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Scrutiny of Taxation (Cross-border Trade) Bill

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The Lords committee responsible for monitoring parliamentary scrutiny of legislation has called for more rigorous examination of regulation-making powers and the use of public notices in the Taxation (Cross-border Trade) Bill.

In its ‘11th Report of Session 2017–19’, the Lords delegated powers and regulatory reform committee describes the Bill as involving ‘a massive transfer of power from the House of Commons to Ministers of the Crown’, giving ministers over 150 separate powers to make tax law for individuals and businesses.

The report recommends that statutory instruments for a group of provisions should be subject to the more rigorous affirmative procedure, requiring a debate in Parliament.

The report also notes that the Bill relies heavily on the concept of making law by ‘public notice’, defined as something published by the secretary of state or HMRC in such manner as the person issuing it ‘considers appropriate’. The committee believes that ministers and others making law by public notice ‘should attract strict surveillance by Parliament’.

The Bill is currently categorised in parliamentary terms as a supply bill, which the House of Lords does not usually amend, and may in due course be certified as a money bill. Money bills cannot be amended by the Lords.

See http://bit.ly/2rwexKV.

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