Taxation

This page highlights some of the current parliamentary material available on taxation. This includes select committee reports, briefing papers on current legislation and other subjects produced by the parliamentary research services, and the latest Early Day Motions put down by MPs.

Commons Briefing Papers

DateDescription
11.11.2016Council tax in England, Wales and Scotland: Social Indicators page
Comparisons of council tax between regions and authority class.
04.11.2016Small Charitable Donations and Childcare Payments Bill 2016-17
The Small Charitable Donations and Childcare Payments Bill 2016-17 would make a number of amendments to the legislation which underpins the Gift Aid Small Donations Scheme (GASDS), introduced in April 2013. The purpose of these changes is to simplify the scheme and extend access to smaller and newer charities. The Bill would also make a few technical amendments to the legislation which establishes Tax-Free Childcare, the Government's scheme to support parents' childcare costs, scheduled to be rolled out from early 2017.
30.09.2016Business rates: the 2017 revaluation
This Commons Library briefing note explains the processes governing the 2017 business rates revaluation.
27.09.2016Council 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.
19.09.2016Gift Aid Small Donations Scheme
In the 2012 Budget the Government announced proposals to introduce a new scheme, to be introduced from April 2013, to allow charities to claim additional payments on small donations - equivalent to the way they may claim tax relief on donations made under Gift Aid. This note gives some background to the scheme and the legislation to put it in place.
26.08.2016Brexit: impact across policy areas
This Commons Library briefing paper looks at the current situation in a range of policy areas and considers what impact Brexit might have. This will depend, among other things, on the Brexit negotiations, whether the UK stays in the European Economic Area and how the Government fills any policy gaps left by withdrawal.
25.08.2016Scotland: Public spending and revenue
Public spending and taxation in Scotland was a hotly debated issue in the run up to the Scottish independence referendum, and has remained so since. A range of statistics exist on the subject: this note summarises what these say and how they are measured.
05.08.2016Council tax
This Briefing Paper provides a general introduction to council tax, a tax levied on domestic properties in England, Scotland and Wales. It explains what council tax is, who has to pay it, how council tax is calculated and set, and whether any exemptions or discounts may be available.
25.07.2016Corporate tax reform (2010-2016)
This note discusses the Coalition Government's approach to corporate tax reform since 2010, focusing on the reductions made to the main rate, the decision to set a single rate of tax, and the reforms made to tax reliefs for capital investment. It goes on to examine the debate over corporate tax avoidance and the international efforts, led by the OECD, to tackle avoidance by multinationals through 'Base Erosion and Profit Shifting' (BEPS). It concludes by looking at developments in both these areas following the establishment of the new Conservative Government after the 2015 General Election.
22.07.2016VAT on sanitary protection
This note discusses the way sanitary protection is charged VAT.

Lords Library Notes

DateDescription
12.05.2016Queen's Speech 2016 Day 1: Business, Culture, Education, Health and Welfare
The House of Lords is due to debate the Queen's Speech over four days between 19 and 25 May 2016. This briefing is one of four prepared by the House of Lords Library to cover the themes of each day of debate.
12.05.2016Queen's Speech 2016 Day 4: Economic Affairs, Energy, Environment, Local Government and Transport
The House of Lords is due to debate the Queen's Speech over four days between 19 and 25 May 2016. This briefing is one of four prepared by the House of Lords Library to cover the themes of each day of debate.
18.03.20162016 Budget: Overview and Reactions
This Lords Library briefing provides a summary of 2016 Budget announcements and the immediate reaction.
20.01.2016Work of the Ad Hoc Committees in 2013-14
This House of Lords Library briefing provides an overview of the work of the five ad hoc Lords Select Committees which reported in the 2013-14 session.
18.11.2015Scotland Bill (HL Bill 73 of 2015-16)
This briefing provides information in support of the House of Lords consideration of the Scotland Bill.
16.07.2015Debate on the Budget Statement
This Library Note provides background information on the Budget Statement which was delivered by the Chancellor of the Exchequer, George Osborne, on 8 July 2015. The Note provides a brief overview of some of the key Budget measures, before outlining the immediate reaction to the statement as expressed by members of the House of Commons and by a selection of organisations and commentators. It has been written to support the debate in the House of Lords on this subject scheduled to take place on 21 July 2015.

Select Committee Reports

DateDescription
18.01.2012Corporation tax in Northern Ireland: Government response to the Committee's first report.
Government response. Northern Ireland Affairs Select Committee report [Commons]
19.10.2011Administration and effectiveness of HM Revenue and Customs.
Government response. Treasury Select Committee; Treasury report [Commons]
05.07.2011Air passenger duty: implications for Northern Ireland.
Northern Ireland Affairs Select Committee report [Commons]
20.06.2011Budget 2011.
Government response. Treasury Select Committee; Treasury; Office for Budget Responsibility report [Commons]
14.06.2011Finance Bill 2011.
Economic Affairs Select Committee (HL) report [Lords]

Early Day Motions

DateDescription
07.02.2012TAX ON ADDED SUGAR
That this House is concerned that one in five students leaving primary school are now obese and that consumption of sugar has tripled worldwide over the past 50 years; notes that obesity ...
10.01.2012HM REVENUE AND CUSTOMS CONTACT CENTRE TRIAL OF PRIVATE CONTRACTORS
That this House congratulates staff working in HM Revenue and Customs (HMRC) contact centres on increasing the positive answering rate to 71 per cent. of calls to date in 2011-12; notes ...
20.12.2011UK UNCUT LEGAL ACTION
That this House supports UK Uncut Legal Action's initiative to challenge HM Revenue and Customs in the High Court so thatits alleged decision to let Goldman Sachs off its unpaid tax ...
14.12.2011FINANCIAL TRANSACTION TAX (No. 3)
That this House notes that the European Commission is desperate to save the Euro and is proposing a tax on financial transactions that would raise 50 billion a year; further notes that ...
08.12.2011VAT AND FIVE-A-SIDE FOOTBALL LEAGUES
That this House believes that the decision by HM Revenue and Customs (HMRC) to apply the standard rate of VAT to the provision of five-a-side football leagues will be damaging to participation ...

Glossary

  • Commons Briefing Papers (CBP) Papers providing in-depth and impartial analysis on every major piece of primary legislation and on other topics of public and parliamentary concern. Regular statistics papers are also published.
  • Early Day Motions (EDMs) - formal motions submitted by MPs in the House of Commons
  • POSTnotes (POST PN) - proactive four-page policy briefings from the Parliamentary Office of Science and Technology based on reviews of the research literature, interviews with stakeholders and peer review, commissioned by the POST Board
  • Lords Library Notes (LLN) - authored publications by the research section of the House of Lords Library that provide analysis of Bills, subjects for debate in the House and other issues of interest to Members.
  • Select Committee Reports - papers produced by all select committees of both Houses