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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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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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
Budget 2025: Gambling taxation
In the 2025 Budget the government announced three measures to reform the taxation of gambling.
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Research Briefing
Changes to agricultural and business property reliefs for inheritance tax
From April 2026, inheritance tax relief available for agricultural and business property became restricted. There has been significant debate over how many farms and other businesses this measure would affect.
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Research Briefing
Inheritance tax: Current policy and debates
This paper gives a brief summary of the structure of inheritance tax before looking at the debates there have been about the tax in recent years.
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Research Briefing
Budget 2025: income tax rates on income from property, savings and dividends
In the 2025 Budget the government announced new separate tax rates on income from property, and an increase in tax rates on both savings income and dividend income.
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Research Briefing
Direct taxes: Rates and allowances for 2026/27
The new tax year started on 6 April 2026. Direct taxes’ rates and allowances were confirmed in the 2025 Budget. These are taxes paid directly by the taxpayer to the government.
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Research Briefing
Budget 2025: Employee Ownership Trusts
In the 2025 Budget the government announced that it would amend the tax treatment of the sale of shares to the trustees of Employee Ownership Trusts (EOTs).
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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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Debate Pack
Debate on a motion on transport accessibility for disabled people
There will be a Commons debate on a motion on transport accessibility for disabled people on 26 March 2026
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Debate Pack
Estimates Day debate: Spending and priorities of the Department for Business and Trade
On Wednesday 4 March 2026, the House of Commons will consider estimates of spending and priorities of the Department for Business and Trade.
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Research Briefing
Income tax: freezing the personal allowance and the higher rate threshold
In the 2021 Budget the then Chancellor Rishi Sunak announced that the income tax personal allowance and the higher rate threshold would be frozen for four years from 2022/23 to 2025/26.
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Research Briefing
VAT : zero-rating e-publications
In the 2020 Budget the government announced that e-publications would be charged VAT at the zero rate, in the same way as books, newspapers and magazines. This change took effect from 1 May 2020.
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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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