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.
Standard Notes
| Date | Description |
|---|---|
| 18.07.2013 | Personal imports of duty-paid goods |
| This note sets out the rules which apply to personal imports of cigarettes and alcohol purchased within the EU; it summarises the European provisions which underpin these rules, and discusses certain changes introduced in October 2002 in the wake of a number of legal challenges contesting their operation. | |
| 17.07.2013 | Taxation of banking |
| This note looks at the public debate about reforming the tax treatment of the banking sector in the wake of the recent financial crisis, before discussing the different approaches taken by the Labour Government and its Coalition successor. | |
| 17.07.2013 | National Insurance numbers (NINOs) |
| This note discusses the process by which NINOs are allocated, the uses to which they are put, and the introduction of the 'Right to Work' test, for individuals requiring a NINO for employment purposes, in July 2006. | |
| 17.07.2013 | Gift Aid scheme for small donations |
| 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. | |
| 17.07.2013 | National Insurance contributions: an introduction |
| This note gives a short introduction to the structure of National Insurance contributions (NICs), and the debate there has been about integrating NICs with income tax. |
Research Papers
| Date | Description |
|---|---|
| 05.04.2013 | Direct taxes: rates and allowances 2013/14 |
| This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 20 March 2013. It lists the principal personal allowances which will be available against income tax in the tax year 2013/14, and it outlines the conditions necessary for eligibility for these allowances. | |
| 07.01.2013 | HGV Road User Levy Bill: Committee Stage Report |
| This Bill would provide for the introduction of an HGV road user levy from April 2014. | |
| 20.11.2012 | Small Charitable Donations Bill : Committee Stage Report |
| The Small Charitable Donations Bill introduces the Gift Aid Small Donations Scheme (GASDS). | |
| 29.10.2012 | HGV Road User Levy Bill |
| This Bill would provide for the introduction of an HGV road user levy from April 2014. | |
| 14.08.2012 | Small Charitable Donations Bill |
| The Small Charitable Donations Bill introduces the Gift Aid Small Donations Scheme (GASDS) which was announced at Budget 2011. |
Select Committee Reports
| Date | Description |
|---|---|
| 18.01.2012 | Corporation tax in Northern Ireland: Government response to the Committee's first report. |
| Government response. Northern Ireland Affairs Select Committee report [Commons] | |
| 19.10.2011 | Administration and effectiveness of HM Revenue and Customs. |
| Government response. Treasury Select Committee; Treasury report [Commons] | |
| 05.07.2011 | Air passenger duty: implications for Northern Ireland. |
| Northern Ireland Affairs Select Committee report [Commons] | |
| 20.06.2011 | Budget 2011. |
| Government response. Treasury Select Committee; Treasury; Office for Budget Responsibility report [Commons] | |
| 14.06.2011 | Finance Bill 2011. |
| Economic Affairs Select Committee (HL) report [Lords] |
Early Day Motions
| Date | Description |
|---|---|
| 07.02.2012 | TAX 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 ... | |
| 10.01.2012 | HM 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 ... | |
| 20.12.2011 | UK 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 ... | |
| 14.12.2011 | FINANCIAL 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 ... | |
| 08.12.2011 | VAT 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 ... |
Lords Library Notes
| Date | Description |
|---|---|
| 07.06.2013 | Debate on 13 June: Government's Priorities at the G8 |
| This Library Note provides background information about the Prime Minister's stated priorities for the G8 meeting to be held in Northern Ireland on 17-18 June: advancing trade, improving tax compliance and promoting greater transparency. | |
| 21.03.2013 | Budget 2013: Reaction |
| This Library Note summarises reaction to the 2013 Budget Statement from a range of commentators and organisations. | |
| 06.12.2012 | Autumn Statement 2012: Reaction |
| This Library Note provides a brief summary of the key measures announced yesterday in the Chancellor's Autumn Statement, before outlining the immediate reaction to the Statement as expressed by the Shadow Chancellor in the House of Commons and by a range of organisations and commentators. | |
| 12.07.2012 | Debate on 19 July: Silk Commission on Devolution in Wales |
| This Lords Library Note provides background information for the debate on 19 July on the Silk Commission considering the possible devolution of fiscal powers to the National Assembly for Wales. | |
| 22.03.2012 | Budget 2012: Reaction |
| This Library Note summarises reaction to the 2012 Budget Statement from a range of commentators and organisations. | |
| 22.01.2010 | Debate on 28th January: the case For a fairer and more progressive tax system. LLN 2010/003 |
| Debate on 28th January: the case For a fairer and more progressive tax system This Library Note aims to provide background reading for the debate to be held on Thursday 28th January: 'To call attention to the case for a fairer and more progressive tax system' This Note examines the differing perspectives recently put forward by interest groups and policy think-tanks on whether reforms should be introduced aimed at providing for a fairer and more progressive system of taxation in the UK. |
