Research Briefing
The Budget and the annual Finance Bill
This briefing examines the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement.
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Research Briefing
Could Andy Burnham let mayors raise more taxes?
What taxes can regional mayors raise and could this change with a new Prime Minister?
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Constituency casework,Research Briefing
An introduction to UK taxes
Find out about the UK tax system, the role of the Budget and the annual Finance Bill, key statistics on UK taxes, and sources of advice for taxpayers.
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Constituency casework,Research Briefing
Getting a National Insurance number (NINO) in Great Britain
Find out how National Insurance numbers are issued in Great Britain and what to do if someone doesn’t have one or can’t find it.
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Research Briefing
VAT on tourism and hospitality services
This briefing gives a short introduction to the way VAT works, and the significance that EU VAT law has had for setting VAT rates, before discussing the campaign for a lower VAT rate on tourist services, and the introduction of a temporary reduced VAT rate for hospitality, holiday accommodation and attractions which applied from July 2020 to March 2022.
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Research Briefing
High Value Council Tax Surcharge (HVCTS)
In the 2025 Budget the government announced it would introduce a a new charge on owners of residential property in England worth £2 million or more - the High Value Council Tax Surcharge (HVCTS) - from April 2028.
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Research Briefing
Taxation of North Sea oil and gas
This Library briefing gives an overview of how the profits from North Sea oil and gas production are taxed, and how the fiscal regime has been reformed in recent years.
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Research Briefing
VAT and Churches
Construction work to repair buildings, including historic churches, is charged VAT at the 20% standard rate. The Listed Places of Worship Grant Scheme has provided grants to mitigate the VAT costs for these repairs.
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Research Briefing
High Value Council Tax Surcharge and homes over £2 million
From April 2028, the High Value Council Tax Surcharge will introduce an additional flat-rate charge on properties valued at £2 million or more.
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Research Briefing
Taxation (Energy and Vehicles) Bill 2026-27
The Taxation (Energy and Vehicles) Bill 2026-27 is scheduled to receive its second reading and complete its remaining stages in the Commons on 1 July 2026.
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Research Briefing
VAT on private school fees
In the 2024 Autumn Budget the Chancellor announced the introduction of VAT on private school fees from 1 January 2025. This briefing discusses the background to the government's decision and the legislation to bring it into effect.
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Research Briefing
Tax statistics: an overview
This briefing provides an overview of tax statistics, including recent trends, forecasts, and distribution of taxpayers.
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Research Briefing
Stamp duty land tax: Current situation and developments since 2020
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.
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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
Income tax allowances for married couples
This briefing discusses the two income tax allowances that married couples and civil partners may be entitled to claim.
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