• Research Briefing

    Additional personal allowance

    Lone parents, and married parents whose partner was incapacitated, were once entitled to claim the additional personal allowance, while they cared for at least one child. This note gives a short description of this tax allowance and the Government's reasons for its being withdrawn from April 2000.

  • Research Briefing

    Widow’s bereavement allowance

    From 1980 to 2000 widows were entitled to receive a tax allowance - the widow's bereavement allowance (WBA). In April 2000 the allowance was withdrawn as part of a wider reform in state benefits for widows and widowers. This note gives a short history of the WBA, and the efforts of widowers who lost their spouses before the WBA was withdrawn to claim it.

  • Research Briefing

    Unemployment by constituency, September 2009

    This paper shows the number of people claiming Jobseeker’s Allowance recorded as resident in each constituency in the United Kingdom in September 2009, together with comparisons with the levels in September 2008 and September 1997. Residence-based unemployment rates are given for all 646 constituencies in the United Kingdom. A summary of the latest labour market data is given, along with a selection of other relevant constituency-level indicators.

  • Research Briefing

    Economic indicators, October 2009

    This Research Paper series summarises the main economic indicators currently available for the UK, along with comparisons with other major OECD countries for selected indicators. [Article: Labour market composition: long term trends]

  • Research Briefing

    Landfill communities fund

    Landfill tax is charged on waste disposed at landfill sites. Site operators may fund local community environmental projects, under a scheme allowing them to offset this investment against their tax liability, up to a specified limit. This note gives a short history of the scheme.

  • Research Briefing

    Landfill tax : introduction & early history

    Landfill tax was introduced on 1 October 1996: this country's first tax with an explicit environmental purpose. This note discusses the background to the tax's introduction. Two other notes look at recent developments concerning the tax, and at the landfill tax community fund - a tax credit scheme to reduce the environmental impact of landfill sites.

  • Research Briefing

    Unemployment by constituency, August 2009

    This paper shows the number of people claiming Jobseeker’s Allowance recorded as resident in each constituency in the United Kingdom in August 2009, together with comparisons with the levels in August 2008 and August 1997. Residence-based unemployment rates are given for all 646 constituencies in the United Kingdom. A summary of the latest labour market data is given, along with a selection of other relevant constituency-level indicators.

  • Research Briefing

    Seafarers’ earnings deduction (FED)

    This note discusses this special tax relief for seafarers, before looking at recent concerns about a change in HM Revenue & Customs' approach to claims for this relief from those working in the oil & gas sector.