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.

This Bill would provide for the introduction of an HGV road user levy from April 2014.
HGV Road User Levy Bill: Committee Stage Report (97 KB , PDF)
The levy would apply to both foreign- and UK-registered hauliers with vehicles weighing more than 12 tonnes. The maximum daily charge would be the equivalent of €11 (subject to change) and would be set in accordance with Vehicle Excise Duty bands.
HGV Road User Levy Bill: Committee Stage Report (97 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.