In Focus
The 50th anniversary of the UK’s value added tax (VAT) occurred on 1 April 2023. VAT was introduced in anticipation of the UK’s entry to the European Economic Community and has since become one of the government’s largest revenue raisers. This article examines the history of VAT and the debate about how it has developed.
In Focus
Since the Windsor Framework was agreed in February 2023, the UK and the EU agree their relationship has been on a positive trajectory. In light of this, a recent House of Lords committee report made recommendations about further opportunities for UK-EU cooperation on foreign policy, defence and security, energy security, climate change and mobility of people.
In Focus
The government “temporarily” withdrew the private parking code of practice in June 2022. This statutory guidance included a cap on the level of parking charges operators of private parking facilities could issue to motorists, as well as the removal of additional fees they could impose at the debt recovery stage. The government has since published a draft impact assessment and launched a call for evidence to review the impact of these provisions on operators.
Research Briefing
The Northern Ireland Budget (No. 2) Bill is a government bill that would authorise government departments and certain other bodies in Northern Ireland to incur expenditure and use resources for the financial year ending 31 March 2024. The House of Commons has passed the bill and the Speaker has certified the bill as a money bill. In practice this limits the extent to which the House of Lords can propose significant changes.
In Focus
A House of Lords committee found in July 2022 that the Northern Ireland Protocol was affecting Northern Ireland businesses differently depending on whether they traded mostly with Great Britain or with Ireland and the EU. A year later, the same committee found the Windsor Framework, which amended the protocol in February 2023, was an improvement on the protocol as originally negotiated, but has not solved all the problems associated with it.
In Focus
Climate change is expected to have significant impacts across a range of domestic policy areas. Both the government and the independent Climate Change Committee, a statutory advisory body, agree on the need for significant adaption efforts to mitigate related risks. This summer the government is due to publish the latest edition of its five-yearly national adaption programme. This will detail how it plans to go about addressing climate risks and comes 15 years after the Climate Change Act 2008 became law.
In Focus
In December 2022, a House of Lords select committee published a report on the Children and Families Act 2014. It concluded the act was an example of “inadequate implementation” and had “largely missed” the opportunity to improve the lives of children and young people. In response, the government said the committee’s recommendations were at the heart of its plans to reform children’s social care. This article summarises the committee’s findings, as well as the government’s response.
Research Briefing
The Pensions (Extension of Automatic Enrolment) (No. 2) Bill is a private member’s bill that would allow ministers to lower to 18 the age threshold at which qualifying workers are automatically enrolled into workplace pensions. It would also allow ministers to amend qualifying earnings limits so that pension contributions are calculated from the first pound earned. Ministers would have to obtain Parliament’s approval for any changes after first consulting on any proposals and reporting to Parliament on the consultations held.
In Focus
In recent years, concerns have been raised about the state of the UK’s car industry. The Society of Motor Manufacturers and Traders (SMMT), which represents car manufacturers in the UK, has reported that manufacturing decreased every year from 2016 to 2022. In addition, various companies have announced UK plant closures or capacity reductions. Concerns have also focused on the future of the industry. This article considers the transition to electric vehicles (EVs) and examines one of the main challenges to this: the domestic production of batteries for EVs.
In Focus
In January 2023, the House of Lords Communications and Digital Committee published a report on the future of the UK’s creative industries. The report highlighted the contribution the sector makes to the UK economy and criticised the government for being “complacent” in its support for the sector. This article summarises the committee’s recommendations, the government’s response in April 2023, and the government’s ‘Creative industries sector vision’ (June 2023).
Research Briefing
The Finance (No. 2) Bill is a government bill intended to give statutory effect to the tax measures announced in the spring budget 2023, as well as other previously announced policies. These include the introduction of full expensing of capital expenditure on plant and machinery from 2023 to 2026, the abolition of the lifetime allowance of tax relievable pension savings and the freezing of fuel duty rates for 2023/24. The bill was introduced to the House of Lords on 21 June 2023 and its second reading and all remaining stages are due to take place on 4 July 2023.
In Focus
Ahead of a House of Lords debate on government support to skilled professional graduate workers who belong to a trade union, this briefing looks at the demographics of trade union membership. It also covers recent relations between the government and trade unions, especially over strikes, pay and the government’s Strikes (Minimum Service Levels) Bill.
In Focus
Economic growth is considered important due to the role it plays in providing jobs and improving living standards. But productivity growth, a key driver of higher living standards, has slowed in the UK since 2008. With high inflation now impacting living standards, increased attention is being paid to understanding and tackling the productivity slowdown. The House of Lords is due to debate the UK economy on 29 June 2023.
In Focus
In 2022, the House of Lords Fraud Act 2006 and Digital Fraud Committee held an inquiry on a wide range of issues relating to fraud. It found that fraud was the most experienced crime in England and Wales and has brought significant financial and emotional costs to millions of victims. However, the committee also found that successive governments had failed to prioritise the issue, with the response from law enforcement and the private sector also lacking. To address these issues, the committee made 65 recommendations.
Research Briefing
The Workers (Predictable Terms and Conditions) Bill is a private member’s bill sponsored by Baroness Anderson of Stoke-on-Trent (Labour). The bill would give workers who have a lack of predictability regarding their working patterns, such as workers on zero hours contracts, a legal right to request a change in their terms and conditions. It was first introduced in the House of Commons and received cross-party support.
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