Plain meaning
A parliamentary step used to propose taxation measures before related tax legislation is introduced or advanced.
Also called
notice of ways and means motion
NWMM
Key points
- A ways and means motion is commonly used for tax measures because the House of Commons controls taxation and public finance measures.
- A notice of ways and means motion can signal the detailed text of proposed tax amendments before a bill is introduced.
- A motion is not the same thing as enacted law; the related bill must still pass the legislative process and receive Royal Assent.
- Effective dates in tax proposals may be earlier than Royal Assent, depending on the measure and legislative practice.
- For readers, the motion helps identify what the government is actually proposing, beyond a news release or budget summary.
Why it comes up
Ways and means motions are important because tax changes often move from budget announcement to motion to bill before becoming law.