Research Briefing
Tax statistics: an overview
This briefing provides an overview of tax statistics, including recent trends, forecasts, and distribution of taxpayers.
-
-
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’.
-
Research Briefing
Vehicle excise duty and zero emission vehicles
Zero emission vehicles will begin paying vehicle excise duty from 1 April 2025. This decision was taken by the Conservative Government at Autumn Statement 2022.
-
Constituency casework
Getting a National Insurance number (NINO)
Find out how National Insurance numbers are issued in Great Britain and what to do if someone doesn’t have one or can’t find it.
-
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
The UK’s fiscal targets
This briefing looks at the UK's fiscal targets and wider policy for managing the public finances.
-
Research Briefing
Impact of planned changes to employer National Insurance contributions on police forces
On Wednesday 11 February 2025 there will be a Westminster Hall debate on the impact of planned changes to employer National Insurance contributions on police forces. The debate will start at 4.30pm and will be led by Esther McVey MP.
-
Research Briefing
Council tax: local referendums
This briefing note explains the system of referendums on council tax increases in local authorities. It sets out the legislative framework and the thresholds that have been set in previous years.
-
Research Briefing
The new alcohol duty system
A new alcohol duty system was implemented on 1 August 2023. This briefing discusses the new duty regime, how it was developed, and how it compares to the former one.
-
Research Briefing
Fiscal drag: An explainer
Several tax thresholds have not been increased since 2022. This briefing looks at fiscal drag in the context of taxation in the UK, with a specific focus on income tax thresholds.
-
Insight
What will happen to the tax on wine from 1 February 2025?
Since August 2023, most wines sold in the UK have been taxed differently to other alcoholic products. This will change on 1 February 2025.
-
Research Briefing
Changes to agricultural and business property reliefs for inheritance tax
At the Autumn 2024 Budget, the government announced that, from April 2026, it would restrict the inheritance tax relief available for agricultural and business property. There has been significant debate over how many farms and other businesses this measure would affect.
-
Research Briefing
Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-25
A briefing on the Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-25
-
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.
-
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.
Total results (page 2 of 33)