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.

This note analyses proposals in the mid-2010s for new taxes, charges and fiscal powers for local government in England, plus proposed changes to the system of local government finance and for additional powers to borrow.
Local government devolution: fiscal proposals (3 MB , PDF)
This paper has been superseded by Library briefing no. 07029, Devolution to local government in England.
Local government devolution: fiscal proposals (3 MB , PDF)
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.
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.
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.