The rule, therefore, assumes that the creation of a new tax is a significant provision that should always in itself cause a Bill to require a resolution.
2.58 A resolution is also required where a Bill includes provision to increase, or confer power to increase, an existing tax (Rule 9.12.3B(b)); for example, by increasing the rate of tax, expanding the range of activities that are taxable or the persons who are subject to the tax.