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
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Aggregates levy (195 KB, PDF)
This note discusses the introduction of the aggregates levy and its impact on the quarrying sector.
Documents to download
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Aggregates levy (195 KB, PDF)
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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.
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The Environment Bill 2019-21 has completed it Committee Stage in the House of Commons. This paper is a summary of what happened in the Committee and how the Bill has changed. It considers key Government and Opposition amendments. It is prepared in advance of the Bill's next stages (Report and Third Reading) scheduled for 26 January 2021.