Fuel duty: Developments since 2022
Fuel duty is charged at a rate of 52.95p per litre on unleaded petrol and diesel. Fuel duty is planned to increase by 3p per litre on 1 January 2027, the first increase since 2011.
National Insurance contributions: an introduction
This note gives an introduction to National Insurance system, and the debate there has been about integrating National Insurance contributions (NICs) with income tax.
Claiming tax refunds through tax repayment agents
Find out about tax repayment agents, what they do, if you need to use one, what are the risks and what HMRC is doing about them.
-
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.
-
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.
-
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.
-
Research Briefing
HMRC guidance and remuneration of coastguard volunteers
On Wednesday 1 July 2026 there will be a Westminster Hall debate on the remuneration of Coastguard volunteers. The debate will be opened by Alistair Carmichael MP.
-
Research Briefing
Stamp duty land tax: Current situation and developments since 2020
This briefing explains the current rates of stamp duty land tax and of the property transaction taxes in Scotland and Wales, and proposals for reform.
-
Research Briefing
Vehicle Excise Duty (VED)
This briefing paper explains the policies of successive governments towards the designing of vehicle excise duty (VED). It gives information as to the exemptions and how the Government enforces its collection. It also describes the most recent changes to VED
-
Research Briefing
Vehicle excise duty and zero emission vehicles
Zero emission vehicles will begin paying vehicle excise duty from 1 April 2025. The Conservative government announced this policy at Autumn Statement 2022, and the Labour government confirmed it at Autumn Budget 2024.
-
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.
-
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.
-
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.
-
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.
-
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.
Total results (page 1 of 5)