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.
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.
Getting a National Insurance number (NINO) in Great Britain
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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Research Briefing
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.
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Research Briefing
VAT on tourism and hospitality services
This briefing gives a short introduction to the way VAT works, and the significance that EU VAT law has had for setting VAT rates, before discussing the campaign for a lower VAT rate on tourist services, and the introduction of a temporary reduced VAT rate for hospitality, holiday accommodation and attractions which applied from July 2020 to March 2022.
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Research Briefing
High Value Council Tax Surcharge (HVCTS)
In the 2025 Budget the government announced it would introduce a a new charge on owners of residential property in England worth £2 million or more - the High Value Council Tax Supplement (HVCTS) - from April 2028.
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Research Briefing
Taxation of North Sea oil and gas
This Library briefing gives an overview of how the profits from North Sea oil and gas production are taxed, and how the fiscal regime has been reformed in recent years.
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Research Briefing
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 has provided grants to mitigate the VAT costs for these repairs.
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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
Taxation (Energy and Vehicles) Bill 2026-27
The Taxation (Energy and Vehicles) Bill 2026-27 is scheduled to receive its second reading and complete its remaining stages in the Commons on 1 July 2026.
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Research Briefing
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.
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Research Briefing
Mileage Allowance Payments
The government has announced an increase in Approved Mileage Allowance Payments (AMAPs) in May 2026, effective 6 April 2026. This is the first increase in such rates since 2011.
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Research Briefing
National Insurance numbers (NINOs)
This note discusses the process by which National Insurance numbers (NINOs) are allocated and the uses to which they are put.
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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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Research Briefing
Rural fuel duty relief
The rural fuel duty relief scheme provides a 5 pence per litre reduction to fuel retailers in a number of specified rural areas on the standard UK rate of excise duty for unleaded petrol and for diesel.
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