Resolutions and sessional requirements

33.16It was formerly a requirement under the House's financial procedure and, in the case of taxation, under legislation, that resolutions which served as founding resolutions had to be given full statutory effect in the same session as that in which they were passed.1 Following the move to spring-to-spring sessions from 2012, this rule has been modified in several respects. First, in relation to Supply, resolutions relating to Votes on Account passed in one session (usually in March) have full effect even if not appropriated in the same session, and the same applies to votes setting maximum numbers for defence services.2 It remains the case that amounts authorised by Supply resolutions relating to Estimates, Supplementary Estimates and Excess Votes must be appropriated in the same session as that in which they are passed. Second, in relation to Ways and Means resolutions having provisional statutory effect by virtue of the Provisional Collection of Taxes Act 1968, the former requirement for the legislation giving permanent authority to be enacted in the same session of Parliament has been removed where the bill is the subject of a carry-over order.3 Third, all founding resolutions for a bill brought in upon Ways and Means resolutions have effect in the ensuing session to that in which they were agreed to in any case where the bill arising from those resolutions is subject to a carry-over order.4


  1. 1. Erskine May (23rd edn, 2004), pp 878–79.
  2. 2. CJ (2010–12) 1040; HC Deb (14 December 2011) 537, cc 811–34.
  3. 3. Provisional Collection of Taxes Act 1968, s 1(5A)–(5D) (as amended by the Finance Act 2011, s 88). The removal does not apply in the case of a dissolution.
  4. 4. SO No 80B(6); and see para 30.32.