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

DateDescription
30.10.2014The National Insurance Contributions Bill 2014-15: Parliamentary scrutiny
The National Insurance Contributions Bill 2014-15 would allow for both categories of National Insurance contributions (NICs) which are payable by the self-employed - Class 2 and Class 4 - to be collected through self assessment from April 2016. The Bill would also extend existing tax rules regarding 'accelerated payments' and 'high-risk' tax promoters to NICs, and introduce a Targeted Anti-Avoidance Rule to prevent the avoidance of NICs by 'intermediaires'.
10.10.2014The Scotland Act 2012: devolution of tax powers to the Scottish Parliament
This note looks at the debates over devolving tax powers in the context of the passage of the Scotland Bill, and the introduction of the tax provisions in the 2012 Act.
29.09.2014Council tax: Social Indicators page
Comparisons of council tax between regions and authority class.
29.09.2014Roads: vehicle excise duty (VED)
This note outlines the rates of vehicle excise duty (VED) for cars and other vehicles and gives information as to the exemptions from payment and how the Government enforces its collection.
05.08.2014Tax avoidance : a General Anti-Abuse Rule
UK tax law is specifically targeted rather than purposive: in tackling the exploitation of loopholes in the law, governments have legislated against individual avoidance schemes as and when these have come to light. This note looks at the case that has been made recently for a general anti-avoidance rule, the Goverment's introduction of a 'narrower' General Anti-Abuse Rule in 2013, and subsequent initiatives to tackle aggressive tax avoidance.

Research Papers

DateDescription
23.10.2014Taxation of Pensions Bill 2014-15
21.08.2014National Insurance Contributions Bill [Bill 80 of 2014-15]
The National Insurance Contributions Bill 2014-15 would allow for both categories of National Insurance contributions (NICs) which are payable by the self-employed - Class 2 and Class 4 - to be collected through self assessment from April 2016. The Bill would also extend existing tax rules regarding 'accelerated payments' and 'high-risk' tax promoters to NICs, and introduce a Targeted Anti-Avoidance Rule to prevent the avoidance of NICs by intermediaires.
26.06.2014Childcare Payments Bill
This Bill introduces a new Tax-free Childcare scheme to support eligible parents with childcare costs. Under the scheme, the Government would provide 20 per cent support on costs up to 10,000 per year for each child via an online account. The Government would top up any payments made into the account, capped at a maximum Government contribution of 2,000 a year for each child.
04.04.2014Direct taxes: rates and allowances 2014/15
This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 19 March 2014.
27.03.2014Wales Bill 2013-14
The Wales Bill had its first reading in the House of Commons on 20 March 2014; it is due to have its second reading on 31 March 2014. The Bill devolves some tax-raising powers to the National Assembly for Wales. Stamp duty and landfill tax are devolved, while a power is created to reduce income tax by 10 pence in the pound and put a Welsh rate of income tax in its place. The Bill allows these powers over income tax to be devolved only if they are approved in a referendum, the calling of which is subject to parliamentary approval and a two-thirds majority in the Assembly.

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 ...

Lords Library Notes

DateDescription
08.08.2014Polling Data on the Scottish Independence Referendum
This Library Note-an update to a previous Note published on 23 June 2014-focuses on public opinion polling data in relation to the Scottish independence referendum.
16.07.2014Wales Bill (HL Bill 34 of 2014-15)
The Wales Bill would provide for a range of measures in three key areas. The first is elections to the National Assembly for Wales, where the Bill would alter the length of the electoral term and rules on candidacy. Secondly, the Bill would make provision with regard to a number of financial matters, including the devolution of some tax-raising powers to the Welsh Assembly. Thirdly, the Bill would make provision with regard to housing revenue account debt in Wales, and to adjust the relationship between Welsh Ministers and the Law Commission.
19.06.2014Referendum on Scottish Independence
On 18 September 2014, Scotland will hold a referendum on whether it should be an independent country. This Library Note updates a previous Library Note, published on 27 January 2014, on the subject of the possible consequences of a 'Yes' vote. The Note aims to provide broad discussion of some of the main issues raised in connection with the subject, and lists possible sources for further reading.
07.06.2013Debate 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.
21.03.2013Budget 2013: Reaction
This Library Note summarises reaction to the 2013 Budget Statement from a range of commentators and organisations.
06.12.2012Autumn 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.

Glossary

  • Research Papers (RP) - briefings produced by the House of Commons Library on Bills, topical issues and regular statistics
  • Standard Notes (SN) - shorter, topical briefings from the Commons Library
  • Early Day Motions (EDMs) - formal motions submitted by MPs in the House of Commons
  • POST Notes - short briefing notes produced by the Parliamentary Office of Science and Technology
  • Lords Library Notes (LLN) - papers compiled by the House of Lords Library on Bills and for debates in the Lords
  • Select Committee Reports - papers produced by all select committees of both Houses