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
-
Key documents: taxation (551 KB , PDF)
This briefing lists some of the most useful sources on tax law, tax policy and tax statistics, as well as guidance for taxpayers. It also provides a checklist of official documents and briefing material on Budgets since 2010, and gives a short selection of other reading on the Parliamentary scrutiny of government taxation and spending.
Documents to download
-
Key documents: taxation (551 KB , PDF)
Related posts
-
-
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.
-
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.
