This note sets out the rules regarding the tax treatment of alcohol and tobacco purchases made by passengers, and sets out proposals the Government has published for reforming these rules in the context of Brexit, and the UK’s departure from the EU single market.
Documents to download
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Reviewing and reforming local government finance (980 KB, PDF)
This note explains the current debate on reform of local government finance in England. This includes a description of how business rate retention works; the Government’s proposals for changes to the system; and the progress of the Government’s Fair Funding Review. It also includes a section on the ‘fundamental review’ of business rates announced in 2020.
The policies covered in this note have effect in England only. Responsibility for business rates, and for local government generally, is devolved to Scotland, Wales and Northern Ireland. For a more general explanation of the business rates system in England, see the Library briefing paper Business rates. For more details on the 2017 revaluation of business rates in England, Wales and Scotland, see the Library briefing paper Business rates: the 2017 revaluation.
Documents to download
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Reviewing and reforming local government finance (980 KB, PDF)
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A House of Commons Library Briefing Paper on plastic waste in the UK, including statistics on plastic waste and information on UK Government and devolved Government plans and ambitions to reduce avoidable plastic waste and examples of voluntary initiatives from the plastics industry, environmental groups and retailers.
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To support the self-employed through the coronavirus outbreak the Government has introduced the Self-Employment Income Support Scheme (SEISS).
