Council tax: local referendums
This briefing note explains the system of referendums on council tax increases in local authorities. It sets out the legislative framework and the thresholds that have been set in previous years.

Motorcycle helmets as well as protective boots and helmets for industrial use and cycle helmets are charged a zero rate of VAT. This note discusses the scope of this VAT relief and the concerns there have been that it might have to be withdrawn under EC proposals for harmonising VAT rates.
VAT on motorcycle helmets (84 KB , PDF)
Protective helmets for wear by someone driving or riding a motor cycle are charged a zero rate of VAT. This zero rate extends to protective boots and helmets for industrial use and pedal cycle helmets. Detailed guidance on the scope of the zero rate is published by HM Revenue & Customs. In July 2003 the European Commission published proposals to simplify the EU rules on VAT rates, which, if adopted, would have meant the abolition of this zero rate. Any amendment to these rules – as with any VAT directive – must agreed unanimously between the Member States, and the Commission’s proposals were strongly opposed by the UK Government and several other countries. After a period of deadlock an agreement was finally reached in February 2006: a minimalist package that allowed for existing reduced and zero rates to continue. Since then these rules have remained unchanged, bar the addition of two minor items to the list of goods and services which Member States may, if they wish, apply a reduced rate.
VAT on motorcycle helmets (84 KB , PDF)
This briefing note explains the system of referendums on council tax increases in local authorities. It sets out the legislative framework and the thresholds that have been set in previous years.
A new alcohol duty system was implemented on 1 August 2023. This briefing discusses the new duty regime, how it was developed, and how it compares to the former one.
Several tax thresholds have not been increased since 2022. This briefing looks at fiscal drag in the context of taxation in the UK, with a specific focus on income tax thresholds.