Research Briefing
Health and Social Care Levy Act 2021
The Health and Social Care Levy Act 2021 received Royal Assent on 20 October 2021.
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Research Briefing
September 2022 fiscal statement: A summary
A summary of the announcements in the Chancellor's September 2022 fiscal statement and links to analysis and further reading.
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Research Briefing
Background to the September 2022 fiscal statement
This briefing sets out the background to the Chancellor’s fiscal statement, which is expected on 23 September 2022.
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Insight
The council tax rebate: How will it work?
A resident who has moved into a property since 1 April 2022 is not eligible for the rebate for that property.
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Research Briefing
Alcohol taxation and the pub trade
This briefing looks at the way alcoholic drinks are taxed, and recent proposals made by the Government for reform.
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Research Briefing
Energy (Oil and Gas) Profits Levy Bill 2022-23
The Energy (Oil and Gas) Profits Levy Bill 2022-23 is to introduce a new temporary levy on North Sea oil and gas production.
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Debate Pack
Spending of the Department for Work and Pensions on the cost of living measures
An Estimates Day debate on the spending of the Department for Work and Pensions on the cost of living measures will take place in the House of Commons Chamber on Tuesday 5 July 2022.
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Debate Pack
Spending of the Department for Work and Pensions on the cost of living measures
An Estimates Day debate on the spending of the Department for Work and Pensions on the cost of living measures will take place in the House of Commons Chamber on Tuesday 5 July 2022.
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Research Briefing
Taxation of road fuels
This Commons Library briefing discusses the approach of Labour, Coalition and Conservative Governments since 2010 to taxing road fuels.
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Debate Pack
Potential merits of introducing new wealth taxes
A Westminster Hall debate on the 'Potential merits of introducing new wealth taxes' has been scheduled for 14 June 2022 2.30-4pm. The debate has been initiated by Richard Burgon MP.
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Research Briefing
VAT on tourism
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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Insight
Hosting Ukrainian refugees: Council tax implications
How hosting a Ukrainian refugee through the Homes for Ukraine Scheme may affect council tax payments, including single person discounts and second homes.
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Research Briefing
The 2019 Loan Charge
In the 2016 Budget the Government announced the introduction of the Loan Charge - a major initiative to tackle the mass marketing of tax avoidance ‘loan schemes’.
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Debate Pack
National Insurance Contributions (Increase of Thresholds) Bill 2021-22
The National Insurance Contributions (Increase of Thresholds) Bill [Bill 292 of 2021-22] was introduced on 24 March 2022, and had its second reading on this day.
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Research Briefing
Spring Statement 2022: A summary
A summary of the announcements in the Chancellor's Spring Statement of 23 March 2022 and an overview of the latest economic forecasts.
Total results (page 3 of 26)