Taxation of state pension
The state pension is liable to income tax, though pensioners are unlikely to pay tax in practice if their only income is the state pension.
VAT on private school fees
In the 2024 Autumn Budget the Chancellor announced the introduction of VAT on private school fees from 1 January 2025. This briefing discusses the background to the government's decision and the legislation to bring it into effect.
VAT and Churches
Construction work to repair buildings, including historic churches, is charged VAT at the 20% standard rate. The Listed Places of Worship Grant Scheme provides grants to mitigate the VAT costs for these repairs.
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Research Briefing
VAT Registration
Businesses are required to register for VAT if their turnover of taxable goods and/or services is above a given threshold. This note discusses how the registration threshold has been set in recent years and the debate there has been about whether the threshold is too high or too low.
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Debate Pack
Support for rural businesses
A debate on support for rural businesses will take place in Westminster Hall on 18 June 2025 at 2:30pm. The Library will publish briefing materials ahead of the debate.
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Research Briefing
Inheritance Tax : a basic guide
This Commons Library research briefing provides a summary description of the structure of inheritance tax (IHT) and the main reliefs which are available.
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Research Briefing
Changes to agricultural and business property reliefs for inheritance tax
At the Autumn 2024 Budget, the government announced that, from April 2026, it would restrict the inheritance tax relief available for agricultural and business property. There has been significant debate over how many farms and other businesses this measure would affect.
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Research Briefing
The High Income Child Benefit Charge
The High Income Child Benefit Charge provides for Child Benefit to be clawed back through the tax system from families where the highest earner has an income in excess of a set threshold, now set at £60,000.
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Research Briefing
Income tax allowances for married couples
This briefing discusses the two income tax allowances that married couples and civil partners may be entitled to claim.
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Constituency casework
An introduction to UK taxes
Find out about the UK tax system, the role of the Budget and the annual Finance Bill, key statistics on UK taxes, and sources of advice for taxpayers.
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Research Briefing
The Budget and the annual Finance Bill
This briefing examines the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement.
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Research Briefing
Key documents: taxation
This briefing lists a series of key documents on taxation.
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Research Briefing
Direct taxes: Rates and allowances for 2025/26
The new tax year started on 6 April 2025. Direct taxes’ rates and allowances were confirmed in the 2024 Autumn Budget. These are taxes paid directly by the taxpayer to the government.
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Research Briefing
The 2019 Loan Charge
In the 2016 Budget the Government announced the introduction of the Loan Charge to tackle the mass marketing of tax avoidance ‘loan schemes’.
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Constituency casework
Getting a National Insurance number (NINO)
Find out how National Insurance numbers are issued in Great Britain and what to do if someone doesn’t have one or can’t find it.
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