Economic Affairs Finance Bill Sub-Committee - role

The House of Lords Economic Affairs Committee appoints a Finance Bill Sub-Committee (the FBSC) each year to inquire into the draft Finance Bill. The FBSC's inquiries focus on technical issues of tax administration, clarification and simplification rather than on rates or incidence of tax.

This year the FBSC will concentrate its inquiry on the clauses which bring into effect ‘making tax digital’ for small businesses and landlords.