Provisions reducing existing charges

36.48The rule that the repeal or reduction of an existing tax, though it may be embodied in a Ways and Means resolution, is not subject to the rules of financial procedure, applies to the committee and also to the report stages of bills. Hence, at these stages amendments are in order to reduce or omit reliefs or other alleviations of existing taxes proposed by the bill.1 Cases of unalloyed reduction of existing taxes should, however, be distinguished from cases where, in a Ways and Means resolution, an existing tax is increased in conjunction with the increase of an existing, or creation of a new, alleviation such as a relief. In such a case, the new or increased alleviation could not be reduced or omitted without an increase of the whole charge, of which it is regarded as forming a limiting condition.


  1. 1. HC Deb (1914–16) 76, c 1074; ibid (1917–18) 95, c 829.