Work and incomes

This paper discusses the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement. It looks at how this procedure may be affected by the timing of a General Election, and the decision in 2017 to move the Budget from the Spring to the Autumn. It also provides some suggestions for further reading.

This Commons Library Briefing Paper discusses the new public sector exit payment cap that comes into force in November 2020. In particular, it considers how the cap could impact lower-income workers and the circumstances in which the cap can be relaxed.

The High Income Child Benefit Charge provides for Child Benefit to be clawed back through the tax system from families where the highest earner has an income in excess of £50,000.

Please note: for information on accessing food banks and food parcels during the pandemic please see our briefing Coronavirus: Support for household finances. For an account of developments in food bank activity over the crisis period see section 7 of this paper, Food Banks in the UK. Recent research means we have increasing amounts of data on food banks, giving us a fuller picture of their provision across the UK, and providing a more detailed picture of the characteristics of food bank users.

This note sets out the rules regarding the tax treatment of alcohol and tobacco purchases made by passengers, and sets out proposals the Government has published for reforming these rules in the context of Brexit, and the UK’s departure from the EU single market.

This paper tracks the evolving impact of the coronavirus outbreak on the labour market.

This paper presents the latest statistics on youth unemployment in the UK as well as comparisons with other EU countries.

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.

This paper discusses the background to the Government's proposals, announced in the 2018 Budget, to introduce a Digital Services Tax from April 2020, in the context of wider concerns as to the challenge of taxing digital businesses and moves to agree reforms to the international tax system.

Average Earnings: Regularly updated data on average weekly earnings, including breakdowns by public and private sectors.

An Opposition Day debate will be held on the subject of 'Fire and re-hire tactics' on Wednesday 14th October 2020.

This note discusses the process by which National Insurance numbers (NINOs) are allocated and the uses to which they are put, before discussing the background to the introduction of the 'Right to Work' test for individuals requiring a NINO for employment purposes.

Data on unemployment in the UK.