Red diesel and private pleasure craft

Documents to download

Red diesel and private pleasure craft. By Antony Seely. SN/BT/3017.

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.
- Local government
- Tax
The new alcohol duty system

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.
- Tax
Fiscal drag: An explainer

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.
- Economic policy
- Tax