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Finance Bill 2018 report stage

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The remaining House of Commons stages of the Finance Bill (report and third reading) are scheduled for Wednesday 21 February.

The government has tabled amendments to three clauses:

  • Clause 9 (Benefits in kind: diesel cars), amendments ensuring that diesel cars that meet the 'Euro 6d' emissions (relating to nitrogen oxide emissions) will be exempt from the diesel supplement and creating a definition for a diesel car which meets that standard;
  • Clause 44 (Vehicle excise duty: rates), amendment ensuring that the definition of a higher rate diesel vehicle includes those that do not meet the ‘Euro 6d’ emissions standard; and
  • Schedule 3 (Pensions schemes), amendment ensuring that HMRC’s new powers to refuse to register and to de-register schemes involving master trusts work as intended.