Council tax: local referendums
This briefing note explains the system of referendums on council tax increases in local authorities. It sets out the legislative framework and the thresholds that have been set in previous years.

Road fuel prices and taxation
Road fuel prices and taxation (345 KB , PDF)
This briefing paper, which initially provided an update to Library Research Paper 00/69, has been replaced by two other research briefing papers: Commons Library research briefing CBP824 Taxation of road fuels; and, Commons Library research briefing CBP4712 Petrol and diesel prices.
Road fuel prices and taxation (345 KB , PDF)
This briefing note explains the system of referendums on council tax increases in local authorities. It sets out the legislative framework and the thresholds that have been set in previous years.
A new alcohol duty system was implemented on 1 August 2023. This briefing discusses the new duty regime, how it was developed, and how it compares to the former one.
Several tax thresholds have not been increased since 2022. This briefing looks at fiscal drag in the context of taxation in the UK, with a specific focus on income tax thresholds.