Finance Act 2018 - Alert Sample

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Information since 30 May 2025, 4:36 p.m.

Finance Act 2018 mentioned

Parliamentary Debates
English Devolution and Community Empowerment Bill (Third sitting) 105 speeches (16,425 words) Committee stage: 3rd sitting Tuesday 14th October 2025 - Public Bill Committees Ministry of Housing, Communities and Local Government Mentions: 1: Miatta Fahnbulleh (LAB - Peckham) accordance with any regulations made from time to time under section 74(2) of the Local Government Finance Act - Link to Speech 2: David Simmonds (Con - Ruislip, Northwood and Pinner) Committee will know that local government finance is largely regulated by the Local Government Finance Act - Link to Speech
English Devolution and Community Empowerment Bill (Fourth sitting) 168 speeches (22,406 words) Committee stage: 4th sitting Tuesday 14th October 2025 - Public Bill Committees Ministry of Housing, Communities and Local Government Mentions: 1: None accordance with any regulations made from time to time under section 74(2) of the Local Government Finance Act - Link to Speech 2: Miatta Fahnbulleh (LAB - Peckham) It replaces the provisions added to the Local Government Finance Act 1992 by the Bill, which needed clarification - Link to Speech 3: None This provides that the issuing of precepts under the Local Government Finance Act 1992 in respect of - Link to Speech 4: Miatta Fahnbulleh (LAB - Peckham) This provides that the issuing of precepts under the Local Government Finance Act 1992 in respect of - Link to Speech 5: David Simmonds (Con - Ruislip, Northwood and Pinner) and the precepts that the amendments relate to, will sit within that bit of the Local Government Finance Act - Link to Speech
Local Government Pension Scheme in England and Wales: Scheme Improvements 1 speech (722 words) Monday 13th October 2025 - Written Statements Ministry of Housing, Communities and Local Government
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

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.

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
Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025 These Regulations provide a definition for the term “qualifying retail, hospitality or leisure hereditament” for the purposes of determining whether a lower multiplier may be applied to calculate the business rates due in relation to the hereditament in question. Local authorities multiply the rateable value of a business property with a multiplier set by central government to calculate the amount due in business rates. The definition is intended to ensure that the lower multiplier is only used for businesses within the retail, hospitality or leisure sectors. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 16th October - In Force: 1 Apr 2026 Found: conferred by section 143(1) and (2) of, and paragraph 10(9C) of Schedule 4ZA to, the Local Government Finance Act
Designation of Special Tax Sites (Flintshire and Wrexham Investment Zone) Regulations 2025 These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 16th October - In Force: 21 Nov 2025 Found: 2025The Treasury make these Regulations in exercise of the powers conferred by section 113 of the Finance Act
Designation of Special Tax Sites (Anglesey Freeport) Regulations 2025 These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 16th October - In Force: 21 Nov 2025 Found: 2025The Treasury make these Regulations in exercise of the powers conferred by section 113 of the Finance Act
Income-related Benefits (Subsidy to Authorities) Amendment Order 2025 This Order amends the Income-related Benefits (Subsidy to Authorities) Order 1998 (S.I. 1998/562) (“the 1998 Order”) which provides for the calculation and payment of housing benefit subsidy to local authorities in England, Wales and Scotland which administer housing benefit. Sections 140C(4) and 140F(2) of the Social Security Administration Act 1992 (c. 5) authorise the making, revocation or varying of an Order before, during or after the year to which it relates. Department for Work and Pensions Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 14th October - In Force: 4 Nov 2025 Found: Section 189(7) was amended by paragraph 24 of Schedule 9 to the Local Government Finance Act 1992 (c.
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
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
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
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
Criminal Procedure Rules 2025 The Criminal Procedure Rules 2025: Ministry of Justice Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 22nd July - In Force: 6 Oct 2025 Found: and Courts Act 2013 (c. 22) and section 224 of, and paragraphs 1 and 11 of Schedule 48 to, 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
The National Minimum Wage: Policy and developments - CBP-10353 Oct. 07 2025 Found: Provision for this was made in section 5(4) of the Finance Act 2019.
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 - Guidance
Friday 17th October 2025 Home Office Source Page: Immigration Rules archive: 4 September 2025 to 13 October 2025 Document: (PDF) Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act
Thursday 16th October 2025 HM Treasury Source Page: Business Rates Multipliers: Qualifying Retail, Hospitality or Leisure Document: Business Rates Multipliers: Qualifying Retail, Hospitality or Leisure (webpage) Found: amount for the hereditament is calculated in accordance with Schedule 4ZA to the Local Government Finance Act
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

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

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 - 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. 16 2025 Legal Aid Agency Source Page: Legal Aid Agency Annual Report and Accounts 2024 to 2025 Document: (PDF) Transparency Found: Report and Accounts 2024-25142 Accountability ReportAll pension related benefits Section 229 of the Finance Act
Oct. 16 2025 Legal Aid Agency Source Page: Legal Aid Agency Annual Report and Accounts 2024 to 2025 Document: (PDF) Transparency Found: Report and Accounts 2024-25 69 Accountability Report All pension related benefits Section 229 of the Finance Act
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

Non-Departmental Publications - Guidance and Regulation
Oct. 08 2025 Valuation Office Agency Source Page: VO 6048 request for rental information: self-catering lets in England Document: (PDF) Guidance and Regulation Found: carrying out functions conferred or imposed on me by or under part III of the Local Government Finance Act
Oct. 08 2025 Valuation Office Agency Source Page: VO 6048 request for rental information: self-catering lets in England Document: VO 6048 request for rental information: self-catering lets in England (webpage) Guidance and Regulation Found: will be liable to a penalty of £100 under paragraph 5A(1) of Schedule 9 to the Local Government Finance Act
Oct. 08 2025 Valuation Office Agency Source Page: VO 6048 request for rental information: self-catering lets in Wales Document: VO 6048 request for rental information: self-catering lets in Wales (webpage) Guidance and Regulation Found: will be liable to a penalty of £100 under paragraph 5A(1) of Schedule 9 to the Local Government Finance Act
Oct. 08 2025 Valuation Office Agency Source Page: VO 6048 request for rental information: self-catering lets in Wales Document: (PDF) Guidance and Regulation Found: carrying out functions conferred or imposed on me by or under part III of the Local Government Finance Act
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
Oct. 08 2025 Upper Tribunal (Tax and Chancery Chamber) Source Page: Khan v HMRC [2025] UKUT 00334 (TCC) Document: Khan v HMRC [2025] (PDF) News and Communications Found: issued the penalties under section 7 TMA for the tax years 2004 -5 to 2008 -9 and under Schedule 41 Finance Act
Oct. 07 2025 Upper Tribunal (Tax and Chancery Chamber) Source Page: INVESTMENT AND SECURITIES TRUST LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00331 (TCC) Document: INVESTMENT AND SECURITIES TRUST LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS (PDF) News and Communications Found: The charge to a higher rate of SDLT pursuant to Schedule 4A Finance Act 2003 (“FA 2003”) applies to
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

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

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

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.

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 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

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. View calendar - Add to calendar

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.
View calendar - Add to calendar