This note examines the VAT treatment of sports clubs - in the context of the change made in UK VAT law in 1994 to exempt from VAT certain sport supplies, and subsequent debate as to how these rules have affected golf clubs.
This House of Commons Library briefing paper provides an overview of Employment and Support Allowance (ESA) and details the changes to the Work Related Activity Component that will be introduced from April 2017. The paper also includes information on the mitigating support announced by the Government.
The briefing sets out the background to Spring Budget 2017 which will take place on Wednesday 8 March 2017. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.
This note explains current moves to provide a mechanism for using unclaimed financial assets for charitable purposes, outlines the scale of the issue and provides advice on how constituents can check to see if they can reclaim any 'lost' assets. A more complete account of the issue can be found in Library Research Paper 08/73 which was produced for the passage of the Dormant Bank and Building Society Accounts Bill, in 2008.
This paper explains the policy background to and contents and purpose of the Vehicle Technology and Aviation Bill 2016-17 (HC Bill 143).
The Bill was introduced in the House of Commons on 22 February 2017. It is scheduled to receive Second Reading on 6 March.
This Commons Library briefing paper describes various initiatives aimed at growing the self-build and custom build housing sectors. Both self-build and custom build provide routes into home ownership for individuals and groups who want to play a role in developing their own homes. The paper covers England only.
Honours awarded today are mostly part of the Order of the British Empire, which was established in 1917. Almost from the beginning there was controversy about who should receive honours and suggestions of impropriety, particularly in the award of honours for political service. This briefing provides an introduction to the various types of honours. It sets out the recent revival of the award of honours for parliamentary and political service. It also explains how an honour may be removed and summarises reviews of the system.
This Commons library briefing gives an introduction to International Women’s Day (IWD), celebrated on the 8th of March. It examines a variety of indicators for women’s equality both in the UK and internationally.
This Commons Library Briefing Paper sets out results of the by-elections held since the 2015 election. Currently there have been 10 by-elections, the latest two were held on 23 February 2017.
Full details are presented in the associated PDF but an overview of the recent by-election results are shown below.
This short paper summarises the law in respect of helicopter and light aircraft noise; safety when flying low over built up areas; permitted development for landing sites and routes of complaint if an aircraft breaches those rules.
This Commons Library Briefing Paper gives background to Dr Eilidh Whiteford's Private Members' Bill requiring the UK Government to ratify the Council of Europe Convention on preventing and combating violence against women (the "Istanbul Convention").
The Awards for Valour (Protection) Bill, which was presented on 29 June 2016, is sponsored by Gareth Johnson MP. The Bill passed Second Reading in the Commons on 25 November 2016. Several amendments which narrow the scope of the Bill were adopted in Committee on 1 February 2017. Report Stage and Third Reading is now scheduled for 24 February 2017. The Bill has the full support of the Government and is therefore considered likely to progress.
England's A&E attendances in 2016 were 5.2% higher than in 2015. In 2016 16.2% of patients spent over 4 hours in major A&E departments, compared with 4.8% five years ago. This briefing gives stats on A&E demand, performance and pressure for England, Wales, Scotland and Northern Ireland.