Tourist taxes: policy and debates
A briefing about transient visitor levies or 'tourist taxes', including information on plans for the introduction of tourist taxes in Scotland and Wales.
The Small Charitable Donations Bill introduces the Gift Aid Small Donations Scheme (GASDS).
Small Charitable Donations Bill : Committee Stage Report (417 KB , PDF)
The purpose of the scheme is to enable charities and community amateur sports clubs (CASCs) to claim a Gift Aid-style payment on small cash donations of up to £20 in circumstances where it would be difficult to obtain a Gift Aid declaration.
Small Charitable Donations Bill : Committee Stage Report (417 KB , PDF)
A briefing about transient visitor levies or 'tourist taxes', including information on plans for the introduction of tourist taxes in Scotland and Wales.
The Budget was delivered by Chancellor Rachel Reeves on 30 October 2024. The Finance Bill 2024-25 received its second reading on 27 November.
This briefing discusses the reforms made to capital gains tax since 2008, including the most recent changes announced in the 2024 Autumn Budget.