Private Members' Bills and charges

28.15A private Member may not bring in (or seek leave to bring in under the ‘ten-minute rule’ procedure) a bill of which the main object is to create a charge by way of taxation or expenditure.1 This rule is discussed more fully at para 35.25 (in relation to expenditure) and para 36.29 (in relation to taxation).

A private Member has nonetheless been permitted to bring in a bill to provide for the equal treatment of certain military pensions, some of which would as a result be paid at a higher rate.2 A private Member may bring in a bill to provide relief from taxation, and such a bill does not require to be founded on resolutions.3


  1. 1. See eg HC Deb (1928–29) 226, cc 216–19. Even the use of the word ‘Finance’ in the short title has been refused: Speaker's private rulings, 1985.
  2. 2. Forces Widows' Pensions (Equality of Treatment) Bill, CJ (2007–08) 68.
  3. 3. For example, Stamp Duty (Lower Rate for Energy Efficiency Measures) Bill, CJ (2004–05) 80; Income Tax (Earnings Exemption for Persons Living in Poverty) Bill, CJ (2005–06) 72; Value Added Tax Bill (2017–19), Votes and Proceedings, 5 September 2017.