• Research Briefing

    Dismissals for long term sickness absence

    Members are often approached by constituents who have been dismissed from their jobs because they have been off sick for a long time. The legality of such dismissals would be judged on the individual merits of each case, but this note provides an indication of the factors which might be taken in to account.

  • Research Briefing

    Unemployment by constituency, November 2009

    This paper shows the number of people claiming Jobseeker’s Allowance recorded as resident in each constituency in the United Kingdom in November 2009, together with comparisons with the levels in November 2008 and November 1997. Residence-based unemployment rates are given for all 646 constituencies in the United Kingdom. A summary of the latest labour market data is given, along with a selection of other relevant constituency-level indicators.

  • Research Briefing

    Child Poverty Bill: Committee Stage Report. Bill 10 2009-10.

    The Bill fulfils the Government’s commitment made in September 2008 to enshrine the 2020 child poverty target in legislation. It establishes four separate child poverty targets to be met by 2020/21, requires the UK Government to publish a regular UK child poverty strategy, requires the Scottish and Northern Irish Ministers to publish child poverty strategies, establishes a Child Poverty Commission to provide advice, requires the UK Government to publish annual progress reports, and places new duties on local authorities and other “delivery partners”’ in England to work together to tackle child poverty.

  • Research Briefing

    Climate change levy

    The climate change levy was introduced in April 2001, charged on electricity, gas, liquefied petroleum gas and solid fuels, when supplied to business. This note gives a short history of the levy, and the impact it has had in reducing greenhouse gas emissions.

  • Research Briefing

    Equality Bill : Committee stage report

    Legislation to outlaw discrimination has existed for over 40 years. Typically, new Acts have had as their focus one area of policy, for example, pay, equal treatment of women, race discrimination etc. Almost inevitably, the body of current law, introduced piece meal over such a long period, has developed inconsistencies of both content and approach. As well as introducing new requirements one of the main aims of this Bill is to harmonise existing law into a more coherent whole.

  • Research Briefing

    Unemployment by constituency, October 2009

    This paper shows the number of people claiming Jobseeker’s Allowance recorded as resident in each constituency in the United Kingdom in October 2009, together with comparisons with the levels in October 2008 and October 1997. Residence-based unemployment rates are given for all 646 constituencies in the United Kingdom. A summary of the latest labour market data is given, along with a selection of other relevant constituency-level indicators

  • Research Briefing

    The Future For Green Taxes

    This paper sets out to explain environmental taxes and their use in the context of existing and forthcoming policy and legislation; it does not explore the arguments surrounding climate change science. In particular this paper sets out: how green taxes are defined; the arguments for and against their use; Labour government policy on green taxation; the new context for environmental taxation in terms of climate change targets; and proposals for the future use of green taxes.

  • Research Briefing

    Additional personal allowance

    Lone parents, and married parents whose partner was incapacitated, were once entitled to claim the additional personal allowance, while they cared for at least one child. This note gives a short description of this tax allowance and the Government's reasons for its being withdrawn from April 2000.

  • Research Briefing

    Widow’s bereavement allowance

    From 1980 to 2000 widows were entitled to receive a tax allowance - the widow's bereavement allowance (WBA). In April 2000 the allowance was withdrawn as part of a wider reform in state benefits for widows and widowers. This note gives a short history of the WBA, and the efforts of widowers who lost their spouses before the WBA was withdrawn to claim it.

  • Research Briefing

    Unemployment by constituency, September 2009

    This paper shows the number of people claiming Jobseeker’s Allowance recorded as resident in each constituency in the United Kingdom in September 2009, together with comparisons with the levels in September 2008 and September 1997. Residence-based unemployment rates are given for all 646 constituencies in the United Kingdom. A summary of the latest labour market data is given, along with a selection of other relevant constituency-level indicators.

  • Research Briefing

    Landfill communities fund

    Landfill tax is charged on waste disposed at landfill sites. Site operators may fund local community environmental projects, under a scheme allowing them to offset this investment against their tax liability, up to a specified limit. This note gives a short history of the scheme.

  • Research Briefing

    Landfill tax : introduction & early history

    Landfill tax was introduced on 1 October 1996: this country's first tax with an explicit environmental purpose. This note discusses the background to the tax's introduction. Two other notes look at recent developments concerning the tax, and at the landfill tax community fund - a tax credit scheme to reduce the environmental impact of landfill sites.