Tax Archives

Research Briefing

National Insurance Contributions Bill 2013-14 : Parliamentary scrutiny

Wednesday, 26 February, 2014

The main purpose of the National Insurance Contributions Bill 2013-14 is to implement the new Employment Allowance - which allows businesses to claim up to £2,000 from their annual payment of NICs. The Bill also contains a number of miscellaneous measures announced in Budget 2013 relating to the scope of NICs. This note gives an overview of the Bill’s scrutiny to date. It is complemented by a Library Research paper prepared for its Second Reading debate (RP13/60, 20 November 2013).
Research Briefing

Government support for childcare and childcare reform under the Coalition Government

Wednesday, 29 January, 2014

This note provides an overview of Government childcare policies since 2010.
Research Briefing

Government support for childcare under the Labour Government 1997-2010

Wednesday, 29 January, 2014

This note gives an overview of support for childcare under the Labour Government 1997-2010.
Research Briefing

The local government resource review

Tuesday, 14 January, 2014

A briefing paper on the local government resource review, initiated by the Coalition government in 2010.
Research Briefing

Autumn Statement 2013: a summary

Monday, 09 December, 2013

This note sets out the main measures announced in the 2013 Autumn Statement, presented by the Chancellor on 5 December 2013, and the Office for Budget Responsibility’s updated forecasts for the economy and public finances. There are also overviews of policy announcements on the State Pension age, business rates, the cap on welfare spending and jobs and young people.
Research Briefing

Autumn Statement 2013: background briefing

Tuesday, 03 December, 2013

This note sets out the background to the 2013 Autumn Statement which will take place on Thursday 5 December. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.
Research Briefing

National Insurance contributions : changes from April 2011

Friday, 08 November, 2013

A number of changes to the structure and rates of National Insurance contributions took effect from April 2011. This note provides a summary.
Research Briefing

The Regional Employer NI Holiday

Friday, 01 November, 2013

In its first Budget in June 2010 the Coalition Government annunced a three year regional National Insurance contributions (NICs) 'holiday' for new employers. New businesses would be entitled to deduct up to £5,000 from their NICs bill, for each of the first ten employees they took on in their first year of business. New businesses in Greater London, the South East Region and the Eastern Region were excluded from the scheme. The NI Holiday lasted from 22 June 2010 to 5 September 2013. This note looks at the scheme's introduction and presents figures on its take-up.
Research Briefing

National Insurance Contributions Bill [Bill 112 of 2013-14]

Friday, 01 November, 2013

This Bill would introduce the new Employment Allowance from April 2014 - a tax relief for employers paying National Insurance contributions on their employees' earnings, first announced in the 2013 Budget.
Research Briefing

VAT : the temporary cut in the standard rate

Friday, 20 September, 2013

This note discusses the Labour Government's decision, announced in the Pre-Budget Report on 24 November 2008, to cut the standard rate of VAT from 171/2% to 15%, from 1 December 2008 to 31 December 2009. It goes on to examine the way this tax change was implemented, and the debate there was about its impact.
- Research Briefing
- Tax
Research Briefing

VAT : Budget 2012 changes to loopholes and anomalies

Tuesday, 03 September, 2013

In Budget 2012 the Government announced the removal of a number of 'loopholes and anomalies' in the coverage of VAT - affecting self-storage facilities, approved alterations to listed buildings, catering & hot takeaway food, sports drinks, holiday caravans and the rental of hairdressers' chairs. This note gives details of the changes, which, for the most part, took effect from 1 October 2012.
- Research Briefing
- Tax
Research Briefing

VAT : the new 20% standard rate

Tuesday, 03 September, 2013

In his Budget statement on 22 June 2010, the Chancellor, George Osborne, announced that the standard rate of VAT would rise from 17.5% to 20% from 4 January 2011. This note looks at the background to this announcement, and the reaction there has been to date.
- Research Briefing
- Tax
Research Briefing

VAT on motorcycle helmets

Wednesday, 28 August, 2013

Motorcycle helmets as well as protective boots and helmets for industrial use and cycle helmets are charged a zero rate of VAT. This note discusses the scope of this VAT relief and the concerns there have been that it might have to be withdrawn under EC proposals for harmonising VAT rates.
Research Briefing

VAT on children’s clothes

Tuesday, 27 August, 2013

Young children's clothes and footwear are charged a zero rate of VAT. This note discusses the scope of the zero rate and the case that has been made for extending it.
- Research Briefing
- Tax
Research Briefing

VAT on postal services

Monday, 15 July, 2013

At present public postal services are exempt from VAT, though the European Commission has argued that this hinders competition in postal services across the EU. This note looks at the prospects for reform.

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