Research briefings

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• Air passenger duty : recent debates & reform Published 16 July 2013 | Standard notes SN05094 This note looks at the recent debate on taxing aviation, in the context of concerns about the structure of air passenger duty, the rates of tax, and the Coalition Government's consultation exercise on reforming APD, launched in the 2011 Budget. The development of APD since its introduction is set out in two other Library notes (SN413 & SN6426). Topic: Aviation, Taxation
• Income tax - cap on unlimited reliefs Published 16 July 2013 | Standard notes SN06303 In Budget 2012 the Government announced that from April 2013 it would introduce a cap on certain unlimited income tax reliefs. Initially many charities raised concerns that this could have a very serious impact on the incentives for those on higher incomes to make charitable donations. In December 2012 the Government confirmed it would proceed with the cap, though tax relief on charitable donations would be excluded from its scope. This note gives more details. Topic: Taxation
• The Budget and the annual Finance Bill Published 16 July 2013 | Standard notes SN00813 This note discusses the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement. It looks at how this procedure may be affected by the timing of a General Election, and gives some suggestions for further reading. Topic: Elections, Taxation
• NHS staff: Social Indicators page Published 16 July 2013 | Standard notes SN02642 NHS staff: Social Indicators page. By Rachael Harker. SN/SG/2642. Topic: Health services, Health staff and professions
• Enforcement of planning law Published 16 July 2013 | Standard notes SN01579 This note covers planning authorities' powers to enforce planning law, including development undertaken without planning consent Topic: Planning
• Civil servants’ and MPs’ salaries Published 16 July 2013 | Standard notes SN06689 Historically MPs’ pay was linked to the salary scales of certain civil service grades. Although this is no longer the case, there is a continued interest in how these rates of pay have moved relative to each other. Topic: Civil Service, Members of Parliament, Parliament
• Parliamentary privilege: current issues Published 16 July 2013 | Standard notes SN06390 This Note provides information on developments in parliamentary privilege since the last major review by the Joint Committee on Parliamentary Privilege report in 1999. Topic: House of Commons, Parliament, Parliamentary procedure
• Public records, freedom of information and the Royal Family Published 16 July 2013 | Standard notes SN05377 This Note outlines exemptions in the Freedom of Information Act relating to the Royal Family. Topic: Central government, Crown, Freedom of information
• Marriage (Same Sex Couples) Bill: Lords amendments Published 16 July 2013 | Standard notes SN06687 The purpose of this note is to draw attention to the principal amendments that were made in the Lords. It does not cover all minor or technical amendments. All the agreed amendments were Government amendments, many of which were moved in response to amendments proposed but not agreed at earlier stages, and commitments made by the Government to consider matters further. Peers debated many other amendments, on some of which they voted, but this note does not cover amendments that were not agreed. Topic: Civil partnerships, Marriage
• Directly-elected mayors Published 16 July 2013 | Standard notes SN05000 In 2008-9, whilst in opposition, the Conservatives pledged to hold mayoral referendums in England’s twelve largest cities outside London. Both Leicester and Liverpool subsequently acquired mayors following resolutions by their respective city councils. A third city, Bristol, voted ‘yes’ in the referendum held in May 2012 and elected its first mayor in November. The remaining nine cities rejected the mayoral system in the May referendums. Topic: Local government
• Pensions: civil partnerships and same sex marriages Published 16 July 2013 | Standard notes SN03035 This note looks at the way in which forming a civil partnership affects rights to state, occupational and personal pensions and at the relevant provisions in the Marriage (Same Sex Couples) Bill 2012-13 Topic: Civil partnerships, Equality, Pensions
• Local Area Agreements (LAAs) and Multi-Area Agreements (MAAs) Published 16 July 2013 | Standard notes SN03168 This note provides background information on developments around LAAs and on the development of Multi-Area Agreements. It also notes their demise and their planned formal abolition by the Coalition government. Topic: Local government
• PIL: MPs who have withdrawn from the House of Commons or who have been suspended Published 15 July 2013 | Standard notes SN02430 A list of Members who have withdrawn from the Commons Chamber or who have been suspended. Topic: House of Commons, Members of Parliament, Parliamentary procedure
• Croatian nationals' rights to live and work in the UK after joining the EU Published 15 July 2013 | Standard notes SN06686 Croatia joined the EU on 1 July 2013. Croatian nationals can now exercise ‘free movement’ rights under European law to travel to and live in the UK. However, as with the previous two rounds of EU enlargement, Croatia’s EU accession treaty permits Member States to impose transitional restrictions on Croatian workers’ free movement rights for up to seven years, in order to guard against disruption of labour markets. The UK has decided to apply transitional restrictions. Topic: EU enlargement, Immigration
• Stimulating housing supply - Government initiatives Published 15 July 2013 | Standard notes SN06416 This note outlines key Government measures aimed at stimulating housing supply. Topic: Housing, Housing supply
• MPs' Pension Scheme - 2012 onwards Published 15 July 2013 | Standard notes SN06283 This note provides an overview of MPs' pensions and current proposals for reform. Further detail on the background can be found in SN 01844 MPs Pension Scheme - background Topic: Members of Parliament, Pensions
• VAT on postal services Published 15 July 2013 | Standard notes SN03376 Amended 16 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. Topic: Postal services, Taxation
• Tax, marriage & transferable allowances Published 15 July 2013 | Standard notes SN04392 Amended 16 July 2013 Since the introduction of independent taxation in 1990, all individuals have been assessed for tax as separate persons, entitled to their own personal tax allowance, to set against their liability to income tax. This note looks at the debate there has been about allowing partners to transfer their allowance to their spouse, so that the tax system might 'recognise' marriage. Topic: Taxation
• In brief: the 2014 bloc opt-out and selective opt-back-ins Published 15 July 2013 | Standard notes SN06684 Amended 19 July 2013 This note, prepared for the parliamentary debate on 15 July 2013, looks briefly at the current situation regarding the UK's 2014 decision on justice and home affairs measures and lists the 35 measures the Government would like to opt back into. Topic: Criminal law, EU Council of Ministers, EU law and treaties, Police
• Entrants to higher education Published 12 July 2013 | Standard notes SN01446 The number of students applying to university through UCAS has increased for many years. The main exceptions were when tuition fees were introduced (1998), ‘variable’ fees meant they were increased (2006) and when the cap on fees was lifted to £9,000 in England in 2012. In 2012 the number of applicants fell by around 47,000 (6.6%) and the number of acceptances by around 27,000 (5.5%). There were larger percentage falls among students who will be liable for higher fees; and the largest drop among older applicants (who could avoid higher fees by starting earlier) and students from the EU (who could avoid higher fees by studying elsewhere). Applications up to the end of June 2013 were 3.1% higher than in 2012. Topic: Higher education, Students