Research Briefing
Making Tax Digital: Developments since 2020
The government will implement Making Tax Digital for income tax in April 2026 for the self-employed and landlords with qualifying income above £50,000.
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Research Briefing
The UK’s fiscal targets
This briefing looks at the UK's fiscal targets and wider policy for managing the public finances.
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Research Briefing
Budget 2025 and Finance (No. 2) Bill 2024-26
The Chancellor presented the 2025 Budget on 26 November. The Finance Bill would enact several tax measures announced in the Budget. The bill's remaining stages will take place on 11 March 2026.
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Research Briefing
2026 spring forecast: A summary
New forecasts for the economy and public finances were published, on 3 March. The Chancellor responded to the forecasts in a statement to the House of Commons.
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Research Briefing
Income tax: freezing the personal allowance and the higher rate threshold
In the 2021 Budget the then Chancellor Rishi Sunak announced that the income tax personal allowance and the higher rate threshold would be frozen for four years from 2022/23 to 2025/26.
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Research Briefing
Reviewing and reforming business rates
A briefing paper explaining local government finance reform in the late 2010s and early 2020s.
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Research Briefing
Alcohol duty: Current policy and developments
The alcohol duty system was reformed in August 2023. Most recently, the government has announced it would increase duty rates in line with inflation from 1 February 2026.
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Research Briefing
Council tax: local referendums
This briefing note explains the system of referendums on council tax increases in local authorities. It sets out the legislative framework and the thresholds that have been set in previous years.
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Research Briefing
Business rates reliefs
Reliefs available to ratepayers on business rate bills in England
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Research Briefing
Business rates: the 2026 revaluation
A briefing on the 2026 business rates revaluation, which takes effect on 1 April 2026
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Research Briefing
A visitor levy for English mayors?
The government is proposing to allow English mayors to introduce visitor levies/ ‘tourist taxes’ to help councils raise money to improve local economies.
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Insight
A visitor levy for English mayors?
The government is proposing to allow English mayors to introduce visitor levies/ ‘tourist taxes’ to help councils raise money to improve local economies.
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Research Briefing
Autumn Budget 2025: Reaction
Links to analysis of the 2025 Autumn Budget from selected think tanks, business groups, political parties and other organisations.
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Research Briefing
Autumn Budget 2025: A summary
The Chancellor presented her 2025 Budget to the Commons on 26 November, and the Office for Budget Responsibility published updated forecasts for the economy and public finances for the next five years.
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Research Briefing
Autumn Budget 2025: Background briefing
Ahead of the 2025 Autumn Budget on 26 November, this briefing looks at the economic situation, economic forecasts and the public finances.
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