This paper discusses the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement. It looks at how this procedure may be affected by the timing of a General Election, and the decision in 2017 to move the Budget from the Spring to the Autumn. It also provides some suggestions for further reading.
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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This Commons Library Briefing Paper discusses the new public sector exit payment cap that comes into force in November 2020. In particular, it considers how the cap could impact lower-income workers and the circumstances in which the cap can be relaxed.
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The High Income Child Benefit Charge provides for Child Benefit to be clawed back through the tax system from families where the highest earner has an income in excess of £50,000.
