Work and incomes Archives

Research Briefing

Taxation of non-domiciles: recent developments

Tuesday, 15 May, 2018

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
- Tax
Research Briefing

People claiming unemployment benefits by constituency, April 2018

Tuesday, 15 May, 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

Armed Forces accommodation allowance exemption

Friday, 04 May, 2018

In the Autumn Budget 2017 the Government announced that it would introduce an income tax and NICs exemption for certain allowances paid to Armed Forces personnel for renting or maintaining accommodation in the UK private market. Provision to this effect was included in the Finance Bill published after the Budget, and now forms section 8 of Finance Act 2018.
Research Briefing

Sources of Statistics: Constituency Statistics

Friday, 04 May, 2018

This introductory guide provides sources of statistics on constituency level statistics.
Research Briefing

Taxable benefits in kind: Budget 2016

Friday, 04 May, 2018

Finance Bill 2016 includes provision - specifically clause 7 of the Bill - to ensure that if there is a specific statutory provision for calculating the tax charge on a benefit-in-kind this must be used. This note explains the purpose of this clause.
- Research Briefing
- Tax
Research Briefing

Social Security (Contributions) (Amendment) Regulations SI 2018/120

Friday, 04 May, 2018

The Social Security (Contributions) (Amendment) Regulations SI 2018/120 were laid on 1 February, and came into force from 6 April 2018.
- Research Briefing
- National Insurance
Debate Pack

Recent trends in employment growth

Friday, 04 May, 2018

A Westminster Hall debate on recent trends in employment growth is scheduled for Tuesday 8th May 2018 at 11.30am. The Member leading the debate is Michael Tomlinson MP.
Research Briefing

Check-off

Thursday, 03 May, 2018

This briefing explains check-off - a system for deducting trade union subscriptions through payroll - and the related policies of successive governments.
Research Briefing

Parental Bereavement (Leave and Pay) Bill 2017-19

Wednesday, 02 May, 2018

The Parental Bereavement (Leave and Pay) Bill 2017-19 would introduce a right to paid parental bereavement leave. It is a Private Members' Bill sponsored by Kevin Hollinrake MP and supported by the Government.
- Research Briefing
- Work and incomes
Research Briefing

Household incomes by region

Wednesday, 25 April, 2018

This short briefing paper provides statistics on average household income by country and region of the UK.
- Research Briefing
- Work and incomes
Debate Pack

Opposition Day Debate on Social care

Monday, 23 April, 2018

On 25 April 2018, there will be an Opposition Day Debate on Social Care in the Commons chamber.
Debate Pack

Debate on a Motion of Section 5 of the European Communities (Amendment) Act 1993

Monday, 23 April, 2018

This landing page gives background to the debate on a motion of section 5 of the European Communities (Amendment) Act 1993, which will take place on 30 April 2018.
Research Briefing

Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Bill 2017-19

Wednesday, 18 April, 2018

A briefing on the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Bill 2017-19
Research Briefing

People claiming unemployment benefits by constituency, March 2018

Tuesday, 17 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. There was a modest increase in employment and a small fall in unemployment over the past quarter. The rate of average earnings growth continued to increase, although annual growth in average earnings remained slightly below CPI inflation.
Research Briefing

The National Minimum Wage: rates and enforcement

Wednesday, 11 April, 2018

A briefing paper on National Minimum Wage rates and enforcement; part of a wider series on the National Minimum Wage.

Total results (page 42 of 96)