UPDATE : the SECOND READING commences Monday 8th January 2018 (next Monday).
A Bill to impose and regulate a duty of customs by reference to the importation of goods into the United Kingdom; to confer a power to impose and regulate a duty of customs by reference to the export of goods from the United Kingdom; to make other provision in relation to any duty of customs in connection with the withdrawal of the United Kingdom from the EU; to amend the law relating to value added tax, and the law relating to any excise duty on goods, in connection with that withdrawal; and for connected purposes.
This Bill is the Brexit Customs Bill. It will be given its First Reading ONLY following debate and approval of the relevant Ways and Means Resolutions on Monday (20th November).
Ways and Means Resolutions are used to approve parts of a Bill that will involve taxes and charges being made on the public.
In this case, there are two Ways and Means Resolutions :
(1) to provide for the charging of import and export duties, the administration and enforcement of these duties, and customs duties in connection with the UK’s withdrawal from the EU,
(2) to authorise the Bill to amend the law relating to VAT and excise duty on goods in connection with the Withdrawal of the UK from the EU. This resolution prevents certain provision being made in relation to zero-rates or reduced rates of VAT, or exemptions, refunds or new reliefs from VAT.
Both (1) and (2), if enacted, will authorise the making of statutory instruments and other provisions.
There is also a Money Resolution to authorise expenses which might be incurred by public bodies as a result of provision made by or under this Bill to be paid by Parliament, and deal with the destination of money received by public bodies (e.g. Licence fees).
In the view of HM Government, each of the Resolutions for this Bill (if passed) would authorise provision that extends and applies to the whole of the UK.
This post will be UPDATED with the Bill itself if the Resolutions are agreed. NB : updates on the post will NOT result in a new notification, so please go onto the Blog itself to check.