Relationship between resolutions and bills

36.30The resolutions on which a bill is founded may be passed on different days. In such a case the usual practice is for the bill to be ordered when the last resolution is passed, with an entry in the Journal recording that it is based as well on earlier resolutions indicated by the days on which they were agreed by the House.1 The Members appointed to bring in the bill are then named and the bill is formally presented.

Two bills have been founded upon the same series of resolutions. In certain of these cases there was a resolution common to both bills.2 In other cases, however, there has been no common resolution, and each bill has been founded on separate resolutions in the series.3 In 2005, shortly before a dissolution, the Finance Bill having been withdrawn, certain of the founding resolutions for that Bill were ordered to be read, whereupon a Finance (No 2) Bill was presented upon those resolutions and was immediately proceeded with.4

When a bill is based on Ways and Means resolutions, all its substantive provisions, and not only those which impose taxation, must be covered by the resolutions on which it is brought in.5 A Money resolution required to authorise subsidiary expenditure provisions in such a bill may be among the resolutions on which the bill is founded,6 or may be taken after the second reading of the bill in the normal way.7 If any provisions of a bill are found to go beyond the resolutions on which the bill is founded, further resolutions must be passed before those provisions are considered in committee on the bill (see paras 36.4436.46 ), or the bill must be amended so as to conform to the resolutions to which the House has agreed.8


  1. 1. CJ (1924) 182.
  2. 2. For example, in 1916 the Finance Bill and the Revenue (New Duties) Bill (CJ (1916) 48, 65), and in 1968 the Revenue Bill and the Revenue (No 2) Bill (ibid (1967–68) 65, 93).
  3. 3. For example, in 1924 the British Sugar Subsidy Bill and the War Charges (Validity) Bill (CJ (1924–25) 45), and in 1974 the Finance Bill and the Oil Taxation Bill (ibid (1974–75) 68–69).
  4. 4. CJ (2004–05) 314; HC Deb (2004–05) 432, c 1431.
  5. 5. For example, Erskine Bridge Tolls Bill, CJ (1967–68) 14.
  6. 6. Gas Levy Bill, CJ (1980–81) 118; Taxation (Cross-border Trade) Bill, Votes and Proceedings, 20 November 2017.
  7. 7. CJ (1967–68) 37.
  8. 8. CJ (1894) 204; Parl Deb (1894) 25, c 982; CJ (1914) 352; HC Deb (1914) 64, c 1973.