Research Briefing
National Insurance Contributions Bill 2021-22
The National Insurance Contributions Bill 2021-22 [Bill 10 of 2021-22] was introduced on 12 May 2021. The Bill had its second reading on 14 June 2021.
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Debate Pack
Opposition Day Debate: The impact of cost of living increase on pensioners
An Opposition Day Debate on the impact of cost of living increase on pensioners is scheduled for Monday 21 March 2022.
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Research Briefing
Background to Spring Statement 2022
This briefing sets out the background to Spring Statement 2022, which will take place on 23 March 2022. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.
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Constituency Casework
Business rates appeals: England
Basic information for business ratepayers who may wish to appeal against a business rates bill.
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Constituency Casework
Should I be paying council tax on…. ?
Brief information about council tax liability for some different properties and residential situations.
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Research Briefing
Northern Ireland: Key issues
A briefing paper on some "key issues" in the forthcoming elections to the Northern Ireland Assembly
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Debate Pack
Autumn Budget 2021 and Finance (No.2) Bill 2021-22
The Chancellor Rishi Sunak presented the Autumn 2021 Budget on 27 October. The Finance (No.2) Bill 2021-22 was published on 4 November, and completed its scrutiny in the House of Commons on 2 February 2022. The Finance Act 2022 received Royal Assent on 24 February 2022.
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Research Briefing
Digital Services Tax
This paper discusses the background to the Government's proposals, announced in the 2018 Budget, to introduce a Digital Services Tax from April 2020, in the context of wider concerns as to the challenge of taxing digital businesses and moves to agree reforms to the international tax system.
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Research Briefing
Local Government Finance Settlement 2022/23
This Settlement will provide £16.3 billion in funding to English councils. This briefing looks at the changes in local funding and what might happen next.
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Research Briefing
UK Government policy on freeports
This briefing looks at the background to the UK Government's freeports policy, including the Spring 2021 Budget's announcement of freeport locations.
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Research Briefing
Autumn 2021 Budget: Economic Crime (Anti-Money Laundering) Levy
In the Autumn 2021 Budget the Government announced it would introduce a new levy to raise approximately £100 million per year to help fund anti-money laundering and economic crime reforms.
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Research Briefing
Taxation of banking
This Commons Library briefing looks at the public debate over the tax treatment of the banking sector in the wake of the 2008 financial crisis, before discussing the different approaches taken in successive years by Labour, Coalition and Conservative Governments.
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Debate Pack
Opposition day debates: VAT on household energy bills, and Reducing costs for business
This landing page provides material for two Opposition day debates: the first on VAT on household energy bills, the second on reducing costs for business, to be held on 11 January 2022.
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Research Briefing
Autumn 2021 Budget: Basis period reform
In the Autumn 2021 Budget the Government announced that it would reform income tax 'basis periods' so businesses’ profit or loss for a tax year would be the profit or loss arising in the tax year itself, regardless of its accounting date.
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Research Briefing
Town centre regeneration
The future of town centres and high streets has long been a matter of concern, with the most recent debate in the House of Commons in December 2020. This briefing highlights some of the key trends and discussions.
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