Armed Forces accommodation allowance exemption

Documents to download

Nationality and immigration requirements for the UK’s armed forces

This briefing paper outlines the nationality requirements for Commonwealth citizens to join the UK's armed forces. It explores the immigration requirements for Commonwealth armed forces personnel on discharge, and the immigration requirements for non-EU family members of both Commonwealth and British armed forces personnel.
Council tax increases 2021-22

A briefing note on rises in council tax for 2021-22, for the Opposition Day debate scheduled for Monday 25 January 2021
- Local government
- Tax
VAT on sanitary protection

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.
- Tax