Repeal or reduction of alleviations of taxation

36.9A Ways and Means resolution is required to authorise any withdrawal or restriction of a relief from, or remission of, taxation, for example: the withdrawal of zero-rating from a particular service or commodity for the purposes of value added tax;1 the restriction of repayments or drawbacks in respect of excise duties on goods;2 the removal of a class of property from those previously defined as qualifying for stock relief in respect of income and corporation taxes;3 or depriving a person of a right transferred from another person to a repayment of tax.4


  1. 1. For example, Restriction of zero-rating (food), CJ (1983–84) 434; Value added tax (fuel and power), ibid (1992–93) 510; Value added tax (preparations etc of meat, yeast or egg), ibid (1998–99) 417.
  2. 2. For example, Excise duties (repayments, allowances and drawbacks), CJ (1995–96) 44.
  3. 3. Stock relief, CJ (1979–80) 499.
  4. 4. Effects of transfer of rights to payment, etc, CJ (2007–08) 497.