A briefing about transient visitor levies or 'tourist taxes', including information on plans for the introduction of tourist taxes in Scotland and Wales.

A briefing about transient visitor levies or 'tourist taxes', including information on plans for the introduction of tourist taxes in Scotland and Wales.

A briefing on sources of funding - both public and private - for places of worship in the United Kingdom, often for repairs and renovation.

A briefing on sources of funding - both public and private - for places of worship in the United Kingdom, often for repairs and renovation.

Andy Burnham has announced several policies to help people with the cost of living, with average prices having risen 30% since 2021.

Andy Burnham has announced several policies to help people with the cost of living, with average prices having risen 30% since 2021.

This briefing gives a short introduction to the way VAT works, and the significance that EU VAT law has had for setting VAT rates, before discussing the campaign for a lower VAT rate on tourist services, and the introduction of a temporary reduced VAT rate for hospitality, holiday accommodation and attractions which applied from July 2020 to March 2022.

This briefing gives a short introduction to the way VAT works, and the significance that EU VAT law has had for setting VAT rates, before discussing the campaign for a lower VAT rate on tourist services, and the introduction of a temporary reduced VAT rate for hospitality, holiday accommodation and...

Construction work to repair buildings, including historic churches, is charged VAT at the 20% standard rate. The Listed Places of Worship Grant Scheme has provided grants to mitigate the VAT costs for these repairs.

Construction work to repair buildings, including historic churches, is charged VAT at the 20% standard rate. The Listed Places of Worship Grant Scheme has provided grants to mitigate the VAT costs for these repairs.

In the 2024 Autumn Budget the Chancellor announced the introduction of VAT on private school fees from 1 January 2025. This briefing discusses the background to the government's decision and the legislation to bring it into effect.

In the 2024 Autumn Budget the Chancellor announced the introduction of VAT on private school fees from 1 January 2025. This briefing discusses the background to the government's decision and the legislation to bring it into effect.

Concerns are regularly raised about the cost of school uniform - this briefing introduces the rules and recent reforms in England, and sets out the support available for school uniform costs across the UK.

Concerns are regularly raised about the cost of school uniform - this briefing introduces the rules and recent reforms in England, and sets out the support available for school uniform costs across the UK.

This briefing provides an overview of tax statistics, including recent trends, forecasts, and distribution of taxpayers.

This briefing provides an overview of tax statistics, including recent trends, forecasts, and distribution of taxpayers.

Businesses are required to register for VAT if their turnover of taxable goods and/or services is above a given threshold. This note discusses how the registration threshold has been set in recent years and the debate there has been about whether the threshold is too high or too low.

Businesses are required to register for VAT if their turnover of taxable goods and/or services is above a given threshold. This note discusses how the registration threshold has been set in recent years and the debate there has been about whether the threshold is too high or too low.

The government will implement Making Tax Digital for income tax in April 2026 for the self-employed and landlords with qualifying income above £50,000.

The government will implement Making Tax Digital for income tax in April 2026 for the self-employed and landlords with qualifying income above £50,000.

The alcohol duty system was reformed in August 2023. Most recently, the government has announced it would increase duty rates in line with inflation from 1 February 2026.

The alcohol duty system was reformed in August 2023. Most recently, the government has announced it would increase duty rates in line with inflation from 1 February 2026.

In the 2020 Budget the government announced that e-publications would be charged VAT at the zero rate, in the same way as books, newspapers and magazines. This change took effect from 1 May 2020.

In the 2020 Budget the government announced that e-publications would be charged VAT at the zero rate, in the same way as books, newspapers and magazines. This change took effect from 1 May 2020.

There will be a Westminster Hall debate on Government support for the hospitality sector on Tuesday 1 July at 2:30pm. The debate will be led by Mike Wood MP.

There will be a Westminster Hall debate on Government support for the hospitality sector on Tuesday 1 July at 2:30pm. The debate will be led by Mike Wood MP.

A briefing on the Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-25

A briefing on the Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-25

A summary of the announcements in the 2024 Autumn Budget and an overview of the latest economic forecasts.

A summary of the announcements in the 2024 Autumn Budget and an overview of the latest economic forecasts.

There will be a debate in Westminster Hall on Tuesday 22nd October on support for pubs and the hospitality sector.

There will be a debate in Westminster Hall on Tuesday 22nd October on support for pubs and the hospitality sector.

Looks at the Labour government's proposals on independent schools, VAT and charitable (business rates) relief

Looks at the Labour government's proposals on independent schools, VAT and charitable (business rates) relief

A summary of the announcements in the 2024 Spring Budget and an overview of the latest economic forecasts.

A summary of the announcements in the 2024 Spring Budget and an overview of the latest economic forecasts.

This briefing explains the current VAT treatment on the installation of energy-saving materials in the UK, analyses recent changes, and outlines recent developments.

This briefing explains the current VAT treatment on the installation of energy-saving materials in the UK, analyses recent changes, and outlines recent developments.

There will be a Westminster Hall debate on fiscal support for tourism and hospitality in coastal areas on Thursday 22 February at 1:30pm

There will be a Westminster Hall debate on fiscal support for tourism and hospitality in coastal areas on Thursday 22 February at 1:30pm