Debate Pack
On 7 September 2021 the Prime Minister, Boris Johnson, announced plans to provide an additional £12 billion per year for health and social care on average over the next three years, to be funded by a new, UK-wide 1.25 per cent Health and Social Care Levy (the Levy), to be introduced from April 2022. The Health and Social Care Levy Bill 2021-22 [Bill 160 of 2021-22] was introduced on 8 September 2021.
Research Briefing
The Health and Social Care Levy Bill 2021-22 [Bill 160 of 2021-22] was introduced on 8 September 2021.
Research Briefing
A brief guide to the system of non-domestic rating, better known as ‘business rates’.
Research Briefing
A briefing on reliefs available to ratepayers on business rate bills.
Research Briefing
On 27 October, the Chancellor presented the Autumn Budget and Spending Review to Parliament. The Office for Budget Responsibility also published new forecasts for the economy and public finances. This briefing summarises the key announcements.
Research Briefing
This briefing sets out the background to the Autumn Budget and Spending Review 2021, which will take place on 27 October 2021. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.
Research Briefing
On Tuesday 21 September there will be an Opposition Day Debate on the "Effect of Government policy on the finances of working people"
Research Briefing
What principles should shape the tax system? This briefing paper examines what can be learnt from research and policy.
Research Briefing
Public spending and taxation in Scotland was a hotly debated issue in the run up to the Scottish independence referendum, and has remained so since. A range of statistics exist on the subject: here we look at what these say and how they are measured.
Debate Pack
The Stamp Duty Land Tax (Temporary Relief) Bill 2019-21 implements a temporary increase in the stamp duty land tax nil rate band, announced by the Government on 8 July 2020. The Bill completed all of its stages in the Commons on 13 July, and this legislation received Royal Assent on 22 July.
Research Briefing
This note discusses the current, limited, tax relief given for employer-supported childcare, and the case that has been made for wider relief on these costs.
Research Briefing
This paper looks at the recent debate on taxing aviation, in the context of concerns about the structure of air passenger duty (APD), the rates of tax, earlier reforms to APD in the 2014 Budget, and the current Government's consultation on aviation tax launched in March 2021. The development of APD since its introduction is set out in two other Commons Briefing papers (CBP413 & CBP6426).
Research Briefing
For over 30 years businesses in the construction industry have operated a special scheme to account for tax on payments made between contractors and subcontractors. After a long period of consultation, the 'Construction Industry Scheme' was reformed in 2007. This note discusses the background to this reform, and recent reforms to tackle VAT fraud in this sector.
Research Briefing
This Commons Library paper discusses the way that sales of residential property are taxed, and a series of reforms that have been introduced to stamp duty land tax in recent years.
Research Briefing
This briefing discusses the way sanitary protection is charged VAT - more specifically, the Labour Government’s introduction of a 5% rate from 1 January 2001, which was then the lowest rate then permissible due to EU VAT rules, and, more recently, with the UK's departure from the EU, the current Government’s introduction of a zero rate from 1 January 2021.
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