Taxation of state pension
The state pension is liable to income tax, though pensioners are unlikely to pay tax in practice if their only income is the state pension.
Documents to download
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Non-Domestic Rating (Lists) (No.2) Bill 2019-21 (292 KB , PDF)
The Non-Domestic Rating (Lists) (No.2) Bill 2019-21 was introduced into the House of Commons on Tuesday 8 September. The Bill, and associated documents, can be found on the Parliamentary website.
This Bill supersedes the Non-Domestic Rating (Lists) Bill 2019-21, which was introduced into the House of Lords on 18 March 2020. That Bill had previously been in Parliament during the 2017-19 session.
This Bill would postpone the date on which the next revaluation of business rates in England and Wales takes effect from 2022 to 2023. It does not extend to Scotland or Northern Ireland.
Documents to download
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Non-Domestic Rating (Lists) (No.2) Bill 2019-21 (292 KB , PDF)
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VAT on private school fees
In the 2024 Autumn Budget the Chancellor announced the introduction of VAT on private school fees from 1 January 2025. This briefing discusses the background to the government's decision and the legislation to bring it into effect.
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VAT and Churches
Construction work to repair buildings, including historic churches, is charged VAT at the 20% standard rate. The Listed Places of Worship Grant Scheme provides grants to mitigate the VAT costs for these repairs.
