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.
Documents to download
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National Insurance Contributions Bill: Committee Stage Report (286 KB , PDF)
The National Insurance Contributions Bill increases the rates of National Insurance contributions (NICs) paid by employees, employers and the self-employed from April 2011 – and provides for the regional employer contributions holiday for new businesses. The Bill was published on 14 October and given a second reading in the Commons on 23 November. It was considered in Public Bill Committee in four sittings between 2 and 9 December. It was not amended.
Documents to download
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National Insurance Contributions Bill: Committee Stage Report (286 KB , PDF)
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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.
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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.
