In order to raise income, the government needs to obtain approval from Parliament for its taxation plans. The Budget is the means by which the House of Commons considers the government’s plans to impose 'charges on the people' and its assessment of the wider state of the economy.
The Budget is usually held on a Wednesday after Prime Minister’s Questions and is usually followed by four days of debate in the House of Commons. The Budget process has four key parliamentary stages: the financial statement; the Budget debate; the Budget resolutions and the Finance Bill.
The Financial Statement is usually followed by four days of debate on the Budget. The debate enables MPs to consider the government’s proposals for charges, the role that these charges play in the context of the tax system as a whole, and whether the revenue raised is sufficient given the government’s expenditure plans.
MPs agree a Provisional Collection of Taxes motion which provides provisional authority for changes in taxes and duties that the government proposes should take effect on Budget day or soon after. Dozens of Ways and Means resolutions are also required to provide parliamentary authority for individual tax measures.
MPs can propose amendments only to the first Budget motion. Any of the other Budget motions can be voted upon but they cannot be amended. Under Standing Order No. 51(3) where there is a series of motions the second and subsequent motions have to be put ‘forthwith’ – that is, without amendment or debate.
The government’s taxation plans, as set out in the Budget, require statutory (that is, legislative) authority. The Finance Bill provides this. Once the Budget resolutions have been agreed by the House of Commons at the end of the Budget debate, these ‘charging’ or ‘founding’ resolutions form the basis of the Finance Bill.
Parliament’s scrutiny and authorisation of the government’s taxation plans is fundamental to the political system. As the public’s representative body, it is Parliament’s responsibility to hold government to account – between elections – for the money it raises and spends.
8:15pm, 11 March 2023
Hansard Society (2022), How does Parliament authorise the Government's taxation plans? A procedural guide to the Budget process, (Hansard Society: London)
In our latest ‘Whipping Yarn’, we talk with Simon Hart, former Conservative Chief Whip during Rishi Sunak’s Premiership. Hart opens up about his time in one of Westminster’s most demanding and discreet roles, chronicled in his new book, ‘Ungovernable: The Political Diaries of a Chief Whip’.
If a crisis or major national event occurs during a period when Parliament is adjourned, there are often demands from MPs, the media and the public for Parliament to be ‘recalled’. But the House of Commons Standing Orders stipulate that only Government Ministers - in reality, the Prime Minister - can ask the Speaker to recall the House. In recent years the House of Lords has generally been recalled at the same time as the House of Commons.
In response to the Modernisation Committee's call for views on 17 October 2024, we submitted evidence outlining key areas we believe the Committee should prioritise. Our submission recommended a focus on: strengthening legislative scrutiny, with particular emphasis on reforming the delegated legislation system; enhancing financial scrutiny, especially in relation to the Budget and the Estimates; addressing strategic gaps in parliamentary scrutiny; making more effective use of parliamentary time; and reviewing the Standing Orders, language and rituals of the House of Commons.
This briefing explains what to watch for during the Second Reading debate of the Terminally Ill Adults (End of Life) Bill on 29 November. It outlines the procedural and legislative issues that will come into play: the role of the Chair in managing the debate and how procedures such as the 'closure' and 'reasoned amendments' work. It looks ahead to the Committee and Report stage procedures that will apply if the Bill progresses beyond Second Reading. It also examines the government's responsibilities, such as providing a money resolution for the Bill and preparing an Impact Assessment, while addressing broader concerns about the adequacy of Private Members’ Bill procedures for scrutinising controversial issues.
In this ninth instalment of our special mini-podcast series, we continue to explore the latest developments in the progress of the Terminally Ill Adults (End of Life) Bill, often referred to as the assisted dying bill. We are joined by Dr Marie Tidball MP to discuss the amendments she has secured for a Disability Advisory Board and an independent advocate for people with learning disabilities.
