Council tax bands in Wales are based on property values in April 2003 - 17 years ago. That is more up to date than in England and Scotland, where they are based on values in April 1991 (almost 30 years ago!). But it is still enough time for the relative values of different properties to change...

The IFS Green Budget 2019, in association with Citi and the Nuffield Foundation, is edited by Carl Emmerson, Christine Farquharson and Paul Johnson, and copy-edited by Judith Payne. The report looks at the issues and challenges facing Chancellor Sajid Javid as he prepares for his first Budget.

Council tax matters. It matters to local government as, at over £31 billion a year, it now makes up over half of its funding for non-education expenditure. It matters for households, for whom the bills take up an average of over 3% of their income. And it matters to central government, which is...

Council tax bands in Wales are based on property values in April 2003 - 17 years ago. That is more up to date than in England and Scotland, where they are based on values in April 1991 (almost 30 years ago!). But it is still enough time for the relative values of different properties to change...

Whether the UK leaves the European Union, and if so on what terms, is a crucial issue and therefore rightly should be the subject of much debate in the run-up to the general election on 12 December. But Brexit is not the only economically important decision that the UK faces. So the general...

In April 2013, council tax benefit (CTB), which provided help for low-income households with their council tax, was abolished. In its place, local authorities (LAs) in England were charged with designing their own council tax support (CTS) schemes for those of working age - though they were...

The parts of the UK tax system that dictate how different forms of income are taxed are of central importance and are not fit for purpose. There is a large, unjustified and problematic bias against employment and labour incomes and in favour of business ownership and capital incomes. The tax...

The IFS Green Budget 2018, in association with Citi, ICAEW and the Nuffield Foundation, is edited by Carl Emmerson, Christine Farquharson and Paul Johnson, and copy-edited by Judith Payne. The report looks at the issues and challenges facing Chancellor Philip Hammond as he prepares for his...