Finance Act 2018 Alert Sample


Alert Sample

View the Parallel Parliament page for the Finance Act 2018

Information since 19 May 2025, 12:52 p.m.


Finance Act 2018 mentioned

Parliamentary Debates
Property Taxes
90 speeches (9,348 words)
Wednesday 3rd September 2025 - Commons Chamber
HM Treasury
Mentions:
1: Andrew Murrison (Con - South West Wiltshire) He will remember that the Finance Act 2008 abolished that relief on other property. - Link to Speech

Draft Finance Bill 2025-26: Tax Documents
1 speech (2,004 words)
Monday 21st July 2025 - Written Statements
HM Treasury
Mentions:
1: James Murray (LAB - Ealing North) residence-based tax regime: the Government will bring forward technical fixes to legislation contained in the Finance Act - Link to Speech



Select Committee Documents
Tuesday 16th September 2025
Written Evidence - Sheffield Hallam University
HEF0045 - Higher Education and Funding: Threat of Insolvency and International Students

Higher Education and Funding: Threat of Insolvency and International Student - Education Committee

Found: the legislation that underpins Local Government – specifically s114 of the 1998 Local Government Finance Act

Wednesday 23rd July 2025
Report - The Funding and Sustainability of Local Government Finance

Housing, Communities and Local Government Committee

Found: for this is the fixed ratios between council tax bands, which are set by the Local Government Finance Act



Written Answers
Recycling
Asked by: Tristan Osborne (Labour - Chatham and Aylesford)
Wednesday 10th September 2025

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to review the definition of recycled in Section 49 of the Finance Act 2021 to recognize organic recycling through food waste schemes.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Plastic Packaging Tax provides a clear economic incentive for businesses to use recycled plastic in the manufacture of plastic packaging, thereby stimulating the collection and recycling of plastic waste and diverting it away from landfill or incineration. The government has no plans to review the definition of recycled plastic that is used for the tax.

Personal Pensions
Asked by: Edward Morello (Liberal Democrat - West Dorset)
Monday 8th September 2025

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether HMRC defines SSIPs as pension assets for the purposes of (a) means-tested benefits and (b) financial assessments.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The treatment of Self-Invested Personal Pensions (SIPPs) for the purposes of means-tested benefits and financial assessments does not fall within HMRC’s remit. HMRC’s role is to define and regulate pension schemes for tax purposes, including SIPPs, which may be registered pension schemes under the Finance Act 2004.

Decisions regarding the treatment of pension assets in means-tested benefits are a matter for the Department for Work and Pensions (DWP), while financial assessments for adult social care are administered by local authorities under guidance from the Department of Health and Social Care (DHSC).

HMRC does not define SIPPs as assets for the purposes of benefit entitlement or financial assessments. Any determination of how such pensions are treated in those contexts should be sought from the relevant departments.

Infected Blood Compensation Scheme: Inheritance Tax
Asked by: Jess Brown-Fuller (Liberal Democrat - Chichester)
Friday 5th September 2025

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of exempting infected blood scandal compensation payments from Inheritance Tax when such payments are transferred to the next of kin of deceased victims.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Infected Blood compensation payments are relieved from inheritance tax under Schedule 15 of the Finance Act 2020. This is applied to the estate of the recipient of the compensation payment. Where these payments are subsequently inherited, they become part of the beneficiary’s estate and are subject to standard inheritance tax rules, in line with normal practice for compensation schemes.

This ensures victims receive full compensation without tax burdens whilst maintaining fairness in the tax system and protecting the public finances.

Electronic Commerce: Hallmarking and VAT
Asked by: Tom Morrison (Liberal Democrat - Cheadle)
Thursday 4th September 2025

Question to the Department for Business and Trade:

To ask the Secretary of State for Business and Trade, what steps his Department is taking to ensure that online sellers meet their obligations in relation to (a) the Hallmarking Act 1973 and (b) the payment of VAT.

Answered by Justin Madders

(a)

Anyone selling precious metals items must comply with the Hallmarking Act 1973. British Hallmarking Council guidance is available at: ”Selling articles of precious metal on the internet - GOV.UK”. In January 2025, I met some of the major online marketplaces and emphasised the importance of ensuring non-compliant products are not made available through their channels.

(b)

VAT collection is already regulated by HMRC under the VAT Act 1994, with updates from the Finance Act 2021 that place VAT obligations on online marketplaces. Since 2021 online marketplaces are liable to VAT from overseas sellers operating on their platform, levelling the playing field with UK businesses.

Tobacco: Counterfeit Manufacturing
Asked by: John Hayes (Conservative - South Holland and The Deepings)
Thursday 4th September 2025

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if her Department will take (a) fiscal and (b) legislative steps to help prevent repeat offenders in the illicit tobacco market operating through high street retailers.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC has a robust strategy to tackle the illicit tobacco trade.

In July 2023, HMRC introduced a strengthened sanctions regime for breaches of the UK Tobacco Track and Trace System to combat illicit tobacco sales, particularly targeting repeat offenders operating through high street retailers.

Powers introduced under the Finance Act 2022 enable HMRC to apply an escalating sanctions model based on both the frequency and severity of offences. Penalties include fines of up to £10,000, seizure of illicit products, and exclusion from the UK Tobacco Track and Trace system.

New powers were also given to Trading Standards to make referrals to HMRC where they find evidence of high street retailers selling tobacco products that do not comply with the UK Tobacco Track and Trace System. HMRC is then able to apply the sanctions model as appropriate to tackle the non-compliance.



Secondary Legislation
Environmental Protection (Wet Wipes Containing Plastic) (England) Regulations 2025
These Regulations, which apply in relation to England, prohibit persons from supplying or offering to supply wet wipes containing plastic (see definitions in regulation 2).
Department for Environment, Food and Rural Affairs
Parliamentary Status - Text of Legislation - Draft affirmative
Laid: Tuesday 16th September - In Force: Not stated

Found: Section 202 has been amended by paragraph 27(2) of Schedule 6 to the Finance Act 2010 (c. 13), section

Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2025
Regulation 2 amends the definition of “the authorised use document” in regulation 32(2) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) to refer to a new version of that document. The new version of this document removes one commodity code to align with changes made to the “Tariff of the United Kingdom” reference document.
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Wednesday 10th September - In Force: 29 Oct 2025

Found: 32A of the Taxation (Cross-border Trade) Act 2018 (“the Act”) (as inserted by section 75 of the Finance Act

Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2025
Schedule 22 to the Finance Act 2000 (c. 17)  (the “2000 Act”) provides an alternative regime, called tonnage tax, for calculating the profits of a shipping company for the purposes of corporation tax. That regime incorporates certain training requirements. The Tonnage Tax (Training Requirement) Regulations 2000 (S.I. 2000/2129) (the “2000 Regulations”) allow companies or groups to make payments in lieu of training. Payments are to be made in lieu of training where the training commitment of a company or group provides for such payments, or where the company or group does not provide training in accordance with the training commitment as described in paragraph 25 of Schedule 22 to the 2000 Act.
Department for Transport
Parliamentary Status - Text of Legislation - Made negative
Laid: Tuesday 9th September - In Force: 1 Oct 2025

Found: exercise of the powers conferred by paragraphs 29(2)(a), 31(2)(c) and 36 of Schedule 22 to the Finance Act

Non-Contentious Probate (Amendment) Rules 2025
These Rules make amendments to the Non-Contentious Probate Rules 1987 (S.I. 1987/2024) (“the 1987 Rules”).
Ministry of Justice
Parliamentary Status - Text of Legislation - Made negative
Laid: Tuesday 9th September - In Force: 3 Nov 2025

Found: Section 2(5) was amended by sections 52(2) and 59(5) of, and Part 1 of Schedule 13 to, the Finance Act

Housing Benefit (Habitual Residence) (Amendment) Regulations 2025
These Regulations amend regulation 10 of the Housing Benefit Regulations 2006 (S.I. 2006/213) and apply to individuals claiming housing benefit.
Department for Work and Pensions
Parliamentary Status - Text of Legislation - Made negative
Laid: Wednesday 3rd September - In Force: 21 Oct 2025

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

Alcoholic Products (Repayment Interest Rate) (Alcohol Duty) Regulations 2025
These Regulations specify the rate of interest that has effect for the purposes of Parts 2 and 3 of Schedule 3 to the Finance Act 2001 (c. 9), which deals with interest on amounts payable by His Majesty’s Revenue and Customs (“HMRC”), for the purposes of alcohol duty (the “repayment interest rate”).
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Wednesday 6th August - In Force: 1 Sep 2025

Found: Regulations in exercise of the powers conferred by section 197(1), (2)(i) and (3)(b) and (f) of the Finance Act

Global Irregular Migration and Trafficking in Persons Sanctions Regulations 2025
These Regulations are made under the Sanctions and Anti-Money Laundering Act 2018 (c. 13) to establish a sanctions regime for the purpose of preventing and combating people smuggling, trafficking in persons and the instrumentalisation of migration for the purpose of destabilising a country.
Foreign, Commonwealth & Development Office
Parliamentary Status - Text of Legislation - Made affirmative
Laid: Tuesday 22nd July - In Force: 23 Jul 2025

Found: virtue of an enactment other than a payment under or by virtue of Part 3 of the Local Government Finance Act



Parliamentary Research
Fuel duty: Developments since 2022 - CBP-10340
Sep. 17 2025

Found: 1.4, p5 49 See the Commons Library research briefing CBP-9687, Fiscal drag: An explainer 50 Finance Act



Bill Documents
Sep. 02 2025
Written evidence submitted by A&O Shearman (PSB36)
Pension Schemes Bill 2024-26
Written evidence

Found: Schemes Newsletter 163 ) that the authorised surplus payment charges set out in section 207 of the Finance Act

Aug. 20 2025
English Devolution and Community Empowerment Bill 2024-25
English Devolution and Community Empowerment Bill 2024-26
Briefing papers

Found: authorities in other areas do not have the power to do this. 77 See the Local Government Finance Act

Jul. 23 2025
HL Bill 129 (as amended on Report)
Employment Rights Bill 2024-26
Bill

Found: Finance Act 2000 71 35 In the Finance Act 2000, omit section 148 (use of minimum wage information)

Jul. 23 2025
Bill 296 2024-25 (Lords Amendments)
Renters' Rights Bill 2024-26
Bill

Found: consequence of the other amendments made by this section— (a) in paragraph 16E(3) of Schedule 2 to the Finance Act



National Audit Office
Jul. 22 2025
Department for Transport’s annual report and accounts (PDF)

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



Department Publications - Research
Friday 3rd October 2025
HM Treasury
Source Page: UK official holdings of international reserves: September 2025
Document: (PDF)

Found: www.bankofengland.co.uk/statistics/uk-international-reserves/2025/september-2025 30 Under the Finance Act

Tuesday 5th August 2025
HM Treasury
Source Page: UK official holdings of international reserves: July 2025
Document: (PDF)

Found: https://www.bankofengland.co.uk/statistics/uk-international-reserves/2025/july-2025 30 Under the Finance Act



Department Publications - Transparency
Wednesday 1st October 2025
Foreign, Commonwealth & Development Office
Source Page: Marshall Aid Commemoration Commission accounts 2024 to 2025
Document: (PDF)

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

Tuesday 16th September 2025
HM Treasury
Source Page: Royal Mint Trading Fund: Annual Report and Accounts 2024 to 2025
Document: (PDF)

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

Monday 15th September 2025
Department for Energy Security & Net Zero
Source Page: DESNZ annual report and accounts 2024 to 2025
Document: (PDF)

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

Monday 15th September 2025
Department for Energy Security & Net Zero
Source Page: DESNZ annual report and accounts 2024 to 2025
Document: (PDF)

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

Monday 15th September 2025
Department for Business and Trade
Source Page: Department for Business and Trade annual report and accounts for 2024 to 2025
Document: (PDF)

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

Monday 15th September 2025
Department for Business and Trade
Source Page: Department for Business and Trade annual report and accounts for 2024 to 2025
Document: (PDF)

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

Monday 15th September 2025
Department for Business and Trade
Source Page: Department for Business and Trade annual report and accounts for 2024 to 2025
Document: (PDF)

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

Monday 4th August 2025
Department for Digital, Culture, Media & Sport
Source Page: The National Lottery Community Fund annual report and accounts 2024 to 2025
Document: (PDF)

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

Friday 1st August 2025
Home Office
Source Page: Home Office annual report and accounts: 2024 to 2025
Document: (PDF)

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

Tuesday 29th July 2025
Department for Digital, Culture, Media & Sport
Source Page: Gambling Commission annual report and accounts 2024 to 2025
Document: (PDF)

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

Monday 28th July 2025
Department for Digital, Culture, Media & Sport
Source Page: National Heritage Memorial Fund annual report and accounts 2024 to 2025
Document: (PDF)

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

Monday 28th July 2025
Department for Digital, Culture, Media & Sport
Source Page: National Lottery Heritage Fund annual report and accounts 2024 to 2025
Document: (PDF)

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

Wednesday 23rd July 2025
HM Treasury
Source Page: UK Debt Management Office and Debt Management Account annual report and accounts, 2024 to 2025
Document: (PDF)

Found: Under the terms of the Finance Act 1998, the National Loans Fund made a cash advance of £6 billion to

Wednesday 23rd July 2025
HM Treasury
Source Page: UK Debt Management Office and Debt Management Account annual report and accounts, 2024 to 2025
Document: (PDF)

Found: Under the terms of the Finance Act 1998, the National Loans Fund made a cash advance of £6 billion to

Tuesday 22nd July 2025
Ministry of Housing, Communities and Local Government
Source Page: MHCLG annual report and accounts 2024 to 2025
Document: (PDF)

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

Tuesday 22nd July 2025
Ministry of Housing, Communities and Local Government
Source Page: MHCLG annual report and accounts 2024 to 2025
Document: (PDF)

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

Tuesday 22nd July 2025
Ministry of Housing, Communities and Local Government
Source Page: MHCLG annual report and accounts 2024 to 2025
Document: (PDF)

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

Tuesday 22nd July 2025
Department for Transport
Source Page: DfT: annual report and accounts 2024 to 2025
Document: (PDF)

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

Tuesday 22nd July 2025
Department for Transport
Source Page: DfT: annual report and accounts 2024 to 2025
Document: (PDF)

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

Tuesday 22nd July 2025
Department for Transport
Source Page: DfT: annual report and accounts 2024 to 2025
Document: (PDF)

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

Tuesday 22nd July 2025
Cabinet Office
Source Page: Royal Mail Statutory Pension Scheme 2024-2025
Document: (PDF)

Found: Pension Scheme 2024–25 2 The RMSPS is a statutory scheme as defined under Section 26(1) of the Finance Act

Tuesday 22nd July 2025
Cabinet Office
Source Page: Royal Mail Statutory Pension Scheme 2024-2025
Document: (PDF)

Found: The RMSPS is a statutory scheme as defined under Section 26(1) of the Finance Act 1970 and is a registered

Tuesday 22nd July 2025
Cabinet Office
Source Page: Equality and Human Rights Commission: annual report and accounts 2024 to 2025
Document: (PDF)

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

Monday 21st July 2025
Ministry of Housing, Communities and Local Government
Source Page: MHCLG Accounting Officer System Statement 2025
Document: (PDF)

Found: As set out in the Local Government Finance Act 1988, the government must consult on the proposed annual

Monday 21st July 2025
HM Treasury
Source Page: HM Treasury annual report and accounts 2024 to 2025
Document: (PDF)

Found: Legislation was passed to give effect to certain policy changes above through the Finance Act 2025.



Department Publications - Statistics
Wednesday 24th September 2025
Ministry of Housing, Communities and Local Government
Source Page: National non-domestic rates collected by councils in England: 2024 to 2025
Document: (ODS)

Found: confirm that the form had been completed in accordance with schedule 7B of the Local Government Finance Act

Wednesday 3rd September 2025
HM Treasury
Source Page: UK official holdings of international reserves: August 2025
Document: (PDF)

Found: ://www.bankofengland.co.uk/statistics/uk-international-reserves/2025/august-2025 30 Under the Finance Act



Department Publications - Policy and Engagement
Monday 22nd September 2025
HM Treasury
Source Page: Treasury Minutes – September 2025
Document: (PDF)

Found: appropriate to issue penalties to enablers of tax evasion or non-compliance under schedule 20 Finance Act

Monday 22nd September 2025
HM Treasury
Source Page: Treasury Minutes – September 2025
Document: (PDF)

Found: appropriate to issue penalties to enablers of tax evasion or non-compliance under schedule 20 Finance Act



Department Publications - Guidance
Friday 5th September 2025
Home Office
Source Page: Immigration Rules archive: 13 August 2025 to 3 September 2025
Document: (PDF)

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Wednesday 13th August 2025
Home Office
Source Page: Immigration Rules archive: 6 August 2025 to 12 August 2025
Document: (PDF)

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Thursday 7th August 2025
Home Office
Source Page: Immigration Rules archive: 29 July 2025 to 3 August 2025
Document: (PDF)

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Thursday 7th August 2025
Home Office
Source Page: Immigration Rules archive: 5 August 2025 to 5 August 2025
Document: (PDF)

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Tuesday 5th August 2025
Home Office
Source Page: Immigration Rules archive: 4 August 2025 to 4 August 2025
Document: (PDF)

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Thursday 31st July 2025
Foreign, Commonwealth & Development Office
Source Page: Free Trade Agreement between Iceland, the Principality of Liechtenstein and the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland [TS No.34/2025]
Document: (PDF)

Found: business through a fixed place of business in the United Kingdom as defined in section 148 of the Finance Act

Wednesday 30th July 2025
Home Office
Source Page: Immigration Rules archive: 22 July 2025 to 28 July 2025
Document: (PDF)

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Tuesday 22nd July 2025
Home Office
Source Page: Immigration Rules archive: 16 July 2025 to 21 July 2025
Document: (PDF)

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Monday 21st July 2025
Home Office
Source Page: Immigration Rules archive: 16 July 2025 to 16 July 2025
Document: (PDF)

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act



Department Publications - Consultations
Friday 29th August 2025
Department for Energy Security & Net Zero
Source Page: Nuclear Safeguards (EU Exit) Regulations 2019 and the Nuclear Safeguards (Fees) Regulations 2021: proposed changes
Document: (PDF)

Found: Nuclear Safeguards (Notification) Regulations 200410, • Nuclear Safeguards and Electricity (Finance) Act

Thursday 7th August 2025
Department for Business and Trade
Source Page: Consumer Scotland super-complaint application
Document: (PDF)

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

Thursday 7th August 2025
Department for Business and Trade
Source Page: Consumer Scotland super-complaint application
Document: (PDF)

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



Department Publications - Policy paper
Tuesday 22nd July 2025
Department for Energy Security & Net Zero
Source Page: Sizewell C: government support package
Document: (PDF)

Found: information on those arrangements or proposals within set time limits as contained in part 7 of the Finance Act

Monday 21st July 2025
Ministry of Housing, Communities and Local Government
Source Page: Business rate retention and non-domestic rates 2024 to 2025
Document: (PDF)

Found: Presented to Parliament pursuant to Schedule 7B, paragraph 1 of the Local Government Finance Act

Monday 21st July 2025
Ministry of Housing, Communities and Local Government
Source Page: Business rate retention and non-domestic rates 2024 to 2025
Document: Business rate retention and non-domestic rates 2024 to 2025 (webpage)

Found: Business rate retention accounts as required under schedule 7B of the Local Government Finance Act

Monday 21st July 2025
Ministry of Housing, Communities and Local Government
Source Page: Business rate retention and non-domestic rates 2024 to 2025
Document: (PDF)

Found: 2024-25 Presented to Parliament pursuant to Schedule 7B, paragraph 19 of the Local Government Finance Act

Monday 21st July 2025
Ministry of Housing, Communities and Local Government
Source Page: Business rate retention and non-domestic rates 2024 to 2025
Document: (PDF)

Found: 2024-25 Presented to Parliament pursuant to Schedule 7B, paragraph 19 of the Local Government Finance Act

Monday 21st July 2025
Ministry of Housing, Communities and Local Government
Source Page: Business rate retention and non-domestic rates 2024 to 2025
Document: (PDF)

Found: Presented to Parliament pursuant to Schedule 7B, paragraph 1 of the Local Government Finance Act



Non-Departmental Publications - Transparency
Oct. 01 2025
Marshall Aid Commemoration Commission
Source Page: Marshall Aid Commemoration Commission accounts 2024 to 2025
Document: (PDF)
Transparency

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

Sep. 29 2025
Tate
Source Page: Tate Gallery annual accounts 2024 to 2025
Document: (PDF)
Transparency

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

Sep. 18 2025
Victoria and Albert Museum
Source Page: Victoria and Albert Museum Annual Report and Accounts 2024 to 2025
Document: (PDF)
Transparency

Found: The museum is a charity within the meaning of Para 1, Sch 6 of the Finance Act 2010.

Sep. 16 2025
Infected Blood Compensation Authority
Source Page: Annual report and accounts 2024-2025
Document: (PDF)
Transparency

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

Sep. 16 2025
Royal Mint
Source Page: Royal Mint Trading Fund: Annual Report and Accounts 2024 to 2025
Document: (PDF)
Transparency

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

Sep. 11 2025
Board of Trustees of the Royal Botanic Gardens Kew
Source Page: Royal Botanic Gardens, Kew annual report and accounts 2024 to 2025
Document: (PDF)
Transparency

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

Sep. 04 2025
Valuation Office Agency
Source Page: Legislation for Council Tax
Document: Legislation for Council Tax (webpage)
Transparency

Found: Freedom of Information (FOI) request for more information about references in the Local Government Finance Act

Aug. 18 2025
Natural History Museum
Source Page: Natural History Museum Annual Report and Accounts 2024 to 2025
Document: (PDF)
Transparency

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

Aug. 08 2025
Imperial War Museum
Source Page: Imperial War Museum Annual Report and Accounts 2024 to 2025
Document: (PDF)
Transparency

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

Aug. 06 2025
UK Hydrographic Office
Source Page: UK Hydrographic Office 2024-2025 Annual Report released
Document: (PDF)
Transparency

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

Aug. 04 2025
The National Lottery Community Fund
Source Page: The National Lottery Community Fund annual report and accounts 2024 to 2025
Document: (PDF)
Transparency

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

Jul. 29 2025
British Museum
Source Page: The British Museum Annual Report and Accounts 2024 to 2025
Document: (PDF)
Transparency

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

Jul. 25 2025
Office of the Advocate General for Scotland (OAG)
Source Page: Scotland Office and OAG Annual Report and Accounts 2024-2025
Document: (PDF)
Transparency

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

Jul. 23 2025
Crown Prosecution Service
Source Page: Crown Prosecution Service annual report and accounts 2024 - 2025
Document: (PDF)
Transparency

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

Jul. 23 2025
UK Debt Management Office
Source Page: UK Debt Management Office and Debt Management Account annual report and accounts, 2024 to 2025
Document: (PDF)
Transparency

Found: Under the terms of the Finance Act 1998, the National Loans Fund made a cash advance of £6 billion to

Jul. 22 2025
Office for Equality and Opportunity
Source Page: Equality and Human Rights Commission: annual report and accounts 2024 to 2025
Document: (PDF)
Transparency

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

Jul. 22 2025
The Insolvency Service
Source Page: Insolvency Service Annual Report and Accounts 2024-2025
Document: (PDF)
Transparency

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

Jul. 22 2025
The Insolvency Service
Source Page: Insolvency Service Annual Report and Accounts 2024-2025
Document: (PDF)
Transparency

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

Jul. 22 2025
Nuclear Decommissioning Authority
Source Page: Nuclear Decommissioning Authority: Annual Report and Accounts 2024 to 2025
Document: (PDF)
Transparency

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

Jul. 21 2025
Driver and Vehicle Standards Agency
Source Page: DVSA annual report and accounts, 2024 to 2025
Document: (PDF)
Transparency

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

Jul. 21 2025
Medicines and Healthcare products Regulatory Agency
Source Page: Medicines and Healthcare Products Regulatory Agency Annual Report and Accounts 2024 to 2025
Document: (PDF)
Transparency

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

Jul. 21 2025
Driver and Vehicle Licensing Agency
Source Page: DVLA annual report and accounts 2024 to 2025
Document: (PDF)
Transparency

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

Jul. 21 2025
Trade Remedies Authority
Source Page: TRA Annual Report and Accounts 2024-25
Document: (PDF)
Transparency

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

Jul. 21 2025
Trade Remedies Authority
Source Page: TRA Annual Report and Accounts 2024-25
Document: (PDF)
Transparency

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

Jul. 21 2025
UK Space Agency
Source Page: UK Space Agency Annual Report and Accounts 2024-2025
Document: (PDF)
Transparency

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

Jul. 21 2025
UK Space Agency
Source Page: UK Space Agency Annual Report and Accounts 2024-2025
Document: (PDF)
Transparency

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

Jul. 21 2025
Ofsted
Source Page: Ofsted corporate annual report and accounts 2024 to 2025
Document: (PDF)
Transparency

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

Jul. 21 2025
Ofqual
Source Page: Ofqual annual report 2024 to 2025
Document: (PDF)
Transparency

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



Non-Departmental Publications - Guidance and Regulation
Sep. 30 2025
Defence and Security Accelerator
Source Page: PYRAMID for avionics and mission systems: Phase 2
Document: (PDF)
Guidance and Regulation

Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act

Sep. 09 2025
Defence and Security Accelerator
Source Page: Novel Technology for Intervening in Non-Compressible Haemorrhage
Document: (PDF)
Guidance and Regulation

Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act

Jul. 30 2025
Government Operational Research Service
Source Page: The AQuA Book
Document: DESNZ Annual report (PDF)
Guidance and Regulation

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



Non-Departmental Publications - News and Communications
Sep. 25 2025
Upper Tribunal (Tax and Chancery Chamber)
Source Page: Drinks and Food UK Ltd v HMRC [2025] UKUT 00315 (TCC)
Document: Drinks and Food UK Limited v HMRC (PDF)
News and Communications

Found: jurisdiction to consider reasonableness of HMRC’s decision in appeal pursuant to section 16(5) of the Finance Act

Sep. 18 2025
Upper Tribunal (Tax and Chancery Chamber)
Source Page: KERRIE BRENNAN v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00310 (TCC)
Document: KERRIE BRENNAN v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS (PDF)
News and Communications

Found: On the first issue Kenneth Parker J explained: ““Holding” is not defined in the Finance Act or in the

Sep. 18 2025
Upper Tribunal (Tax and Chancery Chamber)
Source Page: TAJINDER PAWAR v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00309 (TCC)
Document: TAJINDER PAWAR v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS (PDF)
News and Communications

Found: a Penalty Liability Notice made by HMRC on 5 October 2017 under paragraph 19(1) of Schedule 24 Finance Act

Aug. 06 2025
UK Hydrographic Office
Source Page: UK Hydrographic Office 2024–2025 Annual Report released
Document: UK Hydrographic Office Annual Report and Accounts for 2024 to 2025 (PDF)
News and Communications

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

Jul. 24 2025
Upper Tribunal (Tax and Chancery Chamber)
Source Page: The Commissioners for HM Revenue and Customs v Marc Gunnarsson [2025] UKUT 00247 (TCC)
Document: The Commissioners for HM Revenue and Customs v Marc Gunnarsson (PDF)
News and Communications

Found: Assessment”) issued to him by HMRC on 15 December 2021 under paragraph 9 of Schedule 16 to the Finance Act



Non-Departmental Publications - Services
Aug. 19 2025
HM Revenue & Customs
Source Page: Transfer an oil field to another participator
Document: (PDF)
Services

Found: from one participator to another under the circumstances set out in paragraph 1, Schedule 17, Finance Act



Non-Departmental Publications - Policy paper
Aug. 06 2025
HM Revenue & Customs
Source Page: Alcohol Duty — repayment interest
Document: Alcohol Duty — repayment interest (webpage)
Policy paper

Found: Alcohol Duty to businesses, in certain circumstances, under parts 2 and 3 of schedule 3 of the Finance Act



Non-Departmental Publications - Policy and Engagement
Jul. 21 2025
HM Revenue & Customs
Source Page: Multinational Top-up Tax and Domestic Top-up Tax further amendments
Document: (webpage)
Policy and Engagement

Found: location of that provision in subsection 272(3A) Finance (No.2) Act 2023 following amendments made by Finance Act

Jul. 21 2025
HM Revenue & Customs
Source Page: Research and Development — clarifying the scope of the overseas restriction
Document: (webpage)
Policy and Engagement

Found: Variation to ERIS was introduced via regulations, later replaced by legislation in the Finance Act 2025

Jul. 21 2025
HM Revenue & Customs
Source Page: Reform of the tax treatment of carried interest
Document: (PDF)
Policy and Engagement

Found: the temporary period of non-residence” have the meanings given by Part 4 of Schedule 45 to the Finance Act

Jul. 21 2025
HM Revenue & Customs
Source Page: Enhancing HMRC’s powers: tackling tax adviser facilitated non-compliance
Document: (PDF)
Policy and Engagement

Found: Measures Section 1 SCHEDULE 1 CONDUCT OF TAX AGENTS PART 1 AMENDMENTS TO SCHEDULE 38 TO THE FINANCE ACT

Jul. 21 2025
HM Revenue & Customs
Source Page: Enhancing HMRC’s powers: tackling tax adviser facilitated non-compliance
Document: (webpage)
Policy and Engagement

Found: clause and schedule amend the existing tax agent sanctions regime contained in Schedule 38 to the Finance Act

Jul. 21 2025
HM Revenue & Customs
Source Page: Enhancing HMRC’s powers: tackling tax adviser facilitated non-compliance
Document: (webpage)
Policy and Engagement

Found: complements the changes being made to the tax agent sanctions regime contained in Schedule 38 to the Finance Act

Jul. 21 2025
HM Revenue & Customs
Source Page: Proposals to close in on promoters of marketed tax avoidance
Document: (webpage)
Policy and Engagement

Found: officer of HMRC may make penalty determinations of penalties arising under new sections 315 and 315A Finance Act

Jul. 21 2025
HM Revenue & Customs
Source Page: Proposals to close in on promoters of marketed tax avoidance
Document: (webpage)
Policy and Engagement

Found: It then introduces into each relevant act references to new section 2 of Finance Act 2026, which introduces

Jul. 21 2025
HM Revenue & Customs
Source Page: Proposals to close in on promoters of marketed tax avoidance
Document: (PDF)
Policy and Engagement

Found: of tax avoidance schemes (1) In TMA 1970— (a) omit section 98C (notifications under Part 7 of Finance Act



Arms Length Bodies Publications
Aug. 21 2025
NHS England
Source Page: Standard alternative provider medical services contract
Document: Standard alternative provider medical services contract (PDF)
NHS Standard Contract

Found: Local Government Finance Act 1992 The exception referred to in Clause 47.1.1 shall not apply where

Aug. 21 2025
NHS England
Source Page: Standard general medical services (GMS) contract
Document: Standard general medical services (GMS) contract (PDF)
NHS Standard Contract

Found: Local Government Finance Act 1992.

Aug. 21 2025
NHS England
Source Page: Standard personal medical services (PMS) agreement
Document: Standard personal medical services (PMS) agreement (PDF)
NHS Standard Contract

Found: eligibility for a discount in respect of the amount of Council Tax payable Local Government Finance Act



Draft Secondary Legislation
The Environmental Protection (Wet Wipes Containing Plastic) (England) Regulations 2025
These Regulations, which apply in relation to England, prohibit persons from supplying or offering to supply wet wipes containing plastic (see definitions in regulation 2).
Department for Environment, Food and Rural Affairs

Found: Section 202 has been amended by paragraph 27(2) of Schedule 6 to the Finance Act 2010 (c. 13), section

The Double Taxation Relief and International Tax Enforcement (Peru) Order 2025
The Schedule to this Order contains a Convention and Protocol (“the Arrangements”) between the United Kingdom and Peru for the elimination of double taxation with respect to taxes on income and on capital gains, the prevention of tax evasion and avoidance, and assisting international tax enforcement. This Order brings the Arrangements into effect.

Found: Draft Order in Council laid before the House of Commons under section 173(7) of the Finance Act 2006



Deposited Papers
Wednesday 24th September 2025

Source Page: The Department for Culture, Media, and Sport and the Arts Council of England: framework document 2025-28. Incl. annexes. 55p.
Document: ACE_25-28_Framework_Document.pdf (PDF)

Found: Administers the Cultural Gifts Scheme in accordance with Schedule 14 of the Finance Act

Monday 21st July 2025

Source Page: Student Loans Company Limited: Annual report and accounts for financial year ending 31 March 2025. 111p. II. Letter dated 17/07/2025 from Bridget Phillipson MP to the Deposited Papers Clerk regarding the above document for deposit in the House Libraries. 1p.
Document: Student_Loans_Company_Limited_Annual_Report.pdf (PDF)

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




Finance Act 2018 mentioned in Scottish results


Scottish Government Publications
Tuesday 16th September 2025

Source Page: Correspondence regarding Additional Dwelling Supplement: FOI release
Document: FOI 202500463197 - Information Released - Annex A (PDF)

Found: Some respondents cited recent UKG changes to SDLT, made in Finance Act 21, as evidence of a need for

Wednesday 13th August 2025

Source Page: Council Tax base form
Document: CTAXBASE 2025 guidance notes (PDF)

Found: purpose of this form, ‘chargeable dwellings’ are defined under Section 72 of the Local Government Finance Act

Friday 11th July 2025

Source Page: Land and Buildings Transaction Tax - Property Investment Funds
Document: Land and Buildings Transaction Tax Property Investment Funds (PDF)

Found: These regulations amend s102A of the Finance Act 2003 (FA03) so that it applies to both CoACS and RIFs

Tuesday 8th July 2025
Local Government and Housing Directorate
Source Page: Council tax queries: FOI release
Document: Council tax queries: FOI release (webpage)

Found: applies to all properties that meet the definition of a “dwelling” as set out in the Local Government Finance Act

Tuesday 1st July 2025
Local Government and Housing Directorate
Source Page: Information on Council Tax valuation an discounts: FOI release
Document: Information on Council Tax valuation an discounts: FOI release (webpage)

Found: The Local Government Finance Act 1992 and associated legislation require each Assessor to maintain the



Scottish Written Answers
S6W-38982
Asked by: Villalba, Mercedes (Scottish Labour - North East Scotland)
Wednesday 23rd July 2025

Question

To ask the Scottish Government, in light of its announcement in February 2025 on building consensus on council tax reform, what powers it has to conduct a nationwide revaluation of all homes.

Answered by Robison, Shona - Cabinet Secretary for Finance and Local Government

The Scottish Government is not planning to undertake a Council Tax revaluation. Any suggestion of a revaluation could only proceed if a broad political consensus in favour existed – no such consensus currently exists.

Any changes to Council Tax must also be informed by robust evidence and wide public consultation. Our joint programme of engagement with COSLA on options for reform is intended to inform that public debate. This process will run for a number of years. Consequently, any substantial reform thereafter, including any suggestion of revaluation, would require a mandate from a Scottish Parliament Election and will not be possible this decade.

The powers relevant are contained within the Local Government Finance Act 1992 and related regulations.




Finance Act 2018 mentioned in Welsh results


Welsh Committee Publications

PDF - The Bill as amended at Stage 3 (checked)

Inquiry: Report on the Legislation (Procedure, Publication and Repeals) (Wales) Bill


Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act


PDF - Legislation (Procedure, Publication and Repeals) (Wales) Bill, as passed

Inquiry: Report on the Legislation (Procedure, Publication and Repeals) (Wales) Bill


Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act


PDF - Bill as amended at Stage 3 (PDF 332KB) – 29 May 2025

Inquiry: Report on the Legislation (Procedure, Publication and Repeals) (Wales) Bill


Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act


PDF - Legislation (Procedure, Publication and Repeals) (Wales) Bill, as passed

Inquiry: Report on the Legislation (Procedure, Publication and Repeals) (Wales) Bill


Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act



Welsh Government Publications
Thursday 19th June 2025

Source Page: FOI release 24741: 182-Day Threshold for Self-Catering Properties
Document: 182-Day Threshold for Self-Catering Properties (PDF)

Found: the 182-day threshold: o Was consistent with the statutory definitions in the Local Government Finance Act

Wednesday 18th June 2025

Source Page: Draft Planning (Wales) Bill
Document: Draft Planning (Wales) Bill (PDF)

Found: appeal to be made to— (a) a valuation officer appointed under section 61 of the Local Government Finance Act

Wednesday 18th June 2025

Source Page: Draft Planning (Wales) Bill
Document: Draft Planning (Wales) Bill: explanatory notes (PDF)

Found: to be made either to a valuation officer, appointed under section 61 of the Local Government Finance Act

Wednesday 28th May 2025

Source Page: Procurement Act 2023 guidance: exclusions
Document: Guidance: exclusions (PDF)

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

Friday 23rd May 2025

Source Page: Proposed changes to Council Tax discounts, disregarded persons and exemptions
Document: Consultation document (webpage)

Found: Tax discounts, disregards, and exemptions come from various laws, including the Local Government Finance Act



Welsh Calendar
Wednesday 1st October 2025 4:25 p.m.
Welsh Conservatives Debate - The economy - Main Chamber
NDM8988 Paul Davies (Preseli Pembrokeshire) To propose that the Senedd: 1. Notes the Labour Market Overview published by the Office for National Statistics on 16 September 2025. 2. Regrets that under the Welsh Government: a) Wales’s unemployment rate has increased; b) Wales’s employment rate has decreased and is the lowest in the United Kingdom; c) Wales’s economic inactivity rate has increased and is the highest in Great Britain; and d) Welsh wage packets are the lowest in the United Kingdom. 3. Calls on the Welsh Government to create more jobs in Wales and boost growth by: a) cutting the basic rate of income tax by 1 pence; b) scrapping business rates for small businesses; c) axing the tourism tax before it comes into force; d) levelling-up the whole of Wales with adequate levels of investment for all parts of the country; e) calling on the UK Government to drop the increase in Employer's National Insurance Contributions and to reverse inheritance tax changes which are adversely impacting Welsh family firms and family farms; and f) scrapping the default 20mph speed limit to get Wales moving. Labour Market Overview The following amendments were tabled: Amendment 1 Jane Hutt (Vale of Glamorgan) Delete all after point 1 and replace with: Notes the Welsh Government publication Labour market overview: September 2025. Welcomes that under the Welsh Government: a) Wales’s unemployment rate is lower than the UK rate; b) the employment rate gap between Wales and the UK has narrowed over the period since devolution; c) a range of support is in place to help economically inactive people return to work—particularly those facing complex barriers such as disability, long-term health conditions, or caring responsibilities; and d) in 2024, median gross weekly earnings for full-time adults working in Wales were higher than the North East of England, East Midlands, Northern Ireland and Yorkshire and the Humber. Labour market overview: September 2025 If amendment 1 is agreed, amendment 2 will be de-selected. Amendment 2 Heledd Fychan (South Wales Central) Delete all after point 2(d) and replace with: Regrets the detrimental impact of decisions made by successive Westminster Governments on the Welsh economy, including: a) the ongoing impact of Brexit, which has inflicted a £4 billion hit on the Welsh economy and is a major barrier to business growth; b) the ongoing impact of austerity measures on public finances; c) the failure to deliver a fair funding formula for Wales, despite cross-party support for this in the Senedd; d) the failure to deliver promises to provide the Senedd with greater flexibilities to manage its budget; e) the failure to devolve the Crown Estate to enable Wales to profit from its own natural resources; f) the failure to provide Wales with its fair share of HS2 consequentials; g) the failure to redistribute wealth evenly across the UK; and h) overseeing reckless fiscal policies, such as the Liz Truss mini budget, that have caused significant hardship for Welsh households. Believes that both the previous Conservative UK Government and the current Labour UK Government have repeatedly and emphatically demonstrated their lack of commitment to advancing Wales's financial and economic interests. Calls on the Welsh Government to boost jobs and growth by: a) showing it has influence within the ‘partnership of power’ by forcing the UK Labour Government to engage seriously with reforming Wales’s funding arrangements; b) make representations to the UK Labour Government to reverse the increase to employer National Insurance contributions; c) make representations to the UK Labour Government to rejoin the EU single market and customs union to promote economic growth; d) make representations to the UK Labour Government to reverse inheritance tax changes affecting Welsh family farms; e) demand full compensation from the UK Labour Government for costs incurred from designing and constructing redundant border infrastructure at Welsh ports, and invest the proceeds to support Welsh trade; and f) utilise new powers provided through the Local Government Finance Act to create preferential business rate multipliers for SMEs.
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