Research papers

Briefing: historic debt and debt interest

The chancellor is set to present her budget for the next financial year in October.[1] Much attention will be paid to the spending and taxation changes announced, but alongside this, figures will be released by the Office for Budget Responsibility revealing the state of the public finances and the outlook... Read more...

The Indebted Kingdom factbook

Foreword For decades, successive governments have paid lip-service to the importance of keeping a handle on the public finances. Just as their constituents have to carefully manage their own budgets, monitoring carefully what comes in and how much they are spending, politicians know that they too are expected to treat... Read more...

Briefing: the cost of wine duty

Overview: At £2.35 per bottle of wine, the UK has the third highest wine duty of any country when compared with EU member states. 15 EU countries, in comparison, have no wine duty. Of the countries that charge alcohol duty on wine, France has the lowest at £0.03 per bottle.... Read more...

Briefing: single person household council tax discount

Under the current council tax system, individuals who live on their own receive a 25 per cent discount on their council tax bill.[1] This is applied to the total bill, after any precepts.[2] The discount also applies to households where all other members bar one are ‘disregarded’ – this includes... Read more...

Briefing: public sector pay and pensions

In July 2024, the chancellor confirmed that the government would approve pay uplifts averaging 5.5 per cent for public sector workers.[1] This is more than double the rate of inflation, which was 2.3 per cent from April 2023 to April 2024,[2] and follows previous pay awards of five to seven... Read more...

The number of bins each council collects

One of the most significant services local authorities perform, and residents expect, is the collection of waste. However, the method and the complexity of the way that waste is collected differs from authority to authority. UK councils are required to run a service which collects recycling and garden waste separate... Read more...

Briefing: growth of the civil service 2024

Introduction In August 2023, the TaxPayers’ Alliance produced a research paper examining the growth of the civil service between 2016 and 2023. [1] It found that the number of civil servants grew by over 100,000 during that period, and that expansion had been top-heavy, London-centric, and tilted away from operational... Read more...

Briefing: what debt interest could pay for

Debt interest is the cost the government pays on its borrowing. It mostly comprises interest paid on government bonds, which are financial products sold by the government to raise money. As public sector net debt continues to grow, reaching a record high of nearly £2.7 trillion in 2023-24,[1] spending on... Read more...

Pensions inequality

This report analyses the pension prospects of new entrants into UK employment. These pensions are usually referred to as occupational pensions. The study contrasts the value of pension income an employee is likely to receive at the end of their career, from both the private and public sector.[1],[2] The comparisons... Read more...

BBC Rich List 2024

On 1 April 2024, the BBC TV licence fee increased by £10.50 to £169.50.[1] This represents a 6.6 per cent increase following a two-year freeze since 2021. Unlike other media companies that rely on audiences viewing their content and advertising for revenue, the BBC is funded by the TV licence... Read more...

Scottish public sector rich list

The TaxPayers' Alliance believes that wherever public money is spent, there should be an expectation of transparency and accountability from the body responsible for spending it on behalf of taxpayers. This includes remuneration for senior public officials. This principle applies to devolved administrations as much as it does to any... Read more...

Coronavirus fiscal measures in the OECD

Spending on the coronavirus pandemic in the UK totalled £376 billion from February 2020 to 31 March 2022 according to the National Audit Office,[1] a figure so large it could cover the cost of bailing out the banks in 2007-09 over 16 times.[2] This cements the pandemic as the most... Read more...

Public sector trade union facility time 2024

Following the Trade Union Act 2016, public sector organisations have been required to publish information on facility time for trade union representatives. Facility time is when an employee takes time off from their normal role to attend to union matters.[1] Public sector employees who are trade union representatives are entitled... Read more...

Briefing: the cost of beer duty

Overview: At £0.60 per pint at five per cent abv, the UK has the second highest beer duty of any country when compared with EU member states. This is double Slovenia’s; almost quadruple Denmark’s; and more than any EU country England or Scotland can play in the Euro 2024 football... Read more...

Briefing: effects of introducing a tax threshold to ISAs

Individual Savings Accounts (ISAs) are tax free savings accounts which allow individuals to save a maximum of £20,000 per year. Currently, ISAs have no upper savings limit. Under a proposed change, there would be an upper limit of £100,000 capping the amount which could be saved without being taxed and... Read more...

Wasting Monet? Local authority artworks 2024

Museums, galleries and libraries are often publicly owned and under the control of their local authority. This means that local authorities are in possession of significant amounts of art. This can include artwork of a substantial value.  But local authorities’ art ownership is not restricted to libraries and museums. Many... Read more...

Estimate: cost of the Covid Inquiry 2024

Key findings The cost of the Covid Inquiry is projected to be over £196 million. The cost per day is estimated to be £136,907. The formal establishment of the Covid Inquiry was on 28 June 2022.[1] Witnesses are expected to conclude giving evidence in June 2026.[2] The costs incurred by... Read more...

Briefing: the rising tax burden

The Office for Budget Responsibility releases monthly data compiling figures on the public finances. Analysis of 74 years of parliamentary terms and tax burden data up to 2024-25 in the April 2024 release[1] shows that the current parliament is set to have raised the tax burden more than any other... Read more...

Briefing: railway renationalisation

Support for the full renationalisation of Britain’s railways is consistently popular amongst the public. A recent poll showed that almost 70 per cent of the British public support train operating companies being brought back into public ownership.[1] Labour has also supported this proposal, recently pledging to renationalise most passenger rail... Read more...

Briefing: public sector sickness

On 19 April 2024, prime minister Rishi Sunak announced a range of welfare reforms in a bid to end what he called Britain’s “sick note culture”.[1] The prime minister highlighted that eleven million fit notes were issued last year with only 6 per cent signed maybe fit for work.[2] This... Read more...

Town Hall Rich List 2024

Town Hall Rich List 2024 marks the 17th edition of this research, first compiled in 2007. For the past 17 years the TaxPayers’ Alliance has assembled the most comprehensive list of council employees in the UK in receipt of over £100,000 in total remuneration in a single financial year. For... Read more...

GP Rich List

Introduction In the United Kingdom, general practices are small businesses which the National Health Service (NHS) contracts to provide general medical services and assist with primary care. While GPs are privately run businesses, they are taxpayer funded and, therefore, taxpayers will want to understand how public funds are allocated and,... Read more...

City Hall Rich List 2024

Over the past two decades the TaxPayers’ Alliance has held all levels of government to account for its use of public money, including scrutinising staffing costs. This principle underpins our rich lists, which detail the remuneration of the highest paid people across the public sector.[1],[2] As taxpayer funded authorities, it... Read more...

Briefing: threshold freezes and rate cuts

In his autumn statement in November the chancellor cut the main rate of national insurance from 12 to 10 per cent, effective from 6 January.[1] In his budget, he cut it again by another 2 percentage points to 8 per cent,[2] while stating a ‘long term’ ambition to abolish it... Read more...

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