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.
Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-25
A briefing on the Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-25
The UK’s fiscal targets
This briefing looks at the UK's fiscal targets and wider policy for managing the public finances.
-
Research Briefing
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.
-
Research Briefing
Taxation of North Sea oil and gas
This Library briefing gives an overview of how the profits from North Sea oil and gas production are taxed, and how the fiscal regime has been reformed in recent years.
-
Research Briefing
Key documents: taxation
This briefing lists a series of key documents on taxation.
-
Research Briefing
The Budget and the annual Finance Bill
This briefing examines the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement.
-
Debate Pack
Fiscal impact of the Autumn Budget 2024 on Scotland
A Westminster Hall debate on the fiscal impact of the Autumn Budget 2024 on Scotland is scheduled for Tuesday 7 January 2025 from 2.30pm until 4.00pm. The debate will be led by Greg Poynton MP.
-
Research Briefing
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.
-
Research Briefing
National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024-25: Progress of the Bill
The second reading of the National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024-25 took place on 3 December. Its remaining stages are scheduled to take place on 17 December.
-
Research Briefing
Autumn Budget 2024 and Finance Bill 2024-25: Progress of the Bill
The Budget was delivered by Chancellor Rachel Reeves on 30 October 2024. The Finance Bill 2024-25 received its second reading on 27 November.
-
Research Briefing
Capital gains tax : recent developments
This briefing discusses the reforms made to capital gains tax since 2008, including the most recent changes announced in the 2024 Autumn Budget.
-
Research Briefing
Stamp Duty Land Tax: Current situation and developments since 2020
This briefing explains the current rates of Stamp Duty Land Tax and of the property transaction taxes in Scotland and Wales, and proposals for reform.
-
Research Briefing
National Insurance contributions: an introduction
This note gives an introduction to National Insurance system, and the debate there has been about integrating National Insurance contributions (NICs) with income tax.
-
Research Briefing
The 2019 Loan Charge
In the 2016 Budget the Government announced the introduction of the Loan Charge to tackle the mass marketing of tax avoidance ‘loan schemes’.
Total results (page 1 of 33)