Research Briefing
Stamp duty land tax: Current situation and developments since 2020
This briefing explains the current rates of stamp duty land tax and of the property transaction taxes in Scotland and Wales, and proposals for reform.
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Research Briefing
Fire and rehire practices
This briefing explores the use, legal context and proposals for reform of 'fire and rehire' tactics by employers.
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Research Briefing
National Insurance numbers (NINOs)
This note discusses the process by which National Insurance numbers (NINOs) are allocated and the uses to which they are put.
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Research Briefing
Income tax allowances for married couples
This briefing discusses the two income tax allowances that married couples and civil partners may be entitled to claim.
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Research Briefing
Public sector pay
Public sector employees were able to receive average pay awards of between 3.25% and 4.5% in 2025/26. This is lower than the average pay awards in 2024/25, which were between 3.25% and 5.4%, but higher than the average pay awards seen in the last fifteen years. Since 2010, there have also been a number of pay freezes. Some individuals will receive higher or lower awards, as these figures represent average pay awards within departments.
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Constituency casework,Research Briefing
Is council tax payable on an empty house when someone dies?
What happens to council tax if a property’s owner or occupant dies, what exemptions exist and why do councils sometimes refuse to provide exemptions?
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Research Briefing
Rural fuel duty relief
The rural fuel duty relief scheme provides a 5 pence per litre reduction to fuel retailers in a number of specified rural areas on the standard UK rate of excise duty for unleaded petrol and for diesel.
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Research Briefing
Vehicle excise duty and zero emission vehicles
Zero emission vehicles will begin paying vehicle excise duty from 1 April 2025. The Conservative government announced this policy at Autumn Statement 2022, and the Labour government confirmed it at Autumn Budget 2024.
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Research Briefing
VAT Registration
Businesses are required to register for VAT if their turnover of taxable goods and/or services is above a given threshold. This note discusses how the registration threshold has been set in recent years and the debate there has been about whether the threshold is too high or too low.
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Research Briefing
Inheritance Tax : a basic guide
This Commons Library research briefing provides a summary description of the structure of inheritance tax (IHT) and the main reliefs which are available.
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Research Briefing
Statutory Sick Pay
This Commons Library briefing sets out the rules governing statutory sick pay (SSP) and how the scheme operates.
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Research Briefing
Hidden credit liabilities and the role of the Financial Conduct Authority
Allegations that banks put hidden credit lines in business loans, leading to business failures, will be debated in Westminster Hall on 14 April 2026.
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Research Briefing
Budget 2025: Gambling taxation
In the 2025 Budget the government announced three measures to reform the taxation of gambling.
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Debate Pack
E-petition relating to statutory menstrual leave for people with endometriosis and adenomyosis
E-petition 732342 to Introduce Statutory Menstrual Leave for People with Endometriosis & Adenomyosis received over 100,000 signatures and will be debated in Westminster Hall.
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Research Briefing
Changes to agricultural and business property reliefs for inheritance tax
From April 2026, inheritance tax relief available for agricultural and business property became restricted. There has been significant debate over how many farms and other businesses this measure would affect.
Total results (page 6 of 96)