Research Briefing
Budget 2014 and Office for Budget Responsibility forecasts: a summary. Includes overview along with analysis of forecasts and changes to pensions and savings, the welfare cap and the treatment of disputed tax.
Research Briefing
The main purpose of the National Insurance Contributions Bill 2013-14 is to implement the new Employment Allowance - which allows businesses to claim up to £2,000 from their annual payment of NICs. The Bill also contains a number of miscellaneous measures announced in Budget 2013 relating to the scope of NICs. This note gives an overview of the Bill’s scrutiny to date. It is complemented by a Library Research paper prepared for its Second Reading debate (RP13/60, 20 November 2013).
Research Briefing
This note provides an overview of Government childcare policies since 2010.
Research Briefing
This note gives an overview of support for childcare under the Labour Government 1997-2010.
Research Briefing
This Research Paper has been produced to inform Second Reading debate on the Consumer Rights Bill, which was introduced to the House of Commons on 23 January 2014 and is due to have its Second Reading on 28 January 2014.
Research Briefing
A number of changes to the structure and rates of National Insurance contributions took effect from April 2011. This note provides a summary.
Research Briefing
In its first Budget in June 2010 the Coalition Government annunced a three year regional National Insurance contributions (NICs) 'holiday' for new employers. New businesses would be entitled to deduct up to £5,000 from their NICs bill, for each of the first ten employees they took on in their first year of business. New businesses in Greater London, the South East Region and the Eastern Region were excluded from the scheme. The NI Holiday lasted from 22 June 2010 to 5 September 2013. This note looks at the scheme's introduction and presents figures on its take-up.
Research Briefing
This Bill would introduce the new Employment Allowance from April 2014 - a tax relief for employers paying National Insurance contributions on their employees' earnings, first announced in the 2013 Budget.
Research Briefing
This note discusses the Labour Government's decision, announced in the Pre-Budget Report on 24 November 2008, to cut the standard rate of VAT from 171/2% to 15%, from 1 December 2008 to 31 December 2009. It goes on to examine the way this tax change was implemented, and the debate there was about its impact.
Research Briefing
In Budget 2012 the Government announced the removal of a number of 'loopholes and anomalies' in the coverage of VAT - affecting self-storage facilities, approved alterations to listed buildings, catering & hot takeaway food, sports drinks, holiday caravans and the rental of hairdressers' chairs. This note gives details of the changes, which, for the most part, took effect from 1 October 2012.
Research Briefing
In his Budget statement on 22 June 2010, the Chancellor, George Osborne, announced that the standard rate of VAT would rise from 17.5% to 20% from 4 January 2011. This note looks at the background to this announcement, and the reaction there has been to date.
Research Briefing
Motorcycle helmets as well as protective boots and helmets for industrial use and cycle helmets are charged a zero rate of VAT. This note discusses the scope of this VAT relief and the concerns there have been that it might have to be withdrawn under EC proposals for harmonising VAT rates.
Research Briefing
Young children's clothes and footwear are charged a zero rate of VAT. This note discusses the scope of the zero rate and the case that has been made for extending it.
Research Briefing
At present public postal services are exempt from VAT, though the European Commission has argued that this hinders competition in postal services across the EU. This note looks at the prospects for reform.
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