Research Briefing
This note discusses the Labour Government's decision, announced in the Pre-Budget Report on 24 November 2008, to cut the standard rate of VAT from 171/2% to 15%, from 1 December 2008 to 31 December 2009. It goes on to examine the way this tax change was implemented, and the debate there was about its impact.
Research Briefing
This paper contains labour market figures for parliamentary constituencies, as well as a summary of the latest national and regional statistics.
Research Briefing
In Budget 2012 the Government announced the removal of a number of 'loopholes and anomalies' in the coverage of VAT - affecting self-storage facilities, approved alterations to listed buildings, catering & hot takeaway food, sports drinks, holiday caravans and the rental of hairdressers' chairs. This note gives details of the changes, which, for the most part, took effect from 1 October 2012.
Research Briefing
In his Budget statement on 22 June 2010, the Chancellor, George Osborne, announced that the standard rate of VAT would rise from 17.5% to 20% from 4 January 2011. This note looks at the background to this announcement, and the reaction there has been to date.
Research Briefing
Motorcycle helmets as well as protective boots and helmets for industrial use and cycle helmets are charged a zero rate of VAT. This note discusses the scope of this VAT relief and the concerns there have been that it might have to be withdrawn under EC proposals for harmonising VAT rates.
Research Briefing
Young children's clothes and footwear are charged a zero rate of VAT. This note discusses the scope of the zero rate and the case that has been made for extending it.
Research Briefing
This paper contains labour market figures for parliamentary constituencies, as well as a summary of the latest national and regional statistics.
Research Briefing
This paper contains labour market figures for parliamentary constituencies, as well as a summary of the latest national and regional statistics.
Research Briefing
At present public postal services are exempt from VAT, though the European Commission has argued that this hinders competition in postal services across the EU. This note looks at the prospects for reform.
Research Briefing
The Coalition Agreement outlined a policy commitment to review employment law. . A number of significant changes to employment law have been or are due to be implemented by the Enterprise and Regulatory Reform Act 2013 and Growth and Infrastructure Act 2013. This note provides an outline of the changes.
Research Briefing
This paper contains labour market figures for parliamentary constituencies, as well as a summary of the latest national and regional statistics
Research Briefing
Clauses 112-115 of the Anti-social Behaviour, Crime and Policing Bill 2013-2014 would abolish the Police Negotiating Board, the current negotiating forum for police pay, and replace it with a new Police Remuneration Review Body. The Bill would take forward proposals in the final report of the Independent Review of Police Officer and Staff Remuneration and Conditions (the Winsor Review). This note outlines the historical background of the Police Negotiating Board, the relevant recommendations of the Winsor Review and the Government’s response to it.
Research Briefing
The Children and Families Bill introduces a wide range of legislation concerning adoption and children in care, aspects of family justice law, special educational needs, the Office of the Children’s Commissioner for England, child care, statutory rights to leave and pay for parents and adopters, time off work for ante-natal care, and the right to request flexible working. This paper complements Research Paper 13/11 prepared for the Commons Second Reading.
Research Briefing
This paper contains labour market figures for parliamentary constituencies, as well as a summary of the latest national and regional statistics.
Total results (page 65 of 96)