Tourist taxes: policy and debates
A briefing about transient visitor levies or 'tourist taxes', including information on plans for the introduction of tourist taxes in Scotland and Wales.
Northern Ireland does not have a system of council tax but has retained a rating system which, until recently, had remained broadly unchanged for a century and a half.
Rating in Northern Ireland (133 KB , PDF)
This paper is no longer being updated.
Rating in Northern Ireland (133 KB , PDF)
A briefing about transient visitor levies or 'tourist taxes', including information on plans for the introduction of tourist taxes in Scotland and Wales.
The Budget was delivered by Chancellor Rachel Reeves on 30 October 2024. The Finance Bill 2024-25 received its second reading on 27 November.
This briefing discusses the reforms made to capital gains tax since 2008, including the most recent changes announced in the 2024 Autumn Budget.