• Research Briefing

    Voter ID pilots

    At the 2018 local elections in England, five local authorities held voter ID pilot schemes - Bromley, Gosport, Swindon, Watford and Woking.

  • Research Briefing

    The 2018 Venezuelan Presidential elections

    Venezuela is facing a growing political, economic and social crisis. With Presidential elections scheduled for Sunday, can things get better? This paper looks at the political developments in Venezuela from Hugo Chavez’s death in 2013 to today, the candidates and their prospects, and what might happen afterwards. Most analysts believe the incumbent President Nicolás Maduro, will win another term. However, a lot will depend on how many voters heed the main opposition bloc's call to boycott the elections, or whether they will turn out to vote for Maduro's opponent- former Chavista -Henri Falcón. With the economy in crisis, and growing poverty, hunger and disease fuelling mass migration, the prospects for Venezuela, regardless of who wins the election, do not look bright.

  • Research Briefing

    Starter Homes for First-Time Buyers (England)

    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 No starter homes were built and the policy appears to have been replaced by First Homes.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

    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

    Corporation tax in Northern Ireland

    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

    Taxation of non-domiciles: recent developments

    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

    People claiming unemployment benefits by constituency, April 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

    Local Elections 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.