Taxation (Cross-border Trade) Act 2018

Key Points

• Creates a framework for cross-border taxation, covering tariffs, VAT and other border charges.
• Allows ministers to use secondary legislation to implement cross-border trade rules.
• Links border taxation rules with immigration and border controls.
• Passed all parliamentary stages and became law on 13 September 2018.
• During passage, several amendments were debated; votes showed mixed party positions but the bill ultimately secured passage.

Progress

The bill has completed passage through Parliament and received Royal Assent (13 September 2018), becoming law.

Voting

In the Commons, the Third Reading vote was 318 Aye to 285 No. Across Report Stage, amendments were debated with mixed support and most were defeated, but the bill ultimately passed with cross-party backing.