This Briefing Paper provides a general introduction to council tax, a tax levied on domestic properties in England, Scotland and Wales. It explains what council tax is, who has to pay it, how council tax is calculated and set, and whether any exemptions or discounts may be available.
A briefing paper explaining how council tax is applied to empty properties in England, Scotland and Wales, including the 'empty homes premium'.
This briefing covers rising prices including food and energy inflation, Government support, and how the cost of living affects households.
Research Briefing
This briefing examines the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement.
Debate Pack
A debate on tax-free shopping for international visitors is to be held in Westminster Hall on 7 September 2023 at 3pm. The subject has been chosen by the Backbench Business Committee, and the debate was requested by Sir Geoffrey Clifton-Brown. The debate will last 90 minutes.
Research Briefing
The High Income Child Benefit Charge provides for Child Benefit to be clawed back through the tax system from families where the highest earner has an income in excess of £50,000.
Research Briefing
Answers to frequently asked questions relating to banking services, mortgages, general investments and credit scores
Research Briefing
A new alcohol duty system was implemented on 1 August 2023. This briefing discusses the new duty regime, how it was developed, and how it compares to the former one.
Research Briefing
The Finance Bill was published on 23 March 2023. This page looks at how the Bill relates to the Budget, with briefings relating to the main clauses debated by the Commons on 18-19 April 2023.
Research Briefing
Explores the charitable and tax status of independent schools, and looks at recent political debate on whether reform is needed
Research Briefing
This briefing covers the policy history of stamp duty land tax on residential property in the decade since 2010.
Research Briefing
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.
Debate Pack
A Westminster Hall debate on VAT on audiobooks will take place on Thursday 15 June 2023, from 3:00pm. The debate was selected by the Backbench Business Committee and will be led by Sir Mike Penning MP.
Research Briefing
This briefing explains the current VAT treatment on the installation of energy-saving materials in the UK, analyses recent changes, and outlines recent developments.
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