Spring Budget 2021: Background briefing
Spring Budget 2021 which will take place on 3 March 2021. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.

This paper covers some of the most frequently asked questions on cycling, walking and micro-mobility policy of interest to MPs and their staff.
Cycling, walking and mobility: FAQs for 2020 (859 KB, PDF)
This paper has been written specifically for Members of Parliament and their staff, though others may find it of general interest.
It is a compilation of regularly asked questions about active travel, particularly cycling. There is no intended link between articles other than that the topics are often the subject of requests by Members, usually on behalf of their constituents.
Please note that as cycling and active travel policy more generally is devolved across the UK this paper largely discusses England only. In Scotland, Wales and Northern Ireland policy is the responsibility of the devolved administrations and scrutiny the responsibility of the respective parliaments and assemblies.
It covers the following issues:
Further details on these issues and more can be found in a suite of Commons Library briefing papers, available on our website.
Cycling, walking and mobility: FAQs for 2020 (859 KB, PDF)
Spring Budget 2021 which will take place on 3 March 2021. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.
This paper discusses the background to the Government's proposals, announced in the 2018 Budget, to introduce a Digital Services Tax from April 2020, in the context of wider concerns as to the challenge of taxing digital businesses and moves to agree reforms to the international tax system.
This note gives a short introduction to the way VAT works, and the significance of EU VAT law has had for setting VAT rates, before discussing the campaign for a lower VAT rate on tourist services and the Government's introduction of a temporary 5% rate in July 2020.