Research Briefing
VAT : zero-rating e-publications
In the 2020 Budget the government announced that e-publications would be charged VAT at the zero rate, in the same way as books, newspapers and magazines. This change took effect from 1 May 2020.
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Debate Pack
Impact of employment rights on businesses
There will be a Westminster Hall debate on the impact of employment rights on businesses at 4:30pm on 16 September 2025. The debate will be opened by Lincoln Jopp MP.
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Research Briefing
Employment Rights Bill 2024-25: Lords stages and amendments
The Employment Rights Bill 2024-25 had its Lords stages between 14 March and 3 September 2025. The Commons will consider Lords amendments on 15 September 2025
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Debate Pack
Supporting neurodivergent people into employment
There will be a Westminster Hall debate on Supporting neurodivergent people into employment on Tuesday 9 September at 9:30am.
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Research Briefing
The 2019 Loan Charge
In the 2016 Budget the government announced the introduction of the Loan Charge to tackle the mass marketing of tax avoidance ‘loan schemes’.
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Research Briefing
Capital gains tax : recent developments
This briefing discusses the reforms made to capital gains tax since 2008, including the most recent changes announced in the 2024 Autumn Budget.
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Debate Pack
Support for rural businesses
A debate on support for rural businesses will take place in Westminster Hall on 18 June 2025 at 2:30pm. The Library will publish briefing materials ahead of the debate.
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Research Briefing
Informal carers’ employment rights and support
An overview of the employment rights and support available to informal carers, and public policy reviews on this topic in recent years.
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Debate Pack
Government support for disadvantaged communities
A Westminster Hall debate on government support for disadvantaged communities is scheduled for Wednesday 4 June 2025 at 9:30am. The debate will be led by Sureena Brackenridge MP.
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Debate Pack
Impact of changes to business rate relief on high street business
Background information for the debate "Impact of changes to business rate relief on high street business", taking place on 4 June 2025
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Research Briefing
Who provides informal care?
Statistics on who provides informal care in the UK, as well as their employment, incomes and earnings
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Research Briefing
Institute for Apprenticeships and Technical Education (Transfer of Functions etc) Bill [HL]: Progress of the bill
The bill will abolish the Institute for Apprenticeships and Technical Education and transfer its functions to the Department for Education. It received royal assent on 15 May 2025.
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Debate Pack
Carer’s leave
A debate has been scheduled in Westminster Hall for Wednesday 14 May from 4.30-5:30pm on Carer's leave. The debate will be led by Wendy Chamberlain MP (Lib Dem).
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Debate Pack
Government support for employment in the automotive manufacturing sector
On Wednesday 7 May 2025 at 9:30am, there will be a Westminster Hall debate on government support for employment in the automotive manufacturing industry. The debate is sponsored by Rebecca Paul MP.
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Debate Pack
Debate on transitional support for North Sea oil and gas workers
A Westminster Hall debate has been scheduled for 9.30am on 23 April on transitional support for North Sea oil and gas workers. The debate will be opened by Kirsty Blackman MP.
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