The High Income Child Benefit Charge
The High Income Child Benefit Charge provides for Child Benefit to be clawed back through the tax system from families where the highest earner has an income in excess of £50,000.
Documents to download
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VAT on 'labour-intensive' services (124 KB , PDF)
All Member States have limited discretion to set VAT rates under EU VAT law. Under a scheme agreed in October 1999, countries may introduce a reduced VAT rate on certain ‘labour-intensive’ services. Several countries have made use of the scheme, though the UK Government has shown no interest in doing so. This note discusses the development of European VAT law, before looking at this scheme in detail.
Documents to download
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VAT on 'labour-intensive' services (124 KB , PDF)
Related posts
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Research on the increasing cost of living and inflation
House of Commons Library publications on the rising cost of living in the UK, including causes of inflation, the effect on households, and Government support.
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The UK’s fiscal targets
Since the 1990s, UK governments have had debt and borrowing targets. Here we look at the UK's fiscal targets and wider policy for managing the public finances.
