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.

In 2006, the UK tax burden was 37.1%, 11th highest of 30 OECD countries.
Burden of Taxation: International Comparisons (75 KB , PDF)
In 2006, the UK tax burden was 37.1%, 11th highest of 30 OECD countries.
Burden of Taxation: International Comparisons (75 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.