This Commons Library Briefing Paper discusses issues relating to returning to work as the Government re-opens the economy. It provides an overview of relevant health and safety law and a discussion of Government guidance on working safely in the context of Covid-19. It also includes a discussion of the positions in Scotland, Wales and Northern Ireland. …Read more
A briefing paper covering the Fair Funding Review and business rate retention in English local government.…Read more
Household debt: Data on the latest household debt statistics, including net lending, mortgage interest rates and insolvencies.…Read more
From 1 August the Government will be relaxing the guidance on working from home in England. This Insight explores what this new announcement means for employers and for employees.…Read more
In the 2016 Budget the Government announced the introduction of the Loan Charge – a major initiative to tackle the mass marketing of tax avoidance ‘loan schemes’. Since the legislation establishing the Loan Charge was introduced, there have been many concerns as to its design and the financial difficulties facing taxpayers who used these schemes to either settle with HMRC or pay the Charge. In the 2020 Budget the Government confirmed it would implement a series of reforms to the Loan Charge, following the recommendations of an independent review, chaired by Sir Amyas Morse.…Read more
The Stamp Duty Land Tax (Temporary Relief) Bill 2019-21 implements a temporary increase in the stamp duty land tax nil rate band, announced by the Government on 8 July 2020. The Bill completed all of its stages in the Commons on 13 July, and this legislation received Royal Assent on 22 July.…Read more
The Chancellor Rishi Sunak presented the 2020 Budget on 11 March. The Finance Bill 2019-21 was published on 17 March, and completed its scrutiny in the House of Commons on 2 July. The Finance Act 2020 received Royal Assent on 22 July.…Read more
To support the self-employed through the coronavirus outbreak the Government has introduced the Self-Employment Income Support Scheme (SEISS).…Read more
This Commons Library paper discusses the reforms to taxation of sales of residential property that have been made in recent years, before looking at earlier debates about the way house sales have been taxed.…Read more
Statistics on workplace health and safety in the United Kingdom. Information on fatalities, accidents and illnesses by industry sector, region and country. Also includes international comparisons.…Read more
This note provides background on traineeships: what they are, what they entail, how they are funded, and guidance for prospective employers and providers. …Read more
The coronavirus pandemic has had, and will continue to have, a substantial impact on the UK labour market. This briefing provides information on the measures that are being put in place to get people back in to work.…Read more
Please note: for information on accessing food banks and food parcels during the pandemic please see our briefing Coronavirus: Support for household finances.
For an account of developments in food bank activity over the crisis period see section 7 of this paper, Food Banks in the UK.
Recent research means we have increasing amounts of data on food banks, giving us a fuller picture of their provision across the UK, and providing a more detailed picture of the characteristics of food bank users.
This briefing provides an overview of tax statistics, including recent trends, forecasts, and distribution of taxpayers.…Read more
A briefing on the Non-Domestic Rating (Public Lavatories) Bill 2019-21.…Read more
This Insight discusses exploitation in UK garment factories, how workers’ rights are enforced, and the calls to make companies responsible for rights violations in their supply chains.…Read more