A briefing note on rises in council tax for 2021-22, for the Opposition Day debate scheduled for Monday 25 January 2021
Documents to download
-
Additional personal allowance (74 KB, PDF)
Lone parents, and married parents whose partner was incapacitated, were once entitled to claim the additional personal allowance, while they cared for at least one child. This note gives a short description of this tax allowance and the Government's reasons for its being withdrawn from April 2000.
Documents to download
-
Additional personal allowance (74 KB, PDF)
Related posts
-
-
This note discusses the way sanitary protection is charged VAT - more specifically, the Labour Government’s decision, announced in the March 2000 Budget, to introduce a 5% rate on sanitary protection, the lowest rate then permissible due to EU VAT rules, and the current Government’s announcement in the 2020 Budget that a zero rate will apply from 1 January 2021.
-
This note sets out the rules regarding the tax treatment of alcohol and tobacco purchases made by passengers, which have been amended as a consequence of the UK's exit from the EU Single Market from 1 January 2021.