Constituency casework,Research Briefing
Is council tax payable on an empty house when someone dies?
What happens to council tax if a property’s owner or occupant dies, what exemptions exist and why do councils sometimes refuse to provide exemptions?
-
-
Research Briefing
Rural fuel duty relief
The rural fuel duty relief scheme provides a 5 pence per litre reduction to fuel retailers in a number of specified rural areas on the standard UK rate of excise duty for unleaded petrol and for diesel.
-
Research Briefing
Vehicle excise duty and zero emission vehicles
Zero emission vehicles will begin paying vehicle excise duty from 1 April 2025. The Conservative government announced this policy at Autumn Statement 2022, and the Labour government confirmed it at Autumn Budget 2024.
-
Research Briefing
VAT Registration
Businesses are required to register for VAT if their turnover of taxable goods and/or services is above a given threshold. This note discusses how the registration threshold has been set in recent years and the debate there has been about whether the threshold is too high or too low.
-
Research Briefing
Inheritance Tax : a basic guide
This Commons Library research briefing provides a summary description of the structure of inheritance tax (IHT) and the main reliefs which are available.
-
Research Briefing
Budget 2025: Gambling taxation
In the 2025 Budget the government announced three measures to reform the taxation of gambling.
-
Research Briefing
Changes to agricultural and business property reliefs for inheritance tax
From April 2026, inheritance tax relief available for agricultural and business property became restricted. There has been significant debate over how many farms and other businesses this measure would affect.
-
Research Briefing
Pension tax relief: The annual allowance and lifetime allowance
This briefing discusses changes to the lifetime and annual allowances - which limit tax relief on pension savings.
-
Research Briefing
Pensions tax
Pensions contributions are generally tax-free but when pensions are paid out they are subject to certain taxes. However, there are forms of pension tax relief.
-
Research Briefing
Inheritance tax: Current policy and debates
This paper gives a brief summary of the structure of inheritance tax before looking at the debates there have been about the tax in recent years.
-
Research Briefing
Budget 2025: income tax rates on income from property, savings and dividends
In the 2025 Budget the government announced new separate tax rates on income from property, and an increase in tax rates on both savings income and dividend income.
-
Research Briefing
Direct taxes: Rates and allowances for 2026/27
The new tax year started on 6 April 2026. Direct taxes’ rates and allowances were confirmed in the 2025 Budget. These are taxes paid directly by the taxpayer to the government.
-
Research Briefing
Budget 2025: Employee Ownership Trusts
In the 2025 Budget the government announced that it would amend the tax treatment of the sale of shares to the trustees of Employee Ownership Trusts (EOTs).
-
Research Briefing
Fiscal drag: An explainer
Several tax thresholds have not been increased since 2022. This briefing looks at fiscal drag in the context of taxation in the UK, with a specific focus on income tax thresholds.
-
Constituency casework,Research Briefing
Should I be paying council tax on…?
Some common questions on whether a constituent is liable for council tax.
Total results (page 3 of 36)