To ask the Chancellor of the Exchequer which Bills introduced by his Department in the last five years contained sunset clauses; and what plans he has for the future use of such clauses. (151845)

No Acts that received Royal Assent during this period contain sunset provisions, although by their nature the annual Appropriation and Consolidated Fund Acts, and many of the provisions of the Finance Acts and other tax legislation, are time limited or temporary in effect.

The appropriateness of a sunset clause for the whole or part of any proposed legislation is considered on a case-by-case basis. It is also addressed when a regulatory impact assessment relating to legislation is being prepared.