile, Alex (Mont'g)
    Banks, Tony (Newham NW)Cartwright, John
    Barnes, Harry (Derbyshire NE)Clark, Dr David (S Shields)
    Barnes, Mrs Rosie (Greenwich)Clarke, Tom (Monklands W)
    Barron, KevinClay, Bob
    Battle, JohnClelland, David
    Beckett, MargaretClwyd, Mrs Ann
    Beith, A. J.Cohen, Harry
    Bell, StuartColeman, Donald
    Benn, Rt Hon TonyCook, Frank (Stockton N)
    Bennett, A. F. (D'nt'n & R'dish)Cook, Robin (Livingston)
    Bermingham, GeraldCorbyn, Jeremy
    Bidwell, SydneyCousins, Jim
    Blair, TonyCox, Tom
    Boyes, RolandCrowther, Stan
    Bradley, KeithCryer, Bob
    Bray, Dr JeremyCummings, John
    Brown, Gordon (D'mline E)Cunliffe, Lawrence
    Brown, Nicholas (Newcastle E)Cunningham, Dr John

    Dalyell, TamMcAvoy, Thomas
    Darling, AlistairMcCartney, Ian
    Davies, Rt Hon Denzil (Llanelli)Macdonald, Calum A.
    Davies, Ron (Caerphilly)McFall, John
    Davis, Terry (B'ham Hodge H'I)McGrady, Eddie
    Dewar, DonaldMcKay, Allen (Barnsley West)
    Dixon, DonMcKelvey, William
    Dobson, FrankMcLeish, Henry
    Doran, FrankMcNamara, Kevin
    Douglas, DickMcTaggart, Bob
    Duffy, A. E. P.McWilliam, John
    Dunnachie, JimmyMadden, Max
    Dunwoody, Hon Mrs GwynethMahon, Mrs Alice
    Eadie, AlexanderMarek, Dr John
    Eastham, KenMarshall, David (Shettleston)
    Evans, John (St Helens N)Marshall, Jim (Leicester S)
    Ewing, Harry (Falkirk E)Martin, Michael J. (Springburn)
    Ewing, Mrs Margaret (Moray)Maxton, John
    Fatchett, DerekMeacher, Michael
    Faulds, AndrewMichie, Bill (Sheffield Heeley)
    Fearn, RonaldMichie, Mrs Ray (Arg'l & Bute)
    Field, Frank (Birkenhead)Millan, Rt Hon Bruce
    Fields, Terry (L'pool B G'n)Mitchell, Austin (G't Grimsby)
    Fisher, MarkMoonie, Dr Lewis
    Flannery, MartinMorgan, Rhodri
    Flynn, PaulMorris, Rt Hon J. (Aberavon)
    Foot, Rt Hon MichaelMowlam, Marjorie
    Foster, DerekMullin, Chris
    Foulkes, GeorgeMurphy, Paul
    Fraser, JohnNellist, Dave
    Galbraith, SamOakes, Rt Hon Gordon
    Galloway, GeorgeO'Neill, Martin
    Garrett, John (Norwich South)Orme, Rt Hon Stanley
    George, BruceOwen, Rt Hon Dr David
    Gilbert, Rt Hon Dr JohnParry, Robert
    Godman, Dr Norman A.Patchett, Terry
    Golding, Mrs LlinPendry, Tom
    Gordon, MildredPike, Peter L.
    Gould, BryanPrescort, John
    Grant, Bernie (Tottenham)Primarolo, Dawn
    Griffiths, Nigel (Edinburgh S)Quin, Ms Joyce
    Griffiths, Win (Bridgend)Randall, Stuart
    Grocott, BruceRedmond, Martin
    Hattersley, Rt Hon RoyRees, Rt Hon Merlyn
    Healey, Rt Hon DenisReid, Dr John
    Heffer, Eric S.Richardson, Jo
    Henderson, DougRoberts, Allan (Bootle)
    Hinchliffe, DavidRobertson, George
    Hogg, N. (C'nauld & Kilsyth)Robinson, Geoffrey
    Holland, StuartRogers, Allan
    Home Robertson, JohnRooker, Jeff
    Howarth, George (Knowsley N)Ross, Ernie (Dundee W)
    Howell, Rt Hon D. (S'heath)Rowlands, Ted
    Howells, GeraintRuddock, Joan
    Hoyle, DougSedgemore, Brian
    Hughes, John (Coventry NE)Sheerman, Barry
    Hughes, Robert (Aberdeen N)Sheldon, Rt Hon Robert
    Hughes, Roy (Newport E)Shore, Rt Hon Peter
    Hughes, Sean (Knowsley S)Short, Clare
    Hughes, Simon (Southwark)Skinner, Dennis
    Hume, JohnSmith, Andrew (Oxford E)
    Illsley, EricSmith, C. (Isl'ton & F'bury)
    Ingram, AdamSmith, Cyril (Rochdale)
    Janner, GrevilleSmith, Rt Hon J. (Monk'ds E)
    John, BrynmorSnape, Peter
    Jones, Barry (Alyn & Deeside)Soley, Clive
    Jones, Ieuan (Ynys Môn)Steel, Rt Hon David
    Kaufman, Rt Hon GeraldStott, Roger
    Kennedy, CharlesStrang, Gavin
    Kinnock, Rt Hon NeilStraw, Jack
    Kirkwood, ArchyTaylor, Mrs Ann (Dewsbury)
    Leadbitter, TedTaylor, Matthew (Truro)
    Leighton, RonThomas, Dr Dafydd Elis
    Lestor, Joan (Eccles)Turner, Dennis
    Lewis, TerryVaz, Keith
    Livingstone, KenWall, Pat
    Livsey, RichardWalley, Joan
    Lloyd, Tony (Stretford)Wardell, Gareth (Gower)
    Lofthouse, GeoffreyWareing, Robert N.
    McAllion, JohnWelsh, Andrew (Angus E)

    Welsh, Michael (Doncaster N)Worthington, Tony
    Wigley, DafyddYoung, David (Bolton SE)
    Williams, Rt Hon Alan
    Williams, Alan W. (Carm'then)Tellers for the Noes:
    Wilson, BrianMr. Ray Powell and
    Winnick, DavidMr. Frank Haynes.
    Wise, Mrs Audrey

    Question accordingly agreed to.