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.
Documents to download
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Tax relief for private medical insurance (117 KB, PDF)
In 1990 a new tax relief for private medical insurance, paid for those aged 60 and over, was introduced. In 1997 the then Labour Government abolished this relief on the grounds of cost, and the view that it had failed to encourage take-up. This note discusses the short life of this tax relief, and recent debate as to whether it should be reintroduced.
Documents to download
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Tax relief for private medical insurance (117 KB, PDF)
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House of Commons Library briefing on mental health policy in England.
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This briefing provide an overview of long Covid, the impacts of this condition and the development of clinical guidance and services for those affected. It also provides links to further reading and Parliamentary material.
