National Insurance Contributions (Reduction in Rates) Bill 2023-24
The National Insurance Contributions (Reduction in Rates) Bill [Bill 12 of 2023-24] was introduced on 23 November 2023.
Rising cost of living in the UK
This briefing covers rising prices including food and energy inflation, Government support, and how the cost of living affects households.
Research on the increasing cost of living and inflation
House of Commons Library publications on the rising cost of living in the UK, including causes of inflation, the effect on households, and Government support.
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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
Health and Social Care Levy (Repeal) Bill 2022-23
The Health and Social Care Levy (Repeal) Bill 2022-23 [Bill 155 of 2022-23] was introduced on 22 September 2022.
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Debate Pack
Health and Social Care Levy
On 22 September 2022 the then Chancellor Kwasi Kwarteng announced that the Government would cancel the Health and Social Care Levy.
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Research Briefing
Direct taxes: rates and allowances 2022/23
This briefing sets out direct tax rates and principal tax allowances for the 2022/23 tax year.
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Research Briefing
Health and Social Care Levy Act 2021
The Health and Social Care Levy Act 2021 received Royal Assent on 20 October 2021.
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Debate Pack
Spending of the Department for Work and Pensions on the cost of living measures
An Estimates Day debate on the spending of the Department for Work and Pensions on the cost of living measures will take place in the House of Commons Chamber on Tuesday 5 July 2022.
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Debate Pack
Spending of the Department for Work and Pensions on the cost of living measures
An Estimates Day debate on the spending of the Department for Work and Pensions on the cost of living measures will take place in the House of Commons Chamber on Tuesday 5 July 2022.
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Debate Pack
National Insurance Contributions (Increase of Thresholds) Bill 2021-22
The National Insurance Contributions (Increase of Thresholds) Bill [Bill 292 of 2021-22] was introduced on 24 March 2022, and had its second reading on this day.
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Research Briefing
National Insurance Contributions Bill 2021-22
The National Insurance Contributions Bill 2021-22 [Bill 10 of 2021-22] was introduced on 12 May 2021. The Bill had its second reading on 14 June 2021.
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Constituency Casework
Getting a National Insurance number (NINO)
How National Insurance numbers are issued and what to do if someone does not have one or can’t find it.
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Research Briefing
Taxation in the construction industry
For over 30 years businesses in the construction industry have operated a special scheme to account for tax on payments made between contractors and subcontractors. After a long period of consultation, the 'Construction Industry Scheme' was reformed in 2007. This note discusses the background to this reform, and recent reforms to tackle VAT fraud in this sector.
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Research Briefing
Personal service companies & IR35
The 'IR35' rules to prevent the exploitation of personal service companies for tax avoidance were introduced in April 2000, following a long and contentious consultation exercise. This legislation remains unpopular among freelancers who use this corporate form to provide services. This note looks at debates as to the effectiveness of these rules and wider concerns about the use of employment intermediaries to avoid tax, before discussing recent developments as to their application in the public and private sector.
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