If so, you can submit your views in writing to the House of Commons Public Bill Committee which is going to consider this Bill.
Corporation Tax (Northern Ireland) Bill 2014-15
Aims of the Corporation Tax (Northern Ireland) Bill
The Bill would give the Northern Ireland Assembly the power to set the main rate of corporation tax in respect of certain trading profits. The rate would apply to all of the trading profits of a company if that company was a micro, small or medium-sized enterprise, and the company’s employee time and costs fell largely in Northern Ireland.
The rate would also apply to the profits of large companies attributable to a Northern Ireland trading presence. Certain trades and activities would be excluded from the scope of the rate – such as lending and investing activities. Control over the corporation tax base, including reliefs and allowances, would remain with the UK Parliament.
Follow the progress of the Infrastructure Bill
The Bill was presented to the House on 8 January. On Tuesday 27 January, the Bill received its Second Reading in the House of Commons where MPs debated the main principles of the Bill.
The Bill has now been sent to the Public Bill Committee where detailed examination of the Bill will take place.
Guidance on submitting written evidence
Deadline for written evidence submissions
The Public Bill Committee is now able to receive written evidence. The sooner you send in your submission, the more time the Committee will have to take it into consideration. The Committee is expected to meet for the first time on Tuesday 3 February; it will stop receiving written evidence at the end of the Committee stage on Thursday 12 February.
Please note: When the Public Bill Committee reports, it is no longer able to receive written evidence and it could report earlier than Thursday 12 February 2015.
What should written evidence cover?
Your submission should address matters contained within the Bill and concentrate on issues where you have a special interest or expertise, and factual information of which you would like the Committee to be aware.
It is helpful if the submission includes a brief introduction about you or your organisation. The submission should not have been previously published or circulated elsewhere.
If you have any concerns about your submission, please contact the Scrutiny Unit (details below).
How should written evidence be submitted?
Your submission should be emailed to firstname.lastname@example.org. Please note that submissions sent to the Government department in charge of the Bill will not be treated as evidence to the Public Bill Committee.
Submissions should be in the form of a Word document. A summary should be provided. Paragraphs should be numbered, but there should be no page numbering.
Essential statistics or further details can be added as annexes, which should also be numbered. To make publication easier, please avoid the use of coloured graphs, complex diagrams or pictures.
As a guideline, submissions should not exceed 3,000 words.
Please include in the covering email the name, address, telephone number and email address of the person responsible for the submission. The submission should be dated.
What will happen to my evidence?
The written evidence will be circulated to all Committee Members to inform their consideration of the Bill.
Most submissions will also be published on the internet as soon as possible after the Committee has started sitting.
The Scrutiny Unit can help with any queries about written evidence.
Scrutiny Unit contact details
Telephone: 020 7219 8387
Fax: 020 7219 8381
Address: Ian Hook
Senior Executive Officer
Scrutiny Unit, 7 Millbank
London SW1P 3JA
This article was produced by the Commons Digital Outreach Team. Follow the @HouseofCommons on Twitter for updates on the UK House of Commons Chamber.