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Debate Pack
Endometriosis workplace support
A Westminster Hall debate on Endometriosis workplace support has been scheduled for Tuesday 29 October 2019 from 2.30-4 pm. The debate has been initiated by Rt Hon Alec Shelbrooke MP.
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Research Briefing
Withdrawal Agreement Bill: Protection for workers’ rights
Clause 34 and Schedule 4 of the Bill set out protections for workers’ rights.
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Research Briefing
Taxing aviation fuel
At present, although road fuel is charged excise duty, which represents a substantial proportion of the pump price paid by motorists, aviation kerosene (AVTUR) which is used in jet engines is exempt from tax.
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Insight
Withdrawal Agreement Bill: Protection for workers’ rights
Clause 34 and Schedule 4 of the Bill set out protections for workers’ rights.
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Research Briefing
Revisions to the Political Declaration on the framework for future EU-UK relations
The UK and EU agreed a revised Political Declaration on the framework for the future UK-EU relationship on 17 October. This Briefing provides an outline of the contents of the Declaration and the key changes in the revised text
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Research Briefing
The October 2019 EU UK Withdrawal Agreement
Boris Johnson's Government negotiated a new 'deal' with the European Union, formed of a Political Declaration and a Withdrawal Agreement. This paper focuses on the Withdrawal Agreement and how it compares to the one negotiated by Theresa May's Government.
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Research Briefing
Employment (Allocation of Tips) Bill
The Employment (Allocation of Tips) Bill 2019-20 was announced in the Queen’s Speech on 14 October 2019. No date is yet available for second reading
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Research Briefing
People claiming unemployment benefits by constituency, September 2019
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.
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Research Briefing
VAT on construction
This note sets out the VAT treatment of construction work and the UK's discretion in setting VAT rates under EU law, before looking at the debate on harmonising VAT rates on all types of construction work.
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Research Briefing
Inheritance tax and civil partnerships
This note looks at the debate on the treatment of spouses and civil partners for the purposes of inheritance tax, principally in the context of the passage of the Civil Partnerships Act 2004, and the provisions in Budget 2005 to ensure the tax system treated each in the same way.
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Research Briefing
Income tax – cap on unlimited reliefs
In Budget 2012 the Government announced that from April 2013 it would introduce a cap on certain unlimited income tax reliefs. Initially many charities raised concerns that this could have a very serious impact on the incentives for those on higher incomes to make charitable donations. In December 2012 the Government confirmed it would proceed with the cap, though tax relief on charitable donations would be excluded from its scope. This note gives more details.
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Research Briefing
Age-related personal allowance
All taxpayers are entitled to receive a personal allowance to set against their income for tax purposes. Individuals aged 65 and over have been entitled to receive an additional allowance; an extra addition has been made for those age 75 and over. This note gives details of the allowance and the Coalition Government's decision, first announced in Budget 2012, to phase it out from 2013/14.
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Research Briefing
People claiming unemployment benefits by constituency, August 2019
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.
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Research Briefing
Vehicle Excise Duty (VED) for new motorhomes
Several industry groups have expressed their concern that Vehicle Excise Duty (VED) for newly registered motorhomes increased on 1 September 2019. This Commons Library Briefing Paper provides an overview of how and why these changes will take effect.
Total results (page 35 of 96)