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
23.05.2016Self-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.
20.05.2016VAT : European law on VAT rates
All Member States have limited discretion in setting VAT rates under EU VAT law. This note discusses the development of European law in this area, and the implications this has for the UK setting its own VAT rates.
20.05.2016Commons Library analysis: The international anti-corruption summit in May 2016
This Commons Library briefing discusses the international summit on anti-corruption held in London on 12 May 2016 and what so far has emerged from it.
18.05.2016Gift 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.
11.05.2016Age-related personal allowance
All taxpayers are entitled to receive a personal allowance to set against their income for tax purposes. Individuals aged 65 and over have been entitled to receive an additional allowance; an extra addition has been made for those age 75 and over. This note gives details of the allowance and the Coalition Government's decision, first announced in Budget 2012, to phase it out from 2013/14.
06.05.2016The Apprenticeship Levy
This briefing paper is about the Apprenticeship Levy: what it is, how it will work and what the debates around it are.
29.04.2016Inheritance Tax : reliefs
This note provides a summary description of the structure of inheritance tax and the main reliefs which are available.
27.04.2016Key documents : taxation
This paper lists some of the most useful documents and sources relating to tax policy.
26.04.2016Direct taxes: rates and allowances 2016/17
This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 16 March 2016. It lists the principal personal allowances which will be available against income tax in the tax year 2016/17, and it outlines the conditions necessary for eligibility for these allowances. The paper provides a summary of the general tax position in straightforward cases only. It should be noted that it deals just with tax allowances. No reference is made to cash benefits provided under the social security system, or to child tax credit and working tax credit.
22.04.2016Income tax allowances for married couples
In general married couples are taxed as individuals, though a minority of older couples & civil partners may still claim a 'married couple's allowance'. Since 6 April 2015 individuals have been entitled to transfer part of their personal tax allowance to their spouse or civil partner, if neither they nor their partner are higher rate taxpayers.

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