Impact of changes to business rate relief on high street business
Background information for the debate "Impact of changes to business rate relief on high street business", taking place on 4 June 2025

Stamp duty : disadvantaged areas relief. By Antony Seely. SN/BT/2153.
Stamp duty : disadvantaged areas relief (84 KB , PDF)
Stamp duty : disadvantaged areas relief. By Antony Seely. SN/BT/2153.
Stamp duty : disadvantaged areas relief (84 KB , PDF)
Background information for the debate "Impact of changes to business rate relief on high street business", taking place on 4 June 2025
In the 2024 Autumn Budget the Chancellor announced the introduction of VAT on private school fees from 1 January 2025. This briefing discusses the background to the government's decision and the legislation to bring it into effect.
The state pension is liable to income tax, though pensioners are unlikely to pay tax in practice if their only income is the state pension.