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.
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.
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.
-
Research Briefing
Key documents: taxation
This briefing lists a series of key documents on taxation.
-
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.
-
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.
-
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.
-
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 provides grants to mitigate the VAT costs for these repairs.
-
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’.
-
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.
-
Research Briefing
Impact of planned changes to employer National Insurance contributions on police forces
On Wednesday 11 February 2025 there will be a Westminster Hall debate on the impact of planned changes to employer National Insurance contributions on police forces. The debate will start at 4.30pm and will be led by Esther McVey MP.
-
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.
-
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.
-
Research Briefing
Capital gains tax : recent developments
This briefing discusses the reforms made to capital gains tax since 2008, including the most recent changes announced in the 2024 Autumn Budget.
-
Research Briefing
Tobacco and Vapes Bill 2024-25
The Tobacco and Vapes Bill 2024-25 will introduce a generational ban on the sale of tobacco, and further regulate vapes and vaping products.
Total results (page 1 of 25)