This note discusses the way sanitary protection is charged VAT - more specifically, the Labour Government’s decision, announced in the March 2000 Budget, to introduce a 5% rate on sanitary protection, the lowest rate then permissible due to EU VAT rules, and the current Government’s announcement in the 2020 Budget that a zero rate will apply from 1 January 2021.
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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This paper provides a timeline of the major events leading up to the EU referendum and subsequent dates of note, including Brexit Day itself.
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The EU & UK have agreed how to fully implement the Northern Ireland Protocol, after coming to decisions in the EU-UK Joint Committee. The Joint Committee have agreed rules on how goods will move between Northern Ireland and Great Britain, including how they can avoid tariffs. These rules will come into force regardless if the EU & UK agree a future relationship or if there is "no deal" . The two sides have also agreed for some temporary grace periods for goods such as Agri-food and medicines, to give Northern Ireland businesses time to prepare for the new rules and checks.
