Payments into the Consolidated Fund or the National Loans Fund

36.16Taxes are payable into the Consolidated Fund under statute. The payment into the Consolidated Fund of receipts from a statutory source other than taxation is also normally authorised by a Ways and Means resolution; for example, fees charged for certificates of approval under the Disability Discrimination Bill 1994–95,1 or payments in respect of licences to supply electricity or gas.2 Payments into the National Loans Fund must be authorised in the same way; for example, sums received by way of repayment of debt or advances.3 Authorisation is not required where payments into the Consolidated Fund result from a bill but have been authorised by a previous resolution.4

When such receipts are minor matters incidental to the exercise of functions which involve expenditure and there is no other provision in the bill necessitating a Ways and Means resolution, authority for the payment of the receipts into the Consolidated Fund or the National Loans Fund usually, for the sake of convenience, forms part of the Money resolution (the ‘paying-in limb’).5

Footnotes

  1. 1. CJ (1994–95) 531.
  2. 2. Electricity Bill, CJ (1988–89) 49; Gas Bill, ibid (1994–95) 218.
  3. 3. For example, Post Office Bill, CJ (1968–69) 20; Local Government etc (Scotland) Bill, ibid (1993–94) 114; Banking Bill, ibid (2007–08) 612.
  4. 4. Industrial Development (Financial Assistance) Bill, CJ (2002–03) 194.
  5. 5. For example, Statistics and Registration Service Bill, CJ (2006–07) 87; UK Borders Bill, ibid (2006–07) 147; Serious Crime Bill, ibid (2006–07) 398; Criminal Justice and Immigration Bill, ibid (2006–07) 552–53. A ‘paying-in limb’ has also authorised the payment into the relevant fund of any increase attributable to the Act in the sums payable under any other Act, Pensions Bill, ibid (2006–07) 106.