Research Briefing
VAT on solar panels and other energy-saving materials
This briefing explains the current VAT treatment on the installation of energy-saving materials in the UK, analyses recent changes, and outlines recent developments.
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Research Briefing
Spring Budget 2021: personal allowance and higher rate threshold
In the 2021 Budget the then Chancellor Rishi Sunak announced that the income tax personal allowance and the higher rate threshold would be frozen for four years from 2022/23 to 2025/26.
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Research Briefing
Spring Budget 2024: Background briefing
Ahead of the 2024 Spring Budget on 6 March, this briefing looks at the UK’s economic situation, economic forecasts and the public finances.
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Research Briefing
VAT on tourism and hospitality services
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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Constituency casework
How do I challenge my business rates bill in England?
How business rates bills in England are calculated and how ratepayers can challenge them.
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Research Briefing
Non-Domestic Rating Act 2023
Parliamentary consdideration of the Biill that became the Non-Domestic Rating Act 2023, which made minor amendments to business rates legislation and introduced three-yearly instead of five-yearly revaluations
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Research Briefing
Digital Services Tax
This briefing discusses the introduction of the Digital Services Tax in April 2020, in the context of developments for an international agreement to reform the corporate tax system.
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Research Briefing
Direct taxes: rates and allowances 2023/24
This briefing sets out direct tax rates and principal tax allowances for the 2023/24 tax year.
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Debate Pack
e-petition debate on allowances and tax arrangements for foster carers
There will be a debate relating to an epetition on allowances and tax arrangements for foster carers. This debate will take place in Westminster Hall on 15 January 2024, and will be led by Martyn Day MP.
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Research Briefing
National Insurance Contributions (Reduction in Rates) Bill 2023-24
The National Insurance Contributions (Reduction in Rates) Bill [Bill 12 of 2023-24] was introduced on 23 November 2023.
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Research Briefing
Business rates: Reliefs and grants
Reliefs available to ratepayers on business rate bills in England
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Debate Pack
Public registers of beneficial ownership in the Overseas Territories and Crown Dependencies
A debate on the implementation of public registers of beneficial ownership in the UK’s Overseas Territories and Crown Dependencies will take place on Thursday 7 December 2023, in the House of Commons Chamber. The debate has been scheduled by the Backbench Business Committee and will be led by Dame Margaret Hodge MP
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Research Briefing
Autumn Statement 2023: A summary
A summary of the announcements in the 2023 Autumn Statement and an overview of the latest economic forecasts.
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Research Briefing
Autumn Statement 2023: Background briefing
Ahead of the 2023 Autumn Statement on 22 November, this briefing looks at the UK’s economic situation, economic forecasts and the public finances.
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Debate Pack
Tax-free shopping for international visitors
A debate on tax-free shopping for international visitors is to be held in Westminster Hall on 7 September 2023 at 3pm. The subject has been chosen by the Backbench Business Committee, and the debate was requested by Sir Geoffrey Clifton-Brown. The debate will last 90 minutes.
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