• Research Briefing

    Pensions Bill: Committee Stage Report

    This is a report on the Public Bill Committee Stage of the Pensions Bill. It is designed to complement Research Paper Pensions Bill (RP 11/52), which covers in more detail the background to the Bill and the debates in the House of Lords.

  • Research Briefing

    Initial proposals for new constituency boundaries: Northern Ireland

    The number of parliamentary constituencies in Northern Ireland will fall from 18 to 16 as part of the current boundary review. Provisional proposals for 16 new seats were published by the Boundary Commission for Northern Ireland on 13 September 2011. This note looks at the extent to which proposed constituencies can be identified with existing seats and which existing constituencies would be most affected by the proposals.

  • Research Briefing

    Nominations to Select Committees

    This note outlines the background to various proposals that have been made for changes to the way in which the members of select committees are nominated. It includes details of the proposals made by the Select Committee on Reform of the House of Commons, which was established in July 2009 to advise on reforms to, inter alia, make select committee processes more democratic; and details of the recommendations adopted by the House. It also includes details of the initial operation of the new system of elected select committee chairs, and nominations, from June 2010 onwards.

  • Research Briefing

    Country of Birth, and Nationality statistics

    Country of Birth, and nationality statistics. By Tom Rutherford. SN/SG/2076. Statistics on the country of birth, and nationality, of UK residents. More than 1 in 10 of the UK population was born outside the country, and this note provides details and breakdowns where possible.

  • Research Briefing

    Hypothecated taxation

    Hypothecation is the term used to describe the process of assigning tax revenues to a specific end, or - in certain cases - ensuring that they are not spent on one particular end. This note looks at the case that has been made for hypothecated taxation, before looking at a number of areas where its potential use has been discussed and the very limited way it has featured to date in the UK tax system.

  • Research Briefing

    Initial proposals for new constituency boundaries: England

    The Boundary Commission for England published its initial proposals for 502 new English constituencies on 13 September 2011. This note examines how the initial proposals would change the existing map of constituencies. It looks at the extent to which proposed constituencies can be identified with existing seats, including which seats remain unchanged, and which existing constituencies would be most affected by the proposals.

  • Research Briefing

    Localism Bill: Planning

    This note highlights some important issues in the planning part of the Localism Bill as it completed its Commons stages and went to the House of Lords.

  • Research Briefing

    VAT on ‘labour-intensive’ services

    All Member States have limited discretion to set VAT rates under EU VAT law. Under a scheme agreed in October 1999, countries may introduce a reduced VAT rate on certain 'labour-intensive' services. Several countries have made use of the scheme, though the UK Government has shown no interest in doing so. This note discusses the development of European VAT law, before looking at this scheme in detail.