Taxation of state pension
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.
Documents to download
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Taxing small businesses: Budget 2000 to Budget 2006 (230 KB , PDF)
This historical note examines the difficulty of designing effective tax incentives for small companies, in the context of the four year history of the zero rate of corporation tax, introduced in April 2002.
Documents to download
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Taxing small businesses: Budget 2000 to Budget 2006 (230 KB , PDF)
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VAT on private school fees
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.
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VAT and Churches
Construction work to repair buildings, including historic churches, is charged VAT at the 20% standard rate. The Listed Places of Worship Grant Scheme provides grants to mitigate the VAT costs for these repairs.
