Research Briefing
Disabled people in employment
This briefing describes the ONS's employment statistics for disabled people and the government’s programmes to support disabled people in work.
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Research Briefing
Spring Budget 2024: Reaction
This page provides links to analysis of the 2024 Spring Budget from selected think tanks, business groups, political parties and other organisations.
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Research Briefing
Spring Budget 2024: A summary
A summary of the announcements in the 2024 Spring Budget and an overview of the latest economic forecasts.
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Research Briefing
VAT on solar panels and other energy-saving materials
This briefing explains the current VAT treatment on the installation of energy-saving materials in the UK, analyses recent changes, and outlines recent developments.
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Research Briefing
Spring Budget 2021: personal allowance and higher rate threshold
In the 2021 Budget the then Chancellor Rishi Sunak announced that the income tax personal allowance and the higher rate threshold would be frozen for four years from 2022/23 to 2025/26.
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Research Briefing
The NHS workforce in England
This briefing covers the NHS workforce in England, including key targets, recruitment and retention issues, workforce planning and Government policy.
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Research Briefing
Spring Budget 2024: Background briefing
Ahead of the 2024 Spring Budget on 6 March, this briefing looks at the UK’s economic situation, economic forecasts and the public finances.
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Research Briefing
VAT on tourism and hospitality services
This briefing gives a short introduction to the way VAT works, and the significance that EU VAT law has had for setting VAT rates, before discussing the campaign for a lower VAT rate on tourist services, and the introduction of a temporary reduced VAT rate for hospitality, holiday accommodation and attractions which applied from July 2020 to March 2022.
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Constituency casework
How do I challenge my business rates bill in England?
How business rates bills in England are calculated and how ratepayers can challenge them.
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Research Briefing
Non-Domestic Rating Act 2023
Parliamentary consdideration of the Biill that became the Non-Domestic Rating Act 2023, which made minor amendments to business rates legislation and introduced three-yearly instead of five-yearly revaluations
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Debate Pack
Employment of people living in rural and coastal communities
There will be a Westminster Hall debate on employment of people living in rural and coastal communities on Thursday 1 February 2024.
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Research Briefing
University strike action in the UK
This briefing explains why some university staff have been taking industrial action over pensions, pay, and working conditions in recent years, and what students can do if their studies are disrupted.
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Research Briefing
Digital Services Tax
This briefing discusses the introduction of the Digital Services Tax in April 2020, in the context of developments for an international agreement to reform the corporate tax system.
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Research Briefing
Direct taxes: rates and allowances 2023/24
This briefing sets out direct tax rates and principal tax allowances for the 2023/24 tax year.
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Research Briefing
Trade unions and industrial relations
This briefing covers the rules governing trade unions, the rights of union members, collective bargaining, strikes and other industrial action
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