Research Briefing
The Barnett formula and fiscal devolution
This briefing looks at how the Barnett formula works and includes a brief summary of the debate surrounding the formula.
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Research Briefing
Central bank reserves and government’s debt interest
Explains how the Bank of England’s (BoE's) quantitative easing (QE) programme affects government's spending on debt interest. Discusses contentious proposals to decrease the affect by reducing the interest rate paid on the reserves commercial banks hold at the BoE.
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Research Briefing
The budget deficit: a short guide
This briefing answers some FAQs related to the government's budget deficit.
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Research Briefing
Alcohol duty: Current policy and developments
The alcohol duty system was reformed in August 2023. Most recently, the government has announced it would increase duty rates in line with inflation from 1 February 2026.
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Research Briefing
Autumn Budget 2025: Reaction
Links to analysis of the 2025 Autumn Budget from selected think tanks, business groups, political parties and other organisations.
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Research Briefing
Autumn Budget 2025: A summary
The Chancellor presented her 2025 Budget to the Commons on 26 November, and the Office for Budget Responsibility published updated forecasts for the economy and public finances for the next five years.
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Research Briefing
Autumn Budget 2025: Background briefing
Ahead of the 2025 Autumn Budget on 26 November, this briefing looks at the economic situation, economic forecasts and the public finances.
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Insight
Economic update: Interest rates cut to their lowest level for over two years
The Bank of England cut its benchmark interest rate to 4% in August 2025. However, there are signs that UK inflation might be persisting.
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Research Briefing
Impact of the Spending Review 2025 on Scotland
A debate on the impact of the Spending Review 2025 on Scotland is scheduled to take place in Westminster Hall on Wednesday 2nd July 2025.
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Research Briefing
Infrastructure in the UK
This note examines the current state of infrastructure in the UK, recent Government policies and levels of investment.
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Research Briefing
Spending Review 2025: Background briefing
Ahead of the Spending Review on 11 June 2025, this briefing looks at the process, the public spending context, and the factors affecting the government’s plans.
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Research Briefing
Football Governance Bill [HL] 2024-25
The Football Governance Bill [HL] 2024-25 is scheduled to have its second reading in the House of Commons on 28 April 2025.
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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.
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Research Briefing
Spring Statement 2025: A summary
A summary of the announcements in Spring Statement 2025 and an overview of the latest economic forecasts.
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Research Briefing
Spring Statement 2025: Background briefing
Ahead of the 2025 Spring Statement on 26 March, this briefing explains what will happen on the day and summarises the economic situation.
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