House of Commons Library

Hypothecated taxation

Published Tuesday, September 27, 2011

Hypothecation is the term used to describe the process of assigning tax revenues to a specific end, or - in certain cases - ensuring that they are not spent on one particular end. This note looks at the case that has been made for hypothecated taxation, before looking at a number of areas where its potential use has been discussed and the very limited way it has featured to date in the UK tax system.

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Commons Briefing papers SN01480

Author: Antony Seely

Topic: Taxation

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