Research on the increasing cost of living and inflation
House of Commons Library publications on the rising cost of living in the UK, including causes of inflation, the effect on households, and Government support.

A briefing paper explaining the revaluation of business rates that will come into effect on 1 April 2023, in England, Scotland, Wales and Northern Ireland.
Business rates: the 2023 revaluation (414 KB , PDF)
Non-domestic properties in the UK pay business rates to billing authorities (district and unitary councils). Business rate liabilities are based on each property’s assigned ‘rateable value’. This is multiplied by a ‘multiplier’ or ‘poundage’ to arrive at the property’s annual liability. Rateable values are normally assessed on the basis of the annual rental value of a property. All rateable values are regularly reassessed: this is known as a ‘revaluation’.
The next revaluations of non-domestic properties in England, Scotland, Wales and Northern Ireland will take effect on 1 April 2023. Business rates are a devolved matter and therefore each revaluation operates separately. This note sets out the background to the revaluation in England, providing some information on developments in Scotland, Wales and Northern Ireland. It sets out some of the main effects on ratepayers and local authorities, along with information on how ratepayers may appeal against new valuations.
A basic explanation of the functioning of the business rates system can be found in the Library briefing Business rates.
Business rates: the 2023 revaluation (414 KB , PDF)
House of Commons Library publications on the rising cost of living in the UK, including causes of inflation, the effect on households, and Government support.
This briefing covers rising prices including food and energy inflation, Government support, and how the cost of living affects households.
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.