Stamp duty land tax: Current situation and developments since 2020
This briefing explains the current rates of stamp duty land tax and of the property transaction taxes in Scotland and Wales, and proposals for reform.
Documents to download
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Business Rates and Levelling Up (153 KB , PDF)
This Debate Pack sets out changes to the business rates system for the 2023/24 financial year that were announced by the Government at the November 2022 Autumn Statement. These apply in England only, as business rates is a devolved matter in Scotland, Wales and Northern Ireland. It also notes coverage of business rates reform in Parliament, in the media, and by think-tanks.
Documents to download
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Business Rates and Levelling Up (153 KB , PDF)
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The United Kingdom constitution – a mapping exercise
A briefing paper which "maps" (or summarises) the main elements of the United Kingdom's uncodified constitution.
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Local government in England: structures
This briefing contains basic details of the structure of local government (counties, districts and unitary authorities); the electoral system, ward structures, and the franchise; the divisions of functions between local authorities; and the process for changing local government boundaries and structures.
