An introduction to UK taxes
Find out about the UK tax system, the role of the Budget and the annual Finance Bill, key statistics on UK taxes, and sources of advice for taxpayers.

There will be a debate on e-petition 639319 relating to the sale and use of fireworks on 9 December 2024 at 16:30 in Westminster Hall, led by Robbie Moore MP.
Debate on the sale and use of fireworks (277 KB , PDF)
Petition 639319 entitled, “Ban the sale of fireworks to the general public” was started in 2023 and ran for 6 months. The petition closed on 15 December 2023 with 50,288 signatures but has been selected by the Petitions Committee for debate despite not reaching the usual 100,000 signatures threshold. The government responded to the petition on 1 November 2023.
The sale and use of fireworks in England and Wales are governed primarily by the Fireworks Regulations 2004 made under the Fireworks Act 2003. The Fireworks Regulations 2004 also apply to Scotland with the exception of regulation 7 relating to curfews, which is covered by the Fireworks (Scotland) Regulations 2004 as amended by the Fireworks (Scotland) Miscellaneous Amendments Regulations 2021. Under the 2004 regulations, the sale of fireworks in shops is strictly limited to seasonal periods unless a retailer is licensed.[1] Fireworks are also categorised according to their net explosive content, discharge safety distances, and noise level. Noise levels for ‘adult’ fireworks must not exceed 120 decibels.
The Fireworks Act 2003 does not extend to Northern Ireland (NI). Under the Pyrotechnic Articles (Safety) Regulations 2015, anyone who wants to buy, possess, and use fireworks in Northern Ireland (except indoor fireworks and sparklers) must have a valid fireworks licence.
There have been calls for reforms to fireworks regulation due to a range of concerns including noise, misuse, anti-social behaviour, distress to animals and vulnerable persons, and environmental impact. Calls and petitions for reform include restricting the sale of fireworks to licenced retailers all year round, banning all or some categories of fireworks, and revising the 120 decibels noise level threshold.
[1] Regulation 9 of the Fireworks Regulations 2004. Fireworks can be sold by unlicensed traders for the following limited periods: Chinese New Year and the preceding three days, Diwali and the following three days, Bonfire Night celebrations (15 October to 10 November), New Year celebrations (26 to 31 December).
Debate on the sale and use of fireworks (277 KB , PDF)
Find out about the UK tax system, the role of the Budget and the annual Finance Bill, key statistics on UK taxes, and sources of advice for taxpayers.
Record energy prices in 2022 and 2023 led to concern that more families would be drawn deeper into fuel poverty. How has fuel poverty changed and how do levels and policies vary across the UK?
MPs will debate the Product Regulation and Metrology Bill [HL] at second reading on Tuesday 1 April 2025. The bill contains measures concerning the UK’s product safety, regulation and metrology framework.