Article

Character

Comment

Politics

9 July 2024

6 min read

Why the Prime Minister should swear this new oath

A proposed new constitutional instrument is a hopeful recognition of the human condition.

Yaroslav Walker

Yaroslav is Vicar of Christ Church, Hampstead.

Keir Starmer stands in the House of Commons and recites an oath from a card held up in front of him.

Starmer swears allegiance to King Charles III, September 2022.

Thank the Almighty, the General Election is over! We have a Prime Minister. We have another cadre of MPs, some old hands and many Young Turks, all ready for the excitement of Parliamentary procedural intrigue and (hopefully) hungry to exercise their power for the betterment of their constituents. As a nation, we can all breathe a sigh of relief. We have emerged, blinking, into the sunlight of what I can only hope is five years of a milder political climate.

What happens next?

Well, today, every MP, new or old, will swear the Oath of Allegiance to King Charles III. This is not optional. Anyone refusing to do so cannot exercise their rights as an MP and will not receive their salary. Ultimately, the refuseniks can have the reality of their election voided. The wording of the oath excels in comprehensive brevity:

I swear by Almighty God that I will be faithful and bear true allegiance to His Majesty King Charles, his heirs and successors, according to law. So help me God.

The Monarch is anointed as the protector of the realm, always seeking what is best for Great Britain, and so to swear an oath to be faithful to the Monarch is to swear to seek the best for their realm. It is all perfectly simple and logical.

But is it enough?

It would seem that swearing fealty to the Crown is no longer enough. Now the PM must specifically swear not to lie to the Sovereign and the nation.

Some would argue not. Our political life has been marked by controversy for as long as I have been old enough to be politically aware. MPs expenses, the coalition Government, the Brexit referendum, parliamentary gridlock, Downing Street lockdown parties…Liz Truss! It’s all been like a circus, except all the animals are dead, the clowns just sit around screaming and crying, and the tent burns down. Trust in our political establishment could hardly be lower. Perhaps in light of this, a couple of constitutional scholars have mooted the idea of an extra oath - one for the Prime Minister.

Professor Andrew Blick, of King’s College, London, and Baron Hennessy of Nympsfield have written an open letter, on behalf of The Constitution Society, inviting the new Prime Minister to swear an additional oath specifically for their office.

The oath is intended to act as a confidence booster - an extra promise that the most powerful MP in the land will abide by the conventions of our constitution: Cabinet Government, The Ministerial Code, Civil Service Impartiality, etc. In an effort to restrain the darker impulses of the PM, the oath would also mean swearing to uphold the seven Nolan Principles: Selflessness, Integrity, Objectivity, Accountability, Openness, Honesty, Leadership. It would seem that swearing fealty to the Crown is no longer enough. Now the PM must specifically swear not to lie to the Sovereign and the nation.

In a moment of unattractive despair, I can’t help but let out a depressed sigh.

Yet, I also have hope. This new constitutional instrument would, on the surface, be a morose admission of defeat. We can no longer assume honesty in those who wield the most power and influence. Look deeper and you see a fascinating, and hopeful, recognition of the political (and human!) condition.

The very act of swearing an oath is itself a virtue. It is an act that puts one face to face with absolute truth, goodness, and beauty.

I find this new oath fascinating, and rather cheering, in spite of all my previous electoral gloom, because it clearly speaks to the human need for the transcendent and the eternal. So often our politics seems to be mired in the drudgery of the immediate: will the economy grow in the next quarter, will NHS waiting lists diminish by the end of the calendar year, will the crime stats be favourable any time soon. We rarely hear of any ‘vision’ for our country the looks to the horizon - not even the decade, let alone the voyage into the forever. Yet this oath does just that!

It does so in two ways.

Firstly, by seeking to enshrine the Nolan principles, it recognises the distinction between ‘values’ and ‘virtues’. Values have the veneer of the absolute but are far too easily jettisoned when necessity dictates. Commitment to a value is good, but is in constant competition with other values: openness battles the need for state-secrecy, honesty’s sword is often broken in the face of obfuscation’s onslaught, etc. The holding of values is a static thing, which can wilt and die in the burning heat of reality. A virtue, on the other hand, is something which must be constantly practiced and nurtured. A virtue always looks to its ideal form - a universal perfection of honesty or selflessness. Swearing an oath to uphold the Nolan Principles means committing to operating by them every day, and so allowing them to grow in the individual, becoming easier and easier to live by until the practitioner of virtue struggles NOT to operate in their eternal light.

Secondly, the very act of swearing an oath is itself a virtue. It is an act that puts one face to face with absolute truth, goodness, and beauty. The act of making an oath recognises that our lives and deeds are not simply contingent moments in the pitiless march of time, but that they resound in the halls of eternity.

I think this is why Jesus warns people against swearing oaths in the fifth chapter of the Gospel according to Matthew. When reading this warning in the light of the serious, radical, and even hyperbolic speech that comes before, it is clear that Jesus doesn’t want us to avoid making promises, but that he realises just how bad we are at keeping them. Swearing an oath (invoking eternity, the absolute, the divine!) means that when we break our oaths we diminish ourselves in the face of God.

“Let your word be ‘Yes, Yes’ or ‘No, No’; anything more than this comes from the evil one.”

This is not a command to avoid promises and promise keeping, but a radical call to live one’s life always in the light of eternity, so that even the simple ‘yes’ is the truest oath one can make.

We need leaders - political and otherwise - who can offer the human soul something more than simply an uninspiring roadmap for five years of moderate economic improvement. We need leaders who can inspire the nation with a vision of eternity. We need leaders who point us to that horizon of the absolute where we do not see individual good acts warring against the forces of apathy and indifference, but see the Good itself illuminating our every moment with hope and joy.

Perhaps an oath - an admission that there is meaning beyond our momentary finitude - is the best way to inject a bit more universality and meaning into a political system that has left this author feeling quite so cold so far.

I shall pray for our new Prime Minister, and for all our new MPs. I shall hold them before the face of God who is beyond all immediate concerns and pray that they may have the vision of our eternal destiny ever in their minds and in their hearts. I shall earnestly intercede that they recognise that their oaths are not simply a formula of words, but a positive spur to lead us into a future that never ceases to grown brighter and brighter with the light of our eternal destiny.

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.