Essay

Comment

Royalty

5 May 2023

5 min read

Coronation vows and the relationships they make

The coronation contains significant words that are cornerstones for the state and much more. M. Ciftci explores their implications.

M. Ciftci

Mehmet Ciftci has a PhD in political theology from the University of Oxford. His research focuses on bioethics, faith and politics.

A painting shows a young Queen Victoria, in her coronation dress, resting one hand on the bible, taking her oaths

Queen Victoria taking the coronation oath, by George Hayter..

George Hayter, Public domain, via Wikimedia Commons

What is the point of the coronation ceremony? Many, such as Orwell, have praised the monarchy for absorbing our desire to exult those who rule us, so that we do not fawn over the politicians who hold real power, as they do in some presidential regimes. Instead, we treat politicians with no fanfare, but as mere ministers of the Crown, and hence as ministers of the good of the entire country. But why do we need an explicitly Christian coronation ceremony, taking place in the middle of an Anglican service of Holy Communion?

We can find an answer in The Meaning of the Coronation, an appreciative essay written after the last coronation by two left-leaning sociologists, Edmund Shils and Michael Young. Every society, they claim, relies on an implicit consensus around certain moral values. “What are these moral values which restrain men’s egotism and which enables society to hold itself together? A few can be listed illustratively: generosity, charity, loyalty, justice in the distribution of opportunities and rewards, reasonable respect for authority, the dignity of the individual and his right to freedom.”

The apparently ordinary nature of these values should not deceive us.

“The sacredness of society is at bottom the sacredness of its moral rules, which itself derives from the presumed relationship between these rules in their deepest significance and the forces and agents which men regard as having the power to influence their destiny for better or for worse.”

Our sense that moral rules and values ought to be respected calls us to use all the power of rite and ritual to invest them with the authority of the sacred. The monarchy is eminently suited to serve this purpose, since “the monarchy has its roots in man's beliefs and sentiments about what he regards as sacred,” albeit in a vague, and hence more inclusive, way that can be appreciated without membership of the Church of England (to which I do not belong either), or Christian belief of any defined sort. Therefore, Shils and Young argue, the

“Coronation is exactly this kind of ceremonial in which the society reaffirms the moral values which constitute it as a society and renews its devotion to those values by an act of communion.”

We can better appreciate how the Coronation reaffirms various political and moral principles by considering some key parts of the ceremony. One of them is the taking of the Oath to “solemnly promise and swear to govern … according to their respective laws and customs” the UK and Commonwealth Realms. These words are the cornerstone of our tradition of common-law constitutionalism. As the Queen takes the Oath, according to Shils and Young, she “acknowledges that the moral standards embodied in the laws and customs are superior to her own personal will.” Historically, as H.L. Morton wrote,

“The king’s task was to uphold the law, not to make law, still less to govern by personal will as an autocrat.”

The Oath, then, stands in judgement over the ministers of the Crown: have they acted in accordance with existing laws, or did ministers rule by personal decree? A question always worth asking, as Lord Sumption reminded us during the pandemic.

Another key moment is the presentation of the regalia, the symbols of how the monarch should reign. The most important regalia to be handed to the King by the Archbishop are the Sceptre with Cross and the Sceptre with Dove. The Archbishop will then say a new and somewhat clumsy prayer to ask:

“that you might exercise authority with wisdom, and direct your counsels with grace; that by your service and ministry to all your people, justice and mercy may be seen in all the earth.”

By contrast, in 1953, the Archbishop said:

“Receive the Rod of equity and mercy. Be so merciful that you be not too remiss; so execute justice that you forget not mercy. Punish the wicked, protect and cherish the just, and lead your people in the way wherein they should go.”

This conveys more clearly and artfully the significance of the Sceptre and Rod, which is to circumscribe the purpose of the state, defined simply as that of upholding justice and public order. All those who act in the King’s name, such as parliamentarians, judges, magistrates, and members of the armed forces or police, are thus entrusted with authority to carry out the King’s Oath to “cause Law and Justice, in Mercy, to be executed”. By implication, if they do or desire anything that does not strictly serve this purpose, such as gaining power and influence for its own sake, or interfering with society arbitrarily, then they go beyond their commission.

But law is also meant to be tempered with mercy. Hence one of the ceremonial swords, the curtana, carried into the Abbey at the beginning of the ceremony has a blunt tip. The ceremony is embedded with the Christian belief that we must be humbled by knowing we are sinners presuming to judge others. Our sense of justice is imperfect. What fallible judgements we mete out to others should, where possible, be open to reintegrating the wrongdoer back into society.

Finally, there is the anointing itself, the central act following the taking of the Oath and before the presentation of the regalia. This is the most archaic part of the rite, hearkening back to prophets, priests, and kings of Israel who, according to scripture, were anointed with oil to signify that God had dedicated them to perform a role for the good of the whole people.

The anointing was one of two moments in the ceremony that were not televised in 1953, a precedent that will be followed again this year. For the anointing is an act that is really a prayer – and who likes to have people gawping at them when praying? The King removes his Robes of State before the anointing because this is the moment when he asks humbly to be given divine aid to dedicate himself to the service of his people.

There are too many examples of failed and collapsed states to make us doubt that the continued existence of any state is not something we can guarantee by our ingenuity.

The Sovereign’s dedication to public service is one side to the covenant that binds the country together. Rather than a social contract between individuals to protect their self-interest, in our Constitution there is an exchange of vows, binding one to another with rights and obligations. The monarch and those acting on his behalf swear to serve us (and condemn themselves when they fail to do so), and we swear to bear true allegiance in return.

Whether those promises will be kept is not a matter of effort and skill alone. Just as in a marriage, the weightiness of the promises makes us naturally feel unequal to the task and in need of strength greater than we can muster. There are too many examples of failed and collapsed states to make us doubt that the continued existence of any state is not something we can guarantee by our ingenuity. Hence, at the heart of the Coronation is the unfashionable but humbling idea that to remain faithful to the vows pledged, and for there still to be a United Kingdom in future generations, are gifts given by something above us and beyond our ability to control.

Explainer

Comment

Economics

29 October 2024

6 min read

How to tax ethically to avoid a two-tier society

From income tax to property and inheritance taxes, which is fairer?

Laurence Fletcher

Laurence Fletcher is a journalist at the Financial Times.

Sarah Agnew on Unsplash.

Few doubt that Chancellor Rachel Reeves will be putting up taxes when she presents her first Budget on October 30th.

The political narrative of recent months has very much been of an alleged fiscal “black hole” of £22bn - or is it £40bn? - that somehow needs to be filled.

While the size of the shortfall and the identity of those responsible are both hotly disputed, and despite a lack of detail from the Treasury about what it actually consists of, the questions now being asked are not whether taxes will rise but which ones and by how much.

Months of speculation have focused on employer National Insurance, capital gains tax and freezing income tax thresholds as areas that Reeves could look to for the additional revenue.

But beyond the immediate issue of raising enough revenue to make good any shortfall, lies a deeper, trickier question about the way in which taxes should be levied for the good of society. If a government is to force people and companies to hand over their money, then what is the most ethical way to do this? Who should pay and who shouldn’t? How can tax be used to reduce inequality and build a better society?

Answering such questions is, of course, far from straightforward, because there are plenty of other factors in play.

For instance, some taxes are surely levied because they are simpler to collect. Take income tax - an unpopular measure introduced in 1799, then abolished before being reintroduced as a supposed temporary measure. It could certainly be argued that taxing people’s income - their attempt to get on in life and improve their lot in life - is less “fair” than taxing wealth that has been accumulated by someone’s ancestors years ago. Working hard and earning income is often surely a way of breaking down class divisions. But income tax - contributing 28 per cent of UK government tax take in 2023-24, according to The Institute for Fiscal Studies - has the advantage that it is relatively difficult for the average worker at a UK company to avoid it. Ease of levying it is surely a driver.

Equally, some taxes that might seem “fairer” have deliberately not been levied because of the difficulty in collecting them, and/or because to try to do so could be counterproductive.

A wealth tax, for instance, would be “economically damaging”, according to one of the UK’s highest profile tax experts Dan Neidle.

Or take the politically contentious issue of non-doms, a colonial era tax break allowing rich foreigners to avoid UK tax on overseas income. It would be fairer, the argument goes, to tax them on the whole of their income. If they are going to be resident in the UK, then surely they should be taxed like a UK resident whose home is here?

Former Chancellor Jeremy Hunt abolished this regime earlier this year but left a number of concessions that the incoming Labour government pledged to abolish. But non-doms are tax-sensitive and highly mobile, and a number of jurisdictions compete to attract them. Many are entrepreneurs and wealth creators that many countries need. Reports have suggested a clampdown could raise no money or even cost money and could drive people away.

“Housing is being treated as a commodity. The problem is, it’s not; it’s not just an asset. It has utility value and a communal and quasi-spiritual value, enabling people to feel rooted.”

Paul Williams

So, what can be done to use tax in an ethical way? Paul Williams, research professor of marketplace theology and leadership at Regent College, Vancouver and chief executive of the Bible Society, takes a Biblical perspective that he believes offers some solutions.

He takes as his starting point a story from the gospel of Matthew, where Jesus is asked whether people should pay taxes to Caesar. The question is a trap - either Jesus gives his backing to taxation that is highly unpopular with the Jewish people, or he rejects the tax in an act of rebellion against the Romans.

Jesus replies that they should “pay to the Emperor what belongs to the Emperor, and pay to God what belongs to God.” We are to pay our taxes to those in authority, but we are also to honour God.

While Williams believes that too much emphasis is placed on the Budget and political parties’ promises to be able to fix everything, and that a more radical rethink of our economy is required, he also sees room for positive tweaks to the current system.

One key area is the property market, the manifestation of so much inequality in society, with some people owning multiple houses while others cannot afford to buy one.

Williams argues that the ready availability of debt finance has allowed those who already hold assets to easily acquire properties, turning real estate into an investable asset class to the detriment of many of the poorer in society.

“The reason there’s so many homeless people and empty houses is due to debt finance. It makes it easy for a relatively small proportion of the population to acquire a large percentage of the assets.

“The system has allowed a structure in which a small advantage in the beginning can lead to big, big differences over time.”

Williams highlights parts of Devon and Cornwall that have been, he says, “completely ruined” by wealthy people from elsewhere buying second homes, leaving property “out of reach of anyone who lives and works there”.

Nevertheless, he believes taxation can be used in this area to help level the playing field.

He proposes a “pretty punitive” marginal rate of tax on ownership of more than one home. (Stamp duty only partly does the job and is a blunt instrument also affecting people moving homes, thereby makes mobility expensive).

“You want to disincentivise the way the housing market is used for speculation,” he said.

“Housing is being treated as a commodity. The problem is, it’s not; it’s not just an asset. It has utility value and a communal and quasi-spiritual value, enabling people to feel rooted.”

Buy-to-lets, meanwhile, are better than having empty second or third homes, but “wouldn’t it be better if occupiers could buy that house?” he adds.

Meanwhile, research by the Financial Times recently found a huge wealth gap between the average millennial and the top 10 per cent of millennials, who are benefiting from family wealth to accumulate substantial housing assets.

So, would increasing the rate of inheritance tax - one of the most hated of taxes - and/or lowering the threshold also help reduce some of this inequality? After all, how is it fair that one child in the UK is born to inherit large property wealth while another is born to inherit little or nothing? Or, even worse, that second child will only ever be able to afford to be the tenant of the first, paying them rent for the rest of their lives?

Williams is not a fan of inheritance tax per se, arguing that it is “not part of the package” in a Biblical image of a flourishing economy.

But he adds an important caveat: “the playing field is not level.

“There might be circumstances to impose a one-off tax on the very wealthy… if you want a transition to a more equitable society.”

Such steps are not easy to take. It is, he admits, probably “career suicide” for a politician to adopt such views. But if we are to take steps towards a fairer way of life, and avoid a two-tier society in decades to come, then maybe the conversation needs to shift this way. Perhaps the Budget could be the time to start.