Found: 2024 figures · gov.ie announcement of the 9% rate, 30 June 2026 · Revenue Commissioners TDMs · Finance Act

Found: March 2022 — introduced by order at 5 per cent and continued at 12.5 per cent by section 93 of the Finance Act

Found: The Finance Act 2024 clarifies how VAT and excise law should be interpreted in light of changes made

Found: Practice on Services, Public Functions and Associations) (Commencement) Order 2026 S.I. 2026/807 The Finance Act

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will set out the property attribute information HMRC Valuation Office seeks to collect during a site visit when undertaking a valuation of a dwelling for council tax.

Answered by James Murray - Financial Secretary to the Treasury and Paymaster General

The Valuation Office (VO) carries out property inspections to establish and record facts relating to property on a case by case basis. The same categories of property attribute information are collected for Council Tax purposes in England and Wales. Further information about the property attribute information held for Council Tax purposes is available in the published guidance: Property attribute data (PAD). Additional information may be sought from the taxpayer in line with section 27 of the Local Government Finance Act 1992.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 9 June 2026, to Question 5344, on Council Tax: Surcharges, whether the powers of officers appointed by the Commissioners of His Majesty’s Revenue and Customs to undertake valuations for the new council tax surcharge will use the Local Government Finance Act 1992 as their statutory basis, or whether the Government intends to legislate to provide additional powers.

Answered by James Murray - Financial Secretary to the Treasury and Paymaster General

The High Value Council Tax Surcharge will be legislated for in Finance Bill 2026 and subject to Parliamentary approval in the normal way.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 29 May 2026, to Question 1182, on Business Rates: Canary Wharf, what is his Department's policy on the provision of business rate relief to individual firms.

Answered by James Murray - Financial Secretary to the Treasury and Paymaster General

Local authorities are responsible for the administration of the business rates system including decisions on the award of business rates reliefs in line with relief eligibility.

Local authorities also have discretionary powers to grant business rates relief to ratepayers in their area under Section 47 of the Local Government Finance Act 1988, having regard to the interests of their council taxpayers.

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, what assessment she has made of the potential impact of the second homes council tax premium on properties subject to legally binding occupancy restrictions, such as (a) sheltered and (b) supported housing developments delivered with (i) Homes England and (ii) registered provider involvement, where those restrictions prevent the property being (A) occupied and (B) let by the owner’s family; and whether she plans to review statutory exceptions under sections 11B and 11C of the Local Government Finance Act 1992.

Answered by Jim McMahon - Parliamentary Under-Secretary (Housing, Communities and Local Government)

It is for councils to decide whether to charge the premium in their area, taking account of local circumstances. The Department has introduced a number of exceptions, including dwellings that cannot be occupied as a person’s sole or main residence because of planning restrictions. It is for individual councils to assess whether it is appropriate to apply any further exceptions or discounts for second homes. Councils will make these decisions based on local circumstances.

The government remains committed to ensuring the council tax system is fair for taxpayers and local authorities and will continue to keep taxes and all elements of the local government finance system under review.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of the cumulative impact on small and medium-sized accountancy and tax advisory practices of (a) the mandatory Tax Adviser Registration scheme, (b) the lowered threshold from "dishonest conduct" to "sanctionable conduct" for agent penalties introduced by the Finance Act 2026, and (c) the proposed new criminal offence for reckless untrue statements or declarations in direct tax; and whether HMRC has evaluated whether the existing civil and criminal penalty framework is sufficient before introducing further enforcement powers.

Answered by James Murray - Financial Secretary to the Treasury and Paymaster General

The Government recognises the important role played by small and medium-sized accountancy and tax advisory practices in supporting taxpayers to meet their obligations.

The Government has consulted on these measures and published assessments of their expected impact. This includes consultations and tax information and impact notes covering mandatory tax adviser registration and the measures to tackle tax adviser-facilitated non-compliance.

HMRC is considering responses to the recent consultation on a proposed criminal offence for reckless untrue statements or declarations in direct tax. Final decisions are subject to the analysis of consultation responses, and the Government will publish its response in due course.

In developing the measures, the Government considered the existing civil and criminal framework and the case for further powers. HMRC will continue to engage with the sector and keep the operation and impact of the measures under review.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Welsh Government has informed the HMRC Valuation Office of its planning council tax bands and thresholds for the council tax revaluation in Wales.

Answered by James Murray - Financial Secretary to the Treasury and Paymaster General

HMRC Valuation Office will apply the bands and thresholds which the Welsh Government will in due course enact through regulations under the Local Government Finance Act 1992.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 23 June 2026, to Question 10763, on Council tax: valuation, if she will place in the Library a copy of HMRC Valuation Office’s guidance on (a) site visits, and (b) requests for information, for council tax valuations.

Answered by James Murray - Financial Secretary to the Treasury and Paymaster General

HMRC’s Valuation Office does not publish guidance on inspections or requests for information for Council Tax purposes. Each property is considered on a case-by-case basis to determine its Council Tax band. Additional information may be sought from the taxpayer in line with section 27 of the Local Government Finance Act 1992. An inspection may be carried out, though this is not usually required.

Found: included references to the Authority— (a)sections 113, 114, 115 and 116 of the Local Government Finance Act

Found: to the Income Tax (Trading and Other Income) Act 2005 (c. 5) and amended by section 40(6) of the Finance Act

Found: Finance Act 2009 (Publishing Details of Deliberate Tax Defaulters: Increase to Threshold) Order 2026

Found: conferred by section 61(1) and (2)(e) of the Road Traffic Act 1988(1) and section 56(1) and (2) of the Finance Act

Found: regulations 1 to 5 and 7 in exercise of the powers conferred by sections 148(2) and 157(1) and (2) of the Finance Act

Found: Section 29A was inserted by section 99(4) of the Finance Act 2001 (c. 9); section 96(9) was amended by

Found: By virtue of section 32A of the Act (as inserted by section 75 of the Finance Act 2022 (c. 3)), where

Found: Finance (No. 2) Act 1992 (c. 48); section 13(3)(b) was amended retrospectively by section 15 of the Finance Act

Found: 1992 c. 5. (3)Section 176(1)(a) was amended by paragraph 23 of Schedule 9 to the Local Government Finance Act

Found: Local authorities are required by the Local Government Finance Act 1992 to provide a balanced budget

Found: due; 27.1.16 where the Grant Recipient is subject to the requirements of the Local Government Finance Act

Found: 6 1988 – Reduction to 2 Years 7 2005 – The Finance Act 2004 7 The Introduction of AFPS 2005

Found: 61988 – Reduction to 2 Years72005 – The Finance Act 20047The Introduction of AFPS 20057RFPS 2005 is also

Found: Cases where certain charges under the Finance Act 2004 apply 11.

Found: Unauthorised Payments The Finance Act 2004 became effective on 6 April 2006 and affects the GPS as a

Found: • This pension amount is multiplied by 16 (a factor set by the Finance Act).

Found: Together with changes being made to tax regulations using the powers in the Finance Act 2022 and scheme

Found: • Together with changes being made through tax regulations using the powers in the Finance Act 2022

Found: • This pension amount is multiplied by 16 (a factor set by the Finance Act).

Found: the consent of the Treasury, in exercise of the powers conferred by section 56(1) and (2) of the Finance Act

Found: successfully challenging it under the new General Anti-Abuse Rule (GAAR) (contained in Part 5 of the Finance Act

Found: summary warrant or a decree. 1 Council Tax (Deductions from IS) Regs 93, regs 2 & 3; Local Government Finance Act

Found: other registered pension scheme2 is disregarded indefinitely3. 1 Pension Schemes Act 1993, s 1; Finance Act

Found: other registered pension scheme2 is disregarded indefinitely3. 1 Pension Schemes Act 1993, s 1; Finance Act

Found: other registered pension scheme2 is disregarded indefinitely3. 1 Pension Schemes Act 1993, s 1; Finance Act

Found: . 1 JSA Regs, reg 1(3); IS (Gen) Regs, reg 2(1); Water Act 1991, Part V, Ch 1; Local Government Finance Act

Found: 1 JSA Regs, reg 1(3); IS (Gen) Regs, reg 2(1); Water Act 1991, Part V, Ch 1; Local Government Finance Act

Found: 1 JSA Regs, reg 1(3); IS (Gen) Regs, reg 2(1); Water Act 1991, Part V, Ch 1; Local Government Finance Act

Found: Note: This includes self-investedpersonal pensions (see DMG 23860) 1 PS Act 93, s 1; 2 Finance Act 04

Found: ; 2 Pensions Schemes Act 93, s 1; Income and Corporation Taxes Act 1988, Chapter 4 of Part 14 & Finance Act

Found: , reg 2(1); 2 PS Act 93, s 1; 3 Income and Corporation Taxes Act 1988, s 620, s 621 & s 622(3); Finance Act

Found: Pension Schemes Act 1993, s 1; 3 Income and Corporation Taxes Act 1988, Part XIV, Chapter III; Finance Act

Found: established by a person within any of the paragraphs of specified legislation2. 1 PS Act 93, s 1; 2 Finance Act

Found: reg 2(1); 2 PS Act 93, s 1; 3 Income and Corporation Taxes Act 1988, s 620, s 621 & s 622(3); Finance Act

Found: It only applies if a payment is made instead. 1 Local Government Finance Act 1992, s 13, 13A, 80 &

Found: 2 Pensions Schemes Act 93, s 1; Income and Corporation Taxes Act 1988, Chapter 4 of Part 14 & Finance Act

Found: summary warrant or a decree. 1 Council Tax (Deductions from IS) Regs 93, regs 2 & 3; Local Government Finance Act

Found: cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Economic Crime (Anti Money Laundering) Levy (‘ECL ’) was established through legislation in the Finance Act

Found: misleading statement in purported compliance with an Unexplained Wealth/Disclosure Order, Criminal Finance Act

Found: //www.bankofengland.co.uk/statistics/uk-international-reserves/2026/August-2026 30 Under the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Finance act as a vital partner to stakeholders by providing insights and constructive challenge, supporting

Found: Finance act as a vital partner to stakeholders by providing insights and constructive challenge, supporting

Found: increase in pension benefits at retirement age arising due to in-year service, calculated as per Finance Act

Found: increase in pension benefits at retirement age arising due to in-year service, calculated as per Finance Act

Found: increase in pension benefits at retirement age arising due to in-year service, calculated as per Finance Act

Found: increase in pension benefits at retirement age arising due to in-year service, calculated as per Finance Act

Found: Economic Crime (Anti Money Laundering) Levy (‘ECL ’) was established through legislation in the Finance Act

Found: and Designated Markers)(Amendment) Regulations 2015 The Vehicle Excise and Registration Act 1994 Finance Act

Found: and Designated Markers)(Amendment) Regulations 2015 The Vehicle Excise and Registration Act 1994 Finance Act

Found: this notice The primary law can be found in the Hydrocarbon Oils Duties Act 1979 as amended by the Finance Act

Found: this notice The primary law can be found in the Hydrocarbon Oils Duties Act 1979 as amended by the Finance Act

Found: What law covers this notice Primary legislation: The Hydrocarbon Oil Duties Act 1979 (HODA) The Finance Act

Found: What law covers this notice Primary legislation: The Hydrocarbon Oil Duties Act 1979 (HODA) The Finance Act

Found: offshore anti-avoidance rules understand the background to the non-domiciled reforms introduced in Finance Act

Found: offshore anti-avoidance rules understand the background to the non-domiciled reforms introduced in Finance Act

Found: offshore anti-avoidance rules understand the background to the non-domiciled reforms introduced in Finance Act

Found: offshore anti-avoidance rules understand the background to the non-domiciled reforms introduced in Finance Act

Found: 2002 (SI 2002/3057) (‘RDCOR’) Changes to excise duty rates are normally contained in the annual Finance Act

Found: this notice Primary legislation This includes: the Hydrocarbon Oil Duties Act 1979 (HODA) the Finance Act

Found: repair” to be assumed to have been successfully completed – para 2(1)(b), Sch 6, Local Government Finance Act

Found: The statutory definition of a hereditament was contained in section 64 of the Local Government Finance Act

Found: of beneficial occupation – whether state of reasonable repair to be assumed – Local Government Finance Act

Found: definition of rateable value is that contained in paragraph 2(1) of Schedule 6 to the Local Government Finance Act

Found: Nancekuke 1795, the Illogan Tithe Map, the Ordnance Survey (OS) map and book of reference 1879, the Finance Act

Found: Changes to primary legislation are normally made in the annual Finance Act.

Found: Changes to primary legislation are normally made in the annual Finance Act.

Found: You may: have to pay a penalty under Section 9 of the Finance Act 1994, and we may assess an amount

Found: the consent of the Treasury, in exercise of the powers conferred by section 56(1) and (2) of the Finance Act

Found: Warrant to recover the debt (Scotland only) In Scotland, we are authorised under Section 128 of the Finance Act

Found: Warrant to recover the debt (Scotland only) In Scotland, we are authorised under Section 128 of the Finance Act

Found: successfully challenging it under the new General Anti-Abuse Rule (GAAR) (contained in Part 5 of the Finance Act

Found: • This pension amount is multiplied by 16 (a factor set by the Finance Act).

Found: Together with changes being made to tax regulations using the powers in the Finance Act 2022 and scheme

Found: • Together with changes being made through tax regulations using the powers in the Finance Act 2022

Found: • This pension amount is multiplied by 16 (a factor set by the Finance Act).

Found: 6 1988 – Reduction to 2 Years 7 2005 – The Finance Act 2004 7 The Introduction of AFPS 2005

Found: 61988 – Reduction to 2 Years72005 – The Finance Act 20047The Introduction of AFPS 20057RFPS 2005 is also

Found: Unauthorised Payments The Finance Act 2004 became effective on 6 April 2006 and affects the GPS as a

Found: The Value Added Tax Act 1994, section 29A (as inserted by the Finance Act 2001, section 99(4)) holds

Found: trust) are to be taxed on the sum of money available to the employee.9.3 Part 7A was introduced in Finance Act

Found: trust) are to be taxed on the sum of money available to the employee.9.3 Part 7A was introduced in Finance Act

Found: trust) are to be taxed on the sum of money available to the employee.9.3 Part 7A was introduced in Finance Act

Found: Finance Act Documents 1910 The whole of the Order route between points A and B is excluded from the

Found: The draft valuation plan prepared for the 1910 Finance Act valuation shows the proposed route as uncoloured

Found: Finance Act 1910 Documentation from the Finance Act process has been provided which includes the working

Found: Finance Act evidence The 1902 OS base map was used for the purpose of the 1910 Finance Act with the

Found: In terms of the field book entries for hereditament 1268 in connection with the 1910 Finance Act, the

Found: Finance Act 1910 The Finance Act sought to impose a tax on the value of land and for this purpose a

Found: Finance Act Records 1910 The Order route is shown within the Railway Company’s hereditament number

Found: exclusion of a road from the numbered hereditaments on OS base maps used for the purpose of the 1910 Finance Act

Found: Finance Act Documents The Finance Act working plans use an OS map as the base map.

Found: In addition, the Finance Act documents have not previously been considered, as they were not available

Found: Finance Act Map 1910 The 1910 Finance Act map uses the 1912 25 Inch OS map.

Found: Finance Act Records 1910 The base map for the 1910 Finance Act map appears to be the 1912 25 inch OS

Found: The 1910 Finance Act records, for example, were not widely available until after the first Definitive

Found: Finance Act Documents 1910 The whole of the Order route, with the exception of the railway crossing,

Found: primarily by map evidence but also with extracts from the Tithe settlements and information from the Finance Act

Found: Finance Act Documentation The full length of the Order route is shown on the OS base map in the Finance

Found: Finance Act Records 1910 The plan before me does not include the entirety of the Order Route, as

Found: generally available to surveying authorities in the 1950s were the records relating to the 1910 Finance Act

Found: s appeal against a personal liability notice (“PLN”) imposed upon him under Schedule 41 of the Finance Act

Found: statutory conditions that establishes an officer’s liability und er paragraph 19 of Schedule 24 to the Finance Act

Found: The transactions in securities legislation was introduced in the Finance Act 1960 (“FA 1960”).

Found: must comply with the provisions of the Official Secrets Acts 1911 to 1989 and section 182 of the Finance Act

Found: further information about reforms to the Inheritance Tax treatment of pensions legislated for in Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Scottish regulations for 'working age'and 'pension age' people made under the Local Government Finance Act

Found: fraudulent evasion of tax iii. been convicted of an offence under sections 45 or 46 of the Criminal Finance Act

Found: Legal basis The Local Government Finance Act 1988 (‘the Act’) sets out the legal basis for non-domestic

Found: Members may opt to give up (commute) their pension for a lump sum up to the limits set by the Finance Act

Found: Finance Act 1910 29.

Found: Schedule 5 to the Local Government Finance Act 1988 sets out a list of the exempt types of property.