Research papers

Quango Rich List 2025

A quasi-autonomous non-governmental organisation (quango) is a body set up to perform a function of government while operating at arm’s length from ministers and departments. Quangos sit in a unique position between the public and private sectors. They are often granted statutory powers but are not directly accountable to the... Read more...

Members of the board 2025

Quasi-autonomous non-governmental organisations (quangos) are funded by taxpayers but not directly controlled by the central government.[1] They range from non-ministerial departments that regulate various sectors, to public corporations that deliver public services, to smaller expert committees that provide advice. These include organisations such as HM Revenue and Customs, HM Prisons... Read more...

Tax on entrepreneurship

Executive summary With the tax burden set to grow to an 80-year high, the burden on entrepreneurs is unsurprisingly heavy. But it may be heavier than many might expect. This is because when entrepreneurs earn, they often exceed numerous tax thresholds, save and invest their earnings, and ultimately pass them... Read more...

Town Hall Rich List 2025

First compiled in 2007, Town Hall Rich List 2025 marks the 19th edition of this paper. Every year the TaxPayers’ Alliance has compiled a comprehensive list of all local authority employees receiving total remuneration over £100,000. For the average (band D) property, taxpayers in England will have to pay a... Read more...

Briefing: public spending over time

The chancellor is set to present her spring statement in March, where she is reportedly planning several billion pounds of cuts to meet the government’s fiscal rules.[1] Yet despite a stated commitment to fiscal discipline public spending remains at historically high levels, forecast to reach a record £1.5 trillion by... Read more...

NHS high value machines

The NHS has seen its budget grow considerably in recent years. Spending plans for NHS England estimate an outturn of £162.5 billion in 2024-25.[1] Despite this level of funding, concerns continue about the performance of the NHS compared to its peers on key healthcare outcomes, including life expectancy and deaths.[2]... Read more...

Briefing: tax threshold freezes and national insurance rate cuts

In his autumn statement in November 2023 the previous chancellor cut the main rate of national insurance from 12 to 10 per cent, effective from 6 January.[1] In 2024 he cut it again by another two percentage points to eight per cent,[2] while stating a ‘long term’ ambition to abolish... Read more...

Multi-academy trust rich list

CORRECTION: Since publication of this research, we have been informed that the figures on the pension contributions for Sunil Chotai, as published in the accounts for Charles Darwin Academy Trust, were incorrect. These have now been updated in the research paper and in the press release below. Please click here for... Read more...

A study of council general reserves

Local authorities accumulate reserves for several reasons, from cushioning against shocks to building up funds for planned future expenditure. In recent years, an increasing number of councils have faced financial difficulties. Since 2018, 13 section 114 notices have been issued,[1] with half of English councils saying that they are likely... Read more...

Public sector trade union facility time 2025

Trade union representatives in the public sector are entitled to take time off from their regular job in order to carry out their trade union role. This is known as facility time and can be paid or unpaid depending on what tasks are being performed. In some cases, public sector... Read more...

Debt to future GDP

Executive summary Debt will be serviced and paid back or rolled over in the future using tax receipts extracted overwhelmingly from the future’s GDP, not current GDP. Debt is often expressed as a share of GDP, to measure how affordable it is. But future GDP provides a better measure of... Read more...

Briefing: GDP per capita and personal recessions

The UK collects data around economic growth and migration statistics which are released by the Office of National Statistics (ONS). This measures those entering and leaving the country and gross domestic product (GDP) which acts as a measure of economic health, but it can disguise underlying issues affecting individual prosperity.... Read more...

Reforming local government in London

Executive summary This paper examines local government structures in London, focusing on whether they deliver value for taxpayers and residents, as well as if it can be improved. It makes the following key findings: There are inequalities in political representation between London and other major UK cities. Bringing political representation... Read more...

Briefing: what the Chagos deal could pay for

In February 2025 the prime minister of Mauritius stated that the UK government offered a revised deal regarding the Chagos islands. This included Mauritius gaining complete sovereignty over the island of Diego Garcia, the location of a US military base, and a doubling of the initial £9 billion payment to... Read more...

Briefing: HMRC interest rate for late tax payments

In October 2024 the chancellor of the exchequer, Rachel Reeves, delivered the first budget of the current Labour government. One of the less noted changes she announced was an increase in the interest rate on the late payment of taxes. The aim of this policy is to encourage the public... Read more...

Briefing: inheritance tax

Overview: In 2024-25, inheritance tax (IHT) is forecast to raise £8.3 billion. With the changes announced in the October 2024 budget, the revenue is expected to increase by 67 per cent, to £13.9 billion in 2029-30.[1] Inheritance tax is distortionary, unfair and deeply unpopular. The proportion of estates affected by... Read more...

Briefing: taxpayer funding of Stonewall

Overview: Stonewall’s total income from government sources increased in 2023-24 to £618,757.[1] In 2022-23, it was £572,868. However, their overall financial position has worsened, with an increased deficit, redundancies[2] and lower revenue from fees (which includes the Diversity Champions scheme). In recent years, numerous current and former frontbench politicians have... Read more...

Briefing: air passenger duty

The first Saturday in January is the most popular day of the year to book a holiday,[1] but with UK travellers facing some of the highest taxes on air travel in the world,[2] going abroad may be more expensive than many expect. Air passenger duty (APD) is paid by passengers... Read more...

Tax on Christmas 2024

Christmas is a time for enjoyment with friends and family. Yet the holiday season is often also accompanied by additional pressure on household finances, as individuals plan to spend more than £650 on gift giving and making merry this Christmas. With the overall tax burden set to rise to record... Read more...

Briefing: changes to employer national insurance contributions

The national insurance contributions (NICs) measures in the October 2024 budget have been scored as one of the largest changes to a single tax for many decades. However, indirect effects mean the overall effect on the exchequer will be significantly lower than the headline figure suggests, as a higher tax... Read more...

Briefing: council tax by precepting authority

Local authorities in England have multiple levels of governance. The layered and complex nature of local government creates confusion as to how council tax is charged and allocated across its many levels. Within a council tax bill, there can be differing council tax precepts attributed to the multiple layers of... Read more...

Estimate: the growing cost of the Covid Inquiry

Key findings The cost of the Covid Inquiry is projected to be almost £208 million. This means the cost per day would amount to £144,939. The Covid Inquiry was formally established on 28 June 2022.[1] It is expected that witnesses will conclude giving evidence in June 2026.[2] The costs incurred... Read more...

Briefing: exit taxes

Overview: Capital gains tax has increased substantially in recent years with an almost 50 per cent rise between 2019-20 and 2023-24 in receipts, increasing from £9.8 billion to £14.5 billion. Calls have recently been made for the introduction of an exit tax. Generally, this applies to the realised gains of... Read more...

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