Amendment of the Law Motions for Finance Bills

That this House regrets that the use of an Amendment of the Law Motion has not been included in Budget Resolutions since 2017; notes that this represents a departure from established parliamentary practice; further notes that this has constrained the House’s ability to determine, through amendment, the full scope of changes to taxation law; also notes that, in the absence of such a motion, Members are in practice limited in their ability to table substantive amendments across most areas of taxation beyond those relating to income tax, thereby constraining parliamentary scrutiny of the wider tax system; notes that this risks increasing the Government's effective control over the form and content of Finance Bills, limiting opportunities for detailed challenge and revision; recognises that Finance Bills are among the most complex and far-reaching pieces of legislation considered by this House, with significant implications for taxpayers, businesses and the wider economy; believes that the absence of fuller procedural flexibility increases the risk that complex or technical provisions are insufficiently tested through parliamentary scrutiny; affirms that robust scrutiny of taxation measures is a core constitutional function of the House; and therefore calls on the Government to reinstate the inclusion of an Amendment of the Law Motion at the next Budget in order to restore fuller parliamentary oversight and support high legislative standards.