This Library briefing provides a short introduction to the taxation of non-domiciles, before discussing the reforms to these rules introduced in the 2008 Budget.

This Library briefing provides a short introduction to the taxation of non-domiciles, before discussing the reforms to these rules introduced in the 2008 Budget.

Notes on the 2008 budget alcohol tax increases and the potential number of lives saved. 14 p.

Notes on the 2008 budget alcohol tax increases and the potential number of lives saved. 14 p.

Statement on the consequences of the withdrawal of the 10p starting rate of income tax.

Statement on the consequences of the withdrawal of the 10p starting rate of income tax.

I am somewhat disappointed that we cannot have an accurate profile of those who will still lose out, apart from describing them as having their average losses halved. The Chancellor says that he has used a system that is simple and quick—some might say he has done so for expediency—but...

I am somewhat disappointed that we cannot have an accurate profile of those who will still lose out, apart from describing them as having their average losses halved. The Chancellor says that he has used a system that is simple and quick—some might say he has done so for expediency—but...

The hon. Gentleman raises four perfectly pertinent questions, which I shall answer. May I acknowledge his welcome for the measure that I am proposing? First, I said in my statement that 4.2 million households will receive as much as, or more than, they originally lost. The remaining 1.1 million householders...

The hon. Gentleman raises four perfectly pertinent questions, which I shall answer. May I acknowledge his welcome for the measure that I am proposing? First, I said in my statement that 4.2 million households will receive as much as, or more than, they originally lost. The remaining 1.1 million householders...

Yes, I can. I said that one of the things that we needed to consider was the minimum wage and its inclusion of younger people. Equally, in relation to tax credits, I think, unlike the Conservatives, that tax credits have gone a long way towards boosting the incomes of people...

Yes, I can. I said that one of the things that we needed to consider was the minimum wage and its inclusion of younger people. Equally, in relation to tax credits, I think, unlike the Conservatives, that tax credits have gone a long way towards boosting the incomes of people...

On the point made by my right hon. Friend the Member for Leeds, West (John Battle), I agree that we need to do more to encourage the take-up of the working tax credit. The take-up of the child tax credit is quite substantial. I am grateful to my right hon....

On the point made by my right hon. Friend the Member for Leeds, West (John Battle), I agree that we need to do more to encourage the take-up of the working tax credit. The take-up of the child tax credit is quite substantial. I am grateful to my right hon....

I welcome the Chancellor's statement today. I have to say that it is nothing but churlish and mean not to welcome a statement that benefits everyone on basic rate taxation and which takes 600,000 people out of tax altogether. Given the Chancellor's welcome for the Treasury Committee's inquiry, which was...

I welcome the Chancellor's statement today. I have to say that it is nothing but churlish and mean not to welcome a statement that benefits everyone on basic rate taxation and which takes 600,000 people out of tax altogether. Given the Chancellor's welcome for the Treasury Committee's inquiry, which was...

I am grateful to my right hon. Friend for the welcome that he has given. He is right that today's proposals will benefit many people in this country. Yes, the Treasury will of course continue to co-operate with the Treasury Committee and its inquiry. I think that I am still...

I am grateful to my right hon. Friend for the welcome that he has given. He is right that today's proposals will benefit many people in this country. Yes, the Treasury will of course continue to co-operate with the Treasury Committee and its inquiry. I think that I am still...

I of course welcome measures to lift low earners out of tax, and for a few hours this announcement may well get the Chancellor out of the difficulties that he created for himself. How many of the 5.3 million losers will be fully compensated by the measure? A quick back-of-the-envelope...

I of course welcome measures to lift low earners out of tax, and for a few hours this announcement may well get the Chancellor out of the difficulties that he created for himself. How many of the 5.3 million losers will be fully compensated by the measure? A quick back-of-the-envelope...

I congratulate the Chancellor on putting an end to the issue. I hazard a guess that the pleasure being expressed from the Labour Benches will be widely expressed in the country as well. As the Prime Minister is in his place, may I add that over the weekend I allowed...

I congratulate the Chancellor on putting an end to the issue. I hazard a guess that the pleasure being expressed from the Labour Benches will be widely expressed in the country as well. As the Prime Minister is in his place, may I add that over the weekend I allowed...

I am grateful for what my right hon. Friend said in both respects. It is not every day that hon. Members have the courage to say what he said, and it is appreciated. In relation to his comments on tax, I hope that most people, not just in the House...

I am grateful for what my right hon. Friend said in both respects. It is not every day that hon. Members have the courage to say what he said, and it is appreciated. In relation to his comments on tax, I hope that most people, not just in the House...

The Chancellor has not spelled out where he will obtain the welcome £3 billion, almost, that he was not able to find at the time of his Budget. In the past he has always said that any tax cut translates automatically into a reduction in the number of nurses, doctors...

The Chancellor has not spelled out where he will obtain the welcome £3 billion, almost, that he was not able to find at the time of his Budget. In the past he has always said that any tax cut translates automatically into a reduction in the number of nurses, doctors...

I am glad the right hon. Gentleman does not want to see any reduction in the numbers of doctors, nurses and teachers. As I said in my statement, I promised the Select Committee that I would return to the matter in the pre-Budget report. The reason that I am announcing...

I am glad the right hon. Gentleman does not want to see any reduction in the numbers of doctors, nurses and teachers. As I said in my statement, I promised the Select Committee that I would return to the matter in the pre-Budget report. The reason that I am announcing...