Research Briefing Archives

Research Briefing

Starter Homes for First-Time Buyers (England)

Friday, 18 May, 2018

This briefing paper explains the Coalition Government's starter homes initiative. The homes were to be available at a minimum 20% discount on market value to first-time buyers under the age of 40. The paper outlines legislative provisions in the Housing and Planning Act 2016 to enact the initiative, together with planning policy reforms and a £1.2 billion Starter Homes Land Fund to support starter homes delivery. No starter homes were built and the policy appears to have been replaced by First Homes. This paper is historic and will not be updated.
Research Briefing

Insurance Premium Tax

Friday, 18 May, 2018

Insurance Premium Tax (IPT) is charged on insurance premiums and covers most general insurance. This note gives a short history of the tax since it was introduced in 1993, including the rise in the main rate of tax confirmed in the Spring 2017 Budget.
Research Briefing

Mental Health Units (Use of Force) Bill 2017-19: Committee Stage Report

Thursday, 17 May, 2018

This House of Commons Library briefing provides information on key provisions in the Mental Health Units (Use of Force) Bill 2017-19. This is a Private Member's Bill which is seeking to make provision about the oversight and management of the use of force in relation to patients in mental health units.
Research Briefing

Corporation tax in Northern Ireland

Wednesday, 16 May, 2018

In March 2015 Parliament passed the Corporation Tax (Northern Ireland) Act 2015 which, subject to commencement regulations, will devolve corporation tax rate setting powers to the Northern Ireland Assembly. The Government has committed to commencing the regime if the NI Executive demonstrates its finances are on a sustainable footing. This note discusses the development of the Government’s policy and the wider debate over corporate tax competition.
Research Briefing

Can Europe save the Iran nuclear deal?

Tuesday, 15 May, 2018

European leaders say they will try to save the Iran nuclear deal. Is this realistic?
Research Briefing

Taxation of non-domiciles: recent developments

Tuesday, 15 May, 2018

A person's 'domicile' is their permanent home, and while this is a concept of general law, it has long been an important consideration in an individual's liability to pay tax in the UK. "Non-domiciles" who live in the UK have been entitled to be taxed under the "remittance basis", where any overseas income or gains is only subject to UK tax if remitted to this country. In the Summer 2015 Budget the Government announced a number of major changes to non-domicile taxation which are to take effect from April 2017. This paper discusses the background to these proposals and the current debate as to their impact.
- Research Briefing
- Tax
Research Briefing

People claiming unemployment benefits by constituency, April 2018

Tuesday, 15 May, 2018

This paper provides figures for the number of people claiming unemployment benefits (the “claimant count”) by parliamentary constituency, as well as a summary of the latest labour market statistics for the UK as a whole. The UK employment rate climbed to a new record high of 75.6% in January-March 2018, the inactivity rate fell to a new record low of 21.0% and the unemployment rate was at its lowest level since 1975. Average weekly pay excluding bonuses grew slightly faster than prices for the first time in over a year, although there was slower growth in average pay including bonuses.
Research Briefing

Universal Credit: roll out

Tuesday, 15 May, 2018

Universal Credit (UC) is the Government’s new working-age benefit. The Government is currently rolling out the UC full service, the service all areas will eventually use, across Great Britain. Our UC roll out tool shows when the UC full service launched, or is scheduled to launch, at jobcentres in and around your constituency.
Research Briefing

Prospects for combat air: What follows Typhoon and Lightning?

Tuesday, 15 May, 2018

This Commons Library briefing paper looks at the RAF's current and future combat aircraft fleet, the UK aerospace industry and prospects for international collaboration ahead of the publication of the Combat Air Strategy.
Research Briefing

Local Elections 2018

Monday, 14 May, 2018

This briefing paper contains detailed results and analysis of the 2018 Local Elections, held on 3 May. It provides election results by party & local authority, as well as analysis of estimated national equivalent vote share, party affiliation of councillors, historic council control, and more.
Research Briefing

Main Estimates: Government spending plans for 2018-19

Tuesday, 08 May, 2018

This briefing discusses Parliament's approval of the Government's spending plans. It includes a summary of each government department's spending plans for 2018/19.
Research Briefing

Armed Forces accommodation allowance exemption

Friday, 04 May, 2018

In the Autumn Budget 2017 the Government announced that it would introduce an income tax and NICs exemption for certain allowances paid to Armed Forces personnel for renting or maintaining accommodation in the UK private market. Provision to this effect was included in the Finance Bill published after the Budget, and now forms section 8 of Finance Act 2018.
Research Briefing

Sources of Statistics: Constituency Statistics

Friday, 04 May, 2018

This introductory guide provides sources of statistics on constituency level statistics.
Research Briefing

Taxable benefits in kind: Budget 2016

Friday, 04 May, 2018

Finance Bill 2016 includes provision - specifically clause 7 of the Bill - to ensure that if there is a specific statutory provision for calculating the tax charge on a benefit-in-kind this must be used. This note explains the purpose of this clause.
- Research Briefing
- Tax
Research Briefing

Social Security (Contributions) (Amendment) Regulations SI 2018/120

Friday, 04 May, 2018

The Social Security (Contributions) (Amendment) Regulations SI 2018/120 were laid on 1 February, and came into force from 6 April 2018.
- Research Briefing
- National Insurance

Total results (page 220 of 558)