Finance Bill Committee: Clause 47 stand part
338
Ayes
—
170
Noes
Passed · Government won
142 did not vote
Analysis
Commons
Commons
**What happened:** On 11 December 2024, MPs voted on whether Clause 47 of the Finance Bill should remain part of the legislation during its Committee stage. The clause passed by 338 votes to 170, a government victory. The Finance Bill is the primary piece of legislation implementing the tax and spending measures announced in the October 2024 Budget, and a Committee stage vote on a clause "standing part" is a procedural test of whether that specific provision should continue through the bill rather than be removed. **Why it matters:** Clause 47 is a revenue-raising tax provision within the government's Budget legislation. By surviving this vote, it moves closer to becoming law. The division tags indicate this clause was contested on grounds of its impact on businesses, with opponents arguing it represents an unwelcome tax increase and supporters arguing it is necessary for the government's broader fiscal plans. The practical effect is that the government retains the ability to implement this specific tax measure as part of the wider package of changes introduced at the Autumn Budget. **The politics:** The division followed strict party lines. All 318 Labour and Labour and Co-operative MPs present voted in favour, joined by SNP, Plaid Cymru, and Green MPs, as well as four independents. The 170 Noes came from Conservatives, Liberal Democrats, Reform UK, and the Democratic Unionist Party, with five independents also voting against. There were no notable rebels on either side. This vote sits within a broader legislative journey for the Finance Bill, which subsequently passed its Third Reading in March 2025 by 339 votes to 172, suggesting the government held its majority consistently throughout the bill's passage.
Voting Aye meant
Support removing VAT exemption for private schools, raising revenue from independent education to fund state schools
Voting No meant
Oppose removing VAT exemption for private schools, arguing it will harm smaller independent schools, push pupils into the state sector, and damage educational choice
508 voting MPs. Each dot is one vote; left-to-right by party. Grey dots in the centre are the 142 who did not vote.
Aye
No
Absent
Labour PartyWhipped Aye
287
0
75
Conservative and Unionist PartyWhipped No
0
96
20
Liberal DemocratsWhipped No
0
60
12
Labour and Co-operative PartyWhipped Aye
31
0
11
Independent
4
5
5
Scottish National PartyWhipped Aye
7
0
2
Reform UKWhipped No
0
4
3
Sinn Féin
0
0
7
Democratic Unionist Party
0
2
3
Green Party of England and WalesWhipped Aye
4
0
—
Plaid CymruWhipped Aye
4
0
—
Social Democratic and Labour Party
1
0
1
Alliance Party of Northern Ireland
0
0
1
Speaker
0
0
1
Traditional Unionist Voice
0
1
—
Ulster Unionist Party
0
1
—
Your Party
0
0
1
Defends VAT removal as necessary to raise £1.5bn for state education investment; argues schools can minimise fee increases and that government has compensated SEND pupils with EHCPs and military families via continuity of education allowance.Labour · Voted aye · Read full speech (4,534 words) →
Opposes VAT on private school fees as a cruel, ideological tax imposed mid-year that will damage education of 37,000 pupils and particularly harm SEND pupils without EHCPs, small rural schools, and faith schools; calls for new clause 8 to review impact.Conservative · Voted no · Read full speech (4,696 words) →
Opposes the tax on principle; supports new clause 9 requiring impact assessment on SEND pupils without EHCPs, warning 100,000 such pupils will face fee rises and families may seek EHCPs to avoid VAT, straining the already-failed SEND system.Liberal Democrat · Voted no · Read full speech (2,053 words) →
Supports removal of VAT exemption as fair redistribution from wealthiest to fund state education crisis; notes private school spending per pupil is 90% higher than state sector and fees have risen 55% since 2003.Labour · Voted aye · Read full speech (905 words) →
Opposes as bad policy that taxes education contrary to global norm; argues Government's 37,000 pupil displacement estimate is mathematically flawed, ignores capital costs, and will disproportionately displace SEND and faith school pupils.Conservative · Voted no · Read full speech (2,799 words) →
Supports as part of philosophy that those with broadest shoulders carry heaviest load; argues 6% at private schools vs 50% using state education justifies the measure to fund prosperity for all.Labour · Voted aye · Read full speech (1,027 words) →
Opposes as tax on aspiration that harms ordinary working families (nurses, tradespeople, small business owners) who sacrificed to afford independent schools; criticises lack of proper impact assessment and mid-year implementation.Conservative · Voted no · Read full speech (674 words) →
Opposes as divisive framing that pits schoolchild against schoolchild; argues Government wrongly suggests not taxing private fees takes money from state schools, when UK spends £1trn+ annually and can choose priorities.Conservative · Voted no · Read full speech (750 words) →
Sources
Division dataUK Parliament Votes API
DebateHansard · Commons
Stance analysisAI analysis · Claude 4.x
LicenceOpen Parliament Licence v3.0