The UK economy: A dashboard
This interactive dashboard shows data on economic growth, inflation, trade, employment, government borrowing and debt across the UK.
The High Income Child Benefit Charge
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 a set threshold, now set at £60,000.
Banking, investments and credit FAQs
Answers to frequently asked questions relating to banking, credit, mortgages, investments and financial service fraud.
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Research Briefing
Vehicle Excise Duty (VED)
This briefing paper explains the policies of successive governments towards the designing of vehicle excise duty (VED). It gives information as to the exemptions and how the Government enforces its collection. It also describes the most recent changes to VED
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Research Briefing
Electric vehicle excise duty (eVED)
The government is planning to introduce electric vehicle excise duty in April 2028, with legislation to be included in the upcoming Finance Bill.
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Research Briefing
Taxation of state pension
The state pension is liable to income tax, though pensioners are unlikely to pay tax in practice if their only income is the state pension.
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Research Briefing
Retrospective taxation
Retrospective tax legislation imposes or increases a tax charge prior to the legislation being introduced. Although this is a controversial practice, retrospective provisions are often introduced to mitigate the risks to the public finances from tax avoidance.
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Research Briefing
VAT on solar panels and other energy-saving materials
The installation of energy-saving materials (such as solar panels) on eligible buildings is zero-rated for VAT until 31 March 2027.
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Research Briefing
Fuel duty: Developments since 2022
Fuel duty is charged at a rate of 52.95p per litre on unleaded petrol and diesel. Fuel duty is planned to increase by 3p per litre on 1 January 2027, the first increase since 2011.
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Research Briefing
Business rates
A brief guide to the system of non-domestic rating, better known as ‘business rates’.
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Research Briefing
Visitor levies: policy and debates
A briefing about transient visitor levies or 'tourist taxes', including information on plans for the introduction of tourist taxes in Scotland and Wales.
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Research Briefing
National Insurance contributions: an introduction
This note gives an introduction to National Insurance system, and the debate there has been about integrating National Insurance contributions (NICs) with income tax.
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Research Briefing
What is happening to business rates on pubs?
Some pubs in England saw significantly higher business rates from April 2026. This followed business rates revaluation and the removal of covid-era relief.
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Research Briefing
Key documents: taxation
This briefing lists a series of key documents on taxation.
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Research Briefing
Mileage Allowance Payments
The government has announced an increase in Approved Mileage Allowance Payments (AMAPs) in May 2026, effective 6 April 2026. This is the first increase in such rates since 2011.
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