National Insurance Contributions Bill Bill 7 of 2007-08

Documents to download

The National Insurance Contributions Bill. (Bill 7 of 2007-08). House of Commons Library Research Paper 07/88.

Taxation of state pension

The state pension is liable to income tax, though pensioners are unlikely to pay tax in practice if their only income is the state pension.
- Pensions
- Tax
VAT on private school fees

In the 2024 Autumn Budget the Chancellor announced the introduction of VAT on private school fees from 1 January 2025. This briefing discusses the background to the government's decision and the legislation to bring it into effect.
- Schools
- Tax
VAT and Churches

Construction work to repair buildings, including historic churches, is charged VAT at the 20% standard rate. The Listed Places of Worship Grant Scheme provides grants to mitigate the VAT costs for these repairs.
- Culture, media and sport
- Tax