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
29.01.2016Scotland: 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.
28.01.2016VAT on sanitary protection
This note discusses the way sanitary protection is charged VAT.
22.01.2016Devolution of financial powers to the Scottish Parliament: recent developments
This paper discusses the proposals made by the Smith Commission - in its report published in November 2014 - for further devolution of power to the Scottish Government, in relation to taxation, funding and borrowing, and the Government's plans for their implementation.
21.01.2016Personal service companies : recent debate
The 'IR35' rules to prevent the exploitation of personal service companies for tax avoidance were introduced in April 2000, following a long and contentious consultation exercise. This legislation remains unpopular among freelancers who use this corporate form to provide services. This note looks at recent debate on how these rules might be reformed and wider concerns about the use of employment intermediaries to avoid tax.
12.01.2016Air passenger duty : recent debates & reform
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 reform of the tax in the 2014 Budget. The development of APD since its introduction is set out in two other Library notes (SN413 & SN6426).
07.01.2016Council 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.
21.12.2015National Insurance contributions: an introduction
This note gives an introduction to National Insurance system: the base and rate structure of National Insurance contributions (NICs), the operation of the National Insurance Fund, and the connection between a person's contributions into the Fund with their entitlement to receive benefits paid out of the Fund - the 'contributory principle'. It goes on to look at the debate there has been about integrating NICs with income tax.
09.12.2015Key documents : taxation
This paper lists some of the most useful documents and sources relating to tax policy.
04.12.2015Self-employment in the construction industry
This note gives some background to the question of employment status and the difficulties it has caused in the construction sector, before discussing initiatives by both the Labour Government in 2009 and the Coalition Government in 2014, and more recent debates as to the possibility of a longer-term solution to this issue.
04.12.2015Gift 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.

Lords Library Notes

DateDescription
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.
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.

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