Additional area for certification in respect of Finance Bills and financial instruments

27.26The provisions of the standing orders described in this chapter are adapted in their application to Finance Bills and to statutory instruments made or proposed to be made under a Finance Act that fall to be debated.1 The most important adaptation in respect of such bills and instruments is that it is possible for a provision of a Finance Bill, or a financial instrument as a whole, to be certified if it relates exclusively to England, Wales and Northern Ireland and is within the devolved legislative competence of the Scottish Parliament to make any corresponding provision for Scotland in an Act of that Parliament.2 Additionally, a provision of the Finance Bill can be certified if it relates exclusively to England, Wales and Northern Ireland and does nothing other than set one or more of the main rates of income tax for a tax year.3 These additional provisions reflect the specific tax-raising powers of the Scottish Parliament, including, from 6 April 2017, the power to set its own rates and thresholds of income tax.4

Footnotes

  1. The adaptations apply not only to Finance Bills, but also to a bill which, before second reading, only contained provision which would be within the ordinary scope of a Finance Bill (or would be if the provision were to take effect in the current financial year). For the meaning of the term ‘ordinary scope of a Finance Bill’, see para 36.39. Any such bill would necessarily have to be concerned with the raising of taxes equivalent to those within devolved legislative competence to be certified. This wider application also applies to the motions for founding resolutions to such a bill.
  2. SO No 83S(3).
  3. SO No 83S(3), as amended on 7 March 2017: see HC Deb (7 March 2017) 622, cc 762–76.
  4. See, for example, certificate for the Finance (No 2) Bill (2016–17) for certification of provisions on main rates of income tax and provision on landfill tax (Votes and Proceedings, 24 March 2017), and Finance (No 2) Bill (2017–19), for certification of provisions on main rates of income tax and on stamp duty land tax (Votes and Proceedings, 6 December 2017).