Finance Act 2018 - Alert Sample

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View the Parallel Parliament page for the Finance Act 2018

Information since 25 May 2026, 1:07 a.m.

Finance Act 2018 mentioned

Parliamentary Debates
Business Rates Avoidance Schemes 21 speeches (1,428 words) Wednesday 16th September 2026 - Lords Chamber Cabinet Office Mentions: 1: Lord Wilson of Sedgefield (Lab - Life peer) While they do not apply to business rates, additional criminal sanctions were introduced in the Finance Act - Link to Speech 2: Lord Wilson of Sedgefield (Lab - Life peer) We laid out our plans in the Finance Act 2026 earlier this year. - Link to Speech

Parliamentary Debates

Business Rates Avoidance Schemes
21 speeches (1,428 words)
Wednesday 16th September 2026 - Lords Chamber
Cabinet Office

Mentions:
1: Lord Wilson of Sedgefield (Lab - Life peer) While they do not apply to business rates, additional criminal sanctions were introduced in the Finance Act - Link to Speech
2: Lord Wilson of Sedgefield (Lab - Life peer) We laid out our plans in the Finance Act 2026 earlier this year. - Link to Speech

Select Committee Documents
Wednesday 9th September 2026 Written Evidence - Hospitality Ulster THT0019 - The taxation of the hospitality and tourism sectors in Northern Ireland The taxation of the hospitality and tourism sectors in Northern Ireland - Northern Ireland Affairs Committee Found: 2024 figures · gov.ie announcement of the 9% rate, 30 June 2026 · Revenue Commissioners TDMs · Finance Act
Wednesday 9th September 2026 Written Evidence - MoroAK and University of Leeds THT0011 - The taxation of the hospitality and tourism sectors in Northern Ireland The taxation of the hospitality and tourism sectors in Northern Ireland - Northern Ireland Affairs Committee Found: March 2022 — introduced by order at 5 per cent and continued at 12.5 per cent by section 93 of the Finance Act
Wednesday 9th September 2026 Correspondence - Letter from the Minister for Small Businesses and Economic Transformation relating to Sixth Assimilated Law Report, 14 July 2026 Business, Innovation, Science and Trade Committee Found: The Finance Act 2024 clarifies how VAT and excise law should be interpreted in light of changes made
Friday 4th September 2026 Report - Ninth Report - 3 Statutory Instruments Reported Statutory Instruments (Joint Committee) Found: Practice on Services, Public Functions and Associations) (Commencement) Order 2026 S.I. 2026/807 The Finance Act

Written Answers
Council Tax: Surcharges Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner) Thursday 17th September 2026 Question to the HM Treasury: To ask the Chancellor of the Exchequer, pursuant to the answer of 9 June 2026, to Question 5344, on Council Tax: Surcharges, whether the powers of officers appointed by the Commissioners of His Majesty’s Revenue and Customs to undertake valuations for the new council tax surcharge will use the Local Government Finance Act 1992 as their statutory basis, or whether the Government intends to legislate to provide additional powers. Answered by James Murray - Financial Secretary to the Treasury and Paymaster General The High Value Council Tax Surcharge will be legislated for in Finance Bill 2026 and subject to Parliamentary approval in the normal way.
Council Tax: Valuation Asked by: Katie Lam (Conservative - Weald of Kent) Thursday 17th September 2026 Question to the HM Treasury: To ask the Chancellor of the Exchequer, if he will set out the property attribute information HMRC Valuation Office seeks to collect during a site visit when undertaking a valuation of a dwelling for council tax. Answered by James Murray - Financial Secretary to the Treasury and Paymaster General The Valuation Office (VO) carries out property inspections to establish and record facts relating to property on a case by case basis. The same categories of property attribute information are collected for Council Tax purposes in England and Wales. Further information about the property attribute information held for Council Tax purposes is available in the published guidance: Property attribute data (PAD). Additional information may be sought from the taxpayer in line with section 27 of the Local Government Finance Act 1992.
Business Rates: Tax Allowances Asked by: James Cleverly (Conservative - Braintree) Wednesday 9th September 2026 Question to the HM Treasury: To ask the Chancellor of the Exchequer, pursuant to the answer of 29 May 2026, to Question 1182, on Business Rates: Canary Wharf, what is his Department's policy on the provision of business rate relief to individual firms. Answered by James Murray - Financial Secretary to the Treasury and Paymaster General Local authorities are responsible for the administration of the business rates system including decisions on the award of business rates reliefs in line with relief eligibility. Local authorities also have discretionary powers to grant business rates relief to ratepayers in their area under Section 47 of the Local Government Finance Act 1988, having regard to the interests of their council taxpayers.
Second Homes: Council Tax Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton) Tuesday 8th September 2026 Question to the Ministry of Housing, Communities and Local Government: To ask the Secretary of State for Housing, Communities and Local Government, what assessment she has made of the potential impact of the second homes council tax premium on properties subject to legally binding occupancy restrictions, such as (a) sheltered and (b) supported housing developments delivered with (i) Homes England and (ii) registered provider involvement, where those restrictions prevent the property being (A) occupied and (B) let by the owner’s family; and whether she plans to review statutory exceptions under sections 11B and 11C of the Local Government Finance Act 1992. Answered by Jim McMahon - Parliamentary Under-Secretary (Housing, Communities and Local Government) It is for councils to decide whether to charge the premium in their area, taking account of local circumstances. The Department has introduced a number of exceptions, including dwellings that cannot be occupied as a person’s sole or main residence because of planning restrictions. It is for individual councils to assess whether it is appropriate to apply any further exceptions or discounts for second homes. Councils will make these decisions based on local circumstances. The government remains committed to ensuring the council tax system is fair for taxpayers and local authorities and will continue to keep taxes and all elements of the local government finance system under review.
Taxation: Advisory Services Asked by: John Milne (Liberal Democrat - Horsham) Tuesday 8th September 2026 Question to the HM Treasury: To ask the Chancellor of the Exchequer, what assessment his Department has made of the cumulative impact on small and medium-sized accountancy and tax advisory practices of (a) the mandatory Tax Adviser Registration scheme, (b) the lowered threshold from "dishonest conduct" to "sanctionable conduct" for agent penalties introduced by the Finance Act 2026, and (c) the proposed new criminal offence for reckless untrue statements or declarations in direct tax; and whether HMRC has evaluated whether the existing civil and criminal penalty framework is sufficient before introducing further enforcement powers. Answered by James Murray - Financial Secretary to the Treasury and Paymaster General The Government recognises the important role played by small and medium-sized accountancy and tax advisory practices in supporting taxpayers to meet their obligations. The Government has consulted on these measures and published assessments of their expected impact. This includes consultations and tax information and impact notes covering mandatory tax adviser registration and the measures to tackle tax adviser-facilitated non-compliance. HMRC is considering responses to the recent consultation on a proposed criminal offence for reckless untrue statements or declarations in direct tax. Final decisions are subject to the analysis of consultation responses, and the Government will publish its response in due course. In developing the measures, the Government considered the existing civil and criminal framework and the case for further powers. HMRC will continue to engage with the sector and keep the operation and impact of the measures under review.
Council Tax: Valuation Asked by: James Cleverly (Conservative - Braintree) Tuesday 8th September 2026 Question to the HM Treasury: To ask the Chancellor of the Exchequer, whether the Welsh Government has informed the HMRC Valuation Office of its planning council tax bands and thresholds for the council tax revaluation in Wales. Answered by James Murray - Financial Secretary to the Treasury and Paymaster General HMRC Valuation Office will apply the bands and thresholds which the Welsh Government will in due course enact through regulations under the Local Government Finance Act 1992.

Written Answers

Council Tax: Surcharges
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Thursday 17th September 2026

Question to the HM Treasury:

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

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

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

Council Tax: Valuation
Asked by: Katie Lam (Conservative - Weald of Kent)
Thursday 17th September 2026

Question to the HM Treasury:

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

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

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

Business Rates: Tax Allowances
Asked by: James Cleverly (Conservative - Braintree)
Wednesday 9th September 2026

Question to the HM Treasury:

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

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

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

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

Second Homes: Council Tax
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Tuesday 8th September 2026

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

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

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

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

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

Taxation: Advisory Services
Asked by: John Milne (Liberal Democrat - Horsham)
Tuesday 8th September 2026

Question to the HM Treasury:

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

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

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

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

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

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

Council Tax: Valuation
Asked by: James Cleverly (Conservative - Braintree)
Tuesday 8th September 2026

Question to the HM Treasury:

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

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

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

Secondary Legislation
Social Security (Miscellaneous Amendments) Regulations 2026 These Regulations make amendments to the Social Security (Recovery of Benefits) Regulations 1997 (S.I. 1997/2205), the State Pension Credit Regulations 2002 (S.I. 2002/1792), the Housing Benefit Regulations 2006 (S.I. 2006/213), the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 (S.I. 2006/214), the Employment and Support Allowance Regulations 2008 (S.I. 2008/794), the Social Security (Recovery of Benefits) (Lump Sum Payments) Regulations 2008 (S.I. 2008/1596), the Universal Credit Regulations 2013 (S.I. 2013/376), the Social Security (Overpayments and Recovery) Regulations 2013 (S.I. 2013/384), the Personal Independence Payment (Transitional Provisions) Regulations 2013 (S.I. 2013/387) (“the PIP Transitional Regulations”), the Universal Credit (Transitional Provisions) Regulations 2014 (S.I. 2014/1230) and the Universal Credit, Personal Independence Payment and Employment and Support Allowance (Amendment) Regulations 2026 (S.I. 2026/395). Department for Work and Pensions Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 7th October - In Force: 30 Oct 2026 Found: prescribed”. (7)Section 176(1)(a) was amended by paragraph 23 of Schedule 9 to the Local Government Finance Act
Individual Savings Account (Amendment) (No. 2) Regulations 2026 These Regulations amend the Individual Savings Account Regulations 1998. Regulation 6 introduces a £12,000 limit on subscriptions to cash ISA accounts for individuals aged 64 or under at the end of the tax year. Regulation 9 introduces a new requirement in relation to money market funds held in a stocks and shares ISA and the definition of money market funds has been updated (regulation 3). Regulation 15 inserts Regulation 22A to introduce a charge on interest or alternative finance return generated by any cash deposits held in a stocks and shares ISA or Innovative Finance ISA. These Regulations make the required consequential amendments to the subscription, transfer, tax liabilities and reporting provisions applying to ISA accounts as a result of these introductions and remove obsolete references regarding the age an account holder needs to be to open an account. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Monday 14th September - In Force: 6 Apr 2027 Found: to the Income Tax (Trading and Other Income) Act 2005 (c. 5) and amended by section 40(6) of the Finance Act
Surrey (Structural Changes) (Pensions etc.) Order 2026 This Order gives effect to proposals made by Surrey County Council, in its capacity as the administering authority of the Surrey Pension Fund and in the context of the local government reorganisation brought about by the Surrey (Structural Changes) Order 2026 (S.I. 2026/264), for the transfer of its pensions functions to a new body, the Surrey Pensions Authority. Parliamentary Status - Text of Legislation - Made negative Laid: Monday 14th September - In Force: Not stated Found: included references to the Authority— (a)sections 113, 114, 115 and 116 of the Local Government Finance Act
Finance Act 2009 (Publishing Details of Deliberate Tax Defaulters: Increase to Threshold) Order 2026 Section 94 of the Finance Act 2009 provides for the Commissioners for HM Revenue and Customs to publish information (including names) of persons who have been penalised for deliberate defaults where the tax lost exceeds £25,000. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Friday 11th September - In Force: 2 Oct 2026 Found: Finance Act 2009 (Publishing Details of Deliberate Tax Defaulters: Increase to Threshold) Order 2026
Motor Vehicles (Type Approval and Approval Marks) (Fees) (Amendment) Regulations 2026 These Regulations amend the Motor Vehicles (Type Approval and Approval Marks) (Fees) Regulations 1999 (“the 1999 Regulations”) to increase the fee payable for the examination of vehicles and vehicle parts, and to introduce two new fees. Department for Transport Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 10th September - In Force: 1 Nov 2026 Found: conferred by section 61(1) and (2)(e) of the Road Traffic Act 1988(1) and section 56(1) and (2) of the Finance Act
Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026 These Regulations make provision in connection with the introduction of a new tax called the carbon border adjustment mechanism (“CBAM”). CBAM was introduced by the Finance Act 2026. Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 9th September - In Force: 1 Jan 2027 Found: regulations 1 to 5 and 7 in exercise of the powers conferred by sections 148(2) and 157(1) and (2) of the Finance Act
Customs (Tariff and Miscellaneous Amendments) (No. 6) Regulations 2026 Regulations 2 and 3 make amendments relating to the rate of import duty applicable to goods originating from Bhutan. Regulation 2 removes Bhutan from the list of least developed countries in Part 2 of Schedule 3 to the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) and adds it to the list of other eligible developing countries in Part 3 of Schedule 3 to the Act. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 8th September - In Force: Not stated Found: By virtue of section 32A of the Act (as inserted by section 75 of the Finance Act 2022 (c. 3)), where
Value Added Tax (Supplies of Domestic Electricity) Order 2026 This Order introduces a temporary zero rate of VAT on supplies of domestic electricity in England and Wales and Scotland. The zero rate applies to supplies made in the period beginning with 1st October 2026 and ending with 31st March 2027 by modifying Schedule 8 (zero-rating) to the Value Added Tax Act 1994 (“VATA”) so it has effect as if it contained a new Group 24 which specifies the descriptions of supplies to which the zero rate applies (see article 3). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 8th September - In Force: 1 Oct 2026 Found: Section 29A was inserted by section 99(4) of the Finance Act 2001 (c. 9); section 96(9) was amended by
Travellers’ Allowances (Amendment) Order 2026 This Order amends the Travellers’ Allowances Order 1994 (S.I. 1994/955), which provides for tax and duty free allowances for goods a traveller brings into the United Kingdom in personal luggage. This instrument is only effective in respect of goods brought into Great Britain from outside the United Kingdom. In Northern Ireland the Travellers’ Allowances Order 1994 has effect as it did immediately before IP completion day, with modifications made by the Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1619). Parliamentary Status - Text of Legislation - Made affirmative Laid: Monday 7th September - In Force: Not stated Found: Finance (No. 2) Act 1992 (c. 48); section 13(3)(b) was amended retrospectively by section 15 of the Finance Act
Housing Benefit (Earned Income Disregards) (Amendment) (No. 2) Regulations 2026 These Regulations amend the Housing Benefit (Earned Income Disregards) (Amendment) Regulations 2026 (S.I. 2026/753) (“the Earned Income Disregards Regulations”) to clarify and extend the application of the earnings disregards introduced by those regulations to claimants of housing benefit. Department for Work and Pensions Parliamentary Status - Text of Legislation - Made negative Laid: Monday 7th September - In Force: 2 Oct 2026 Found: 1992 c. 5. (3)Section 176(1)(a) was amended by paragraph 23 of Schedule 9 to the Local Government Finance Act
Travellers' Allowances (Amendment) Order 2026 This Order amends the Travellers’ Allowances Order 1994 (S.I. 1994/955), which provides for tax and duty free allowances for goods a traveller brings into the United Kingdom in personal luggage. This instrument is only effective in respect of goods brought into Great Britain from outside the United Kingdom. In Northern Ireland the Travellers’ Allowances Order 1994 has effect as it did immediately before IP completion day, with modifications made by the Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1619). Parliamentary Status - Text of Legislation - Made affirmative Laid: Monday 7th September - In Force: Not stated Found: Finance (No. 2) Act 1992 (c. 48); section 13(3)(b) was amended retrospectively by section 15 of the Finance Act

Department Publications - Transparency
Friday 9th October 2026 Cabinet Office Source Page: Cabinet Office annual report and accounts 2025 to 2026 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
Friday 9th October 2026 Cabinet Office Source Page: Cabinet Office annual report and accounts 2025 to 2026 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
Friday 9th October 2026 Cabinet Office Source Page: Cabinet Office annual report and accounts 2025 to 2026 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 - Guidance
Wednesday 7th October 2026 Department for Education Source Page: Academies accounts direction and submitting your audited financial statements Document: (PDF) Found: Taxation The academy trust is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act
Monday 5th October 2026 Department for Work and Pensions Source Page: Guidance: Decision makers’ guide: Vol 10: Benefits for incapacity, disability, maternity and bereavement: staff guide Document: (PDF) Found: Note: This includes self-invested person pensions (see DMG 56175). 1 PS Act 93 s 1(1) &(6); 2 Finance Act
Thursday 1st October 2026 Ministry of Defence Source Page: JSP 752 -Tri-Service regulations for expenses and allowances Document: (PDF) Found: , however, be recognised that such a decision is a legal judgement under the Local Government Finance Act
Thursday 1st October 2026 Ministry of Defence Source Page: JSP 752 -Tri-Service regulations for expenses and allowances Document: (webpage) Found: must, however, be recognised that such a decision is a legal judgement under the Local Government Finance Act
Tuesday 22nd September 2026 Ministry of Defence Source Page: Competition: Innovation Support to Operations (Cycle 8) Document: (PDF) Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act
Wednesday 16th September 2026 Department for Work and Pensions Source Page: Jobs Guarantee Document: (PDF) Found: due; 27.1.16 where the Grant Recipient is subject to the requirements of the Local Government Finance Act
Monday 14th September 2026 Ministry of Defence Source Page: Armed forces pensions Document: Pension Savings Tax Annual Allowance 2025/2026 Booklet (PDF) Found: • This pension amount is multiplied by 16 (a factor set by the Finance Act).
Thursday 10th September 2026 Department for Environment, Food and Rural Affairs Source Page: Plant health controls Document: Plant Health etc. (Fees) (England) (Amendment) Regulations 2020 (PDF) Found: the consent of the Treasury, in exercise of the powers conferred by section 56(1) and (2) of the Finance Act
Friday 4th September 2026 Cabinet Office Source Page: Procurement policy note 03/14: promoting tax compliance Document: (PDF) Found: successfully challenging it under the new General Anti-Abuse Rule (GAAR) (contained in Part 5 of the Finance Act

Department Publications - Services
Monday 5th October 2026 Ministry of Housing, Communities and Local Government Source Page: Council Tax base calculation Document: (Excel) Found: Part 2 asks for information relating to the power in section 13A of the Local Government Finance Act
Monday 5th October 2026 Ministry of Housing, Communities and Local Government Source Page: Council Tax base calculation Document: (PDF) Found: The Secretary of State, in accordance with section 139A of the Local Government Finance Act 1988 ("the
Monday 5th October 2026 Ministry of Housing, Communities and Local Government Source Page: Council Tax base calculation Document: (Excel) Found: Part 2 asks for information relating to the power in section 13A of the Local Government Finance Act
Monday 5th October 2026 Ministry of Housing, Communities and Local Government Source Page: Council Tax base calculation Document: (PDF) Found: The Secretary of State, in accordance with section 139A of the Local Government Finance Act 1988 ("the

Department Publications - Research
Monday 5th October 2026 HM Treasury Source Page: UK official holdings of international reserves: September 2026 Document: (PDF) Found: www.bankofengland.co.uk/statistics/uk-international-reserves/2026/September-2026 30 Under the Finance Act
Friday 11th September 2026 Ministry of Justice Source Page: Criminal Justice Statistics Quarterly: March 2026 Document: (ODS) Found: misleading statement in purported compliance with an Unexplained Wealth/Disclosure Order, Criminal Finance Act

Department Publications - Policy paper
Friday 18th September 2026 HM Treasury Source Page: Whole of Government Accounts, 2024-25 Document: (PDF) Found: Local authorities are required by the Local Government Finance Act 1992 to provide a balanced budget

Non-Departmental Publications - Guidance and Regulation
Oct. 09 2026 Planning Inspectorate Source Page: Common land notices and decisions published in 2023, 2024 and 2025 Document: COM/3324516, Cornwall, Nancekuke Common. Decision date: 9 June 2026 (webpage) Guidance and Regulation Found: Nancekuke 1795, the Illogan Tithe Map, the Ordnance Survey (OS) map and book of reference 1879, the Finance Act
Oct. 09 2026 HM Revenue & Customs Source Page: Carbon Border Adjustment Mechanism: force of law notice and reference document Document: (webpage) Guidance and Regulation Found: boundaries document;‘commodity code’ has the meaning given in paragraph 2(1) of Schedule 16 to the Finance Act
Oct. 06 2026 UK Defence Innovation Source Page: Competition Document: UKDI Security Open Call 2026 Cycle 1 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
Oct. 06 2026 UK Defence Innovation Source Page: Competition Document: UKDI Security Open Call 2026 Cycle 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
Oct. 01 2026 Legal Aid Agency Source Page: Standard crime contract 2025 Document: (PDF) Guidance and Regulation Found: information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance Act
Oct. 01 2026 Legal Aid Agency Source Page: Standard crime contract 2025 Document: (PDF) Guidance and Regulation Found: information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance Act
Oct. 01 2026 HM Revenue & Customs Source Page: Registration and approval of excise goods held in duty suspension (Excise Notice 196) Document: Registration and approval of excise goods held in duty suspension (Excise Notice 196) (webpage) Guidance and Regulation Found: legal provisions applicable to the contents of this notice in the: The Finance (No. 2) Act 2023 Finance Act
Oct. 01 2026 HM Revenue & Customs Source Page: Vaping Products Duty and Vaping Duty Stamps: Force of Law Notice Document: Vaping Products Duty and Vaping Duty Stamps: Force of Law Notice (webpage) Guidance and Regulation Found: the text of notices published by the Commissioners under legal powers found in: Part 4 of the Finance Act
Oct. 01 2026 HM Revenue & Customs Source Page: Vaping Products Duty and Vaping Duty Stamps: Force of Law Notice Document: Vaping Products Duty and Vaping Duty Stamps: Force of Law Notice (webpage) Guidance and Regulation Found: the text of notices published by the Commissioners under legal powers found in: Part 4 of the Finance Act
Oct. 01 2026 HM Revenue & Customs Source Page: Vaping Products Duty and Vaping Duty Stamps: Force of Law Notice Document: Vaping Products Duty and Vaping Duty Stamps: Force of Law Notice (webpage) Guidance and Regulation Found: the text of notices published by the Commissioners under legal powers found in: Part 4 of the Finance Act
Sep. 29 2026 Planning Inspectorate Source Page: Rights of way guidance booklet Document: (webpage) Guidance and Regulation Found: For instance, the way may be shown as excluded from taxable heraditament on a Finance Act 1910 map.
Sep. 22 2026 UK Defence Innovation Source Page: Competition: Innovation Support to Operations (Cycle 8) 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. 18 2026 HM Revenue & Customs Source Page: Using rebated fuels in vehicles and machines (Excise Notice 75) Document: Using rebated fuels in vehicles and machines (Excise Notice 75) (webpage) Guidance and Regulation Found: and Designated Markers)(Amendment) Regulations 2015 The Vehicle Excise and Registration Act 1994 Finance Act
Sep. 18 2026 HM Revenue & Customs Source Page: Using rebated fuels in vehicles and machines (Excise Notice 75) Document: Using rebated fuels in vehicles and machines (Excise Notice 75) (webpage) Guidance and Regulation Found: and Designated Markers)(Amendment) Regulations 2015 The Vehicle Excise and Registration Act 1994 Finance Act
Sep. 18 2026 HM Revenue & Customs Source Page: Fuel used in private pleasure craft and for private pleasure flying (Excise Notice 554) Document: Fuel used in private pleasure craft and for private pleasure flying (Excise Notice 554) (webpage) Guidance and Regulation Found: this notice The primary law can be found in the Hydrocarbon Oils Duties Act 1979 as amended by the Finance Act
Sep. 18 2026 HM Revenue & Customs Source Page: Fuel used in private pleasure craft and for private pleasure flying (Excise Notice 554) Document: Fuel used in private pleasure craft and for private pleasure flying (Excise Notice 554) (webpage) Guidance and Regulation Found: this notice The primary law can be found in the Hydrocarbon Oils Duties Act 1979 as amended by the Finance Act
Sep. 18 2026 HM Revenue & Customs Source Page: Registered dealers in controlled oil (Excise Notice 192) Document: Registered dealers in controlled oil (Excise Notice 192) (webpage) Guidance and Regulation Found: What law covers this notice Primary legislation: The Hydrocarbon Oil Duties Act 1979 (HODA) The Finance Act
Sep. 18 2026 HM Revenue & Customs Source Page: Registered dealers in controlled oil (Excise Notice 192) Document: Registered dealers in controlled oil (Excise Notice 192) (webpage) Guidance and Regulation Found: What law covers this notice Primary legislation: The Hydrocarbon Oil Duties Act 1979 (HODA) The Finance Act
Sep. 18 2026 HM Revenue & Customs Source Page: Help and support for tax agents and advisers Document: Help and support for tax agents and advisers (webpage) Guidance and Regulation Found: offshore anti-avoidance rules understand the background to the non-domiciled reforms introduced in Finance Act
Sep. 18 2026 HM Revenue & Customs Source Page: Help and support for tax agents and advisers Document: Help and support for tax agents and advisers (webpage) Guidance and Regulation Found: offshore anti-avoidance rules understand the background to the non-domiciled reforms introduced in Finance Act
Sep. 18 2026 HM Revenue & Customs Source Page: Help and support for tax agents and advisers Document: Help and support for tax agents and advisers (webpage) Guidance and Regulation Found: offshore anti-avoidance rules understand the background to the non-domiciled reforms introduced in Finance Act
Sep. 18 2026 HM Revenue & Customs Source Page: Help and support for tax agents and advisers Document: Help and support for tax agents and advisers (webpage) Guidance and Regulation Found: offshore anti-avoidance rules understand the background to the non-domiciled reforms introduced in Finance Act
Sep. 18 2026 HM Revenue & Customs Source Page: Biofuels and other fuel substitutes (Excise Notice 179e) from 1 April 2022 Document: Biofuels and other fuel substitutes (Excise Notice 179e) from 1 April 2022 (webpage) Guidance and Regulation Found: 2002 (SI 2002/3057) (‘RDCOR’) Changes to excise duty rates are normally contained in the annual Finance Act
Sep. 18 2026 HM Revenue & Customs Source Page: Aviation turbine fuel (Excise Notice 179a) Document: Aviation turbine fuel (Excise Notice 179a) (webpage) Guidance and Regulation Found: this notice Primary legislation This includes: the Hydrocarbon Oil Duties Act 1979 (HODA) the Finance Act
Sep. 18 2026 HM Revenue & Customs Source Page: Part 8B: Buildings undergoing schemes of reconstruction or redevelopment which are incapable of beneficial occupation Document: Carey Group v Mr A Ricketts (VO) (PDF) Guidance and Regulation Found: repair” to be assumed to have been successfully completed – para 2(1)(b), Sch 6, Local Government Finance Act
Sep. 18 2026 HM Revenue & Customs Source Page: Part 8B: Buildings undergoing schemes of reconstruction or redevelopment which are incapable of beneficial occupation Document: Aviva Investors v Dawn Bunyan (VO) (PDF) Guidance and Regulation Found: The statutory definition of a hereditament was contained in section 64 of the Local Government Finance Act
Sep. 18 2026 HM Revenue & Customs Source Page: Part 8B: Buildings undergoing schemes of reconstruction or redevelopment which are incapable of beneficial occupation Document: BNPPDS(J) LIMITED and BCI LIMITED v Amanda Hitchings (VO) (PDF) Guidance and Regulation Found: of beneficial occupation – whether state of reasonable repair to be assumed – Local Government Finance Act
Sep. 18 2026 HM Revenue & Customs Source Page: Part 8B: Buildings undergoing schemes of reconstruction or redevelopment which are incapable of beneficial occupation Document: Colour Weddings v Roberts (VO) (PDF) Guidance and Regulation Found: definition of rateable value is that contained in paragraph 2(1) of Schedule 6 to the Local Government Finance Act
Sep. 16 2026 HM Revenue & Customs Source Page: Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) Document: Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) (webpage) Guidance and Regulation Found: Changes to primary legislation are normally made in the annual Finance Act.
Sep. 16 2026 HM Revenue & Customs Source Page: Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) Document: Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) (webpage) Guidance and Regulation Found: Changes to primary legislation are normally made in the annual Finance Act.
Sep. 16 2026 HM Revenue & Customs Source Page: Get relief for mineral oil put to certain uses (Excise Notice 184A) Document: Get relief for mineral oil put to certain uses (Excise Notice 184A) (webpage) Guidance and Regulation Found: You may: have to pay a penalty under Section 9 of the Finance Act 1994, and we may assess an amount
Sep. 10 2026 Animal and Plant Health Agency Source Page: Plant health controls Document: Plant Health etc. (Fees) (England) (Amendment) Regulations 2020 (PDF) Guidance and Regulation Found: the consent of the Treasury, in exercise of the powers conferred by section 56(1) and (2) of the Finance Act
Sep. 04 2026 HM Revenue & Customs Source Page: What will happen if you do not pay your tax bill Document: What will happen if you do not pay your tax bill (webpage) Guidance and Regulation Found: Warrant to recover the debt (Scotland only) In Scotland, we are authorised under Section 128 of the Finance Act
Sep. 04 2026 HM Revenue & Customs Source Page: What will happen if you do not pay your tax bill Document: What will happen if you do not pay your tax bill (webpage) Guidance and Regulation Found: Warrant to recover the debt (Scotland only) In Scotland, we are authorised under Section 128 of the Finance Act
Sep. 04 2026 Crown Commercial Service Source Page: Procurement policy note 03/14: promoting tax compliance Document: (PDF) Guidance and Regulation Found: successfully challenging it under the new General Anti-Abuse Rule (GAAR) (contained in Part 5 of the Finance Act

Non-Departmental Publications - Statistics
Oct. 06 2026 Low Pay Commission Source Page: Low Pay Commission Call for Research Summer 2026 Document: (webpage) Statistics Found: must comply with the provisions of the Official Secrets Acts 1911 to 1989 and section 182 of the Finance Act
Sep. 25 2026 Department for Business and Trade Source Page: Regulator performance monitoring Document: FCA annual report (opens as a PDF) (PDF) Statistics Found: Economic Crime (Anti Money Laundering) Levy (‘ECL ’) was established through legislation in the Finance Act

Non-Departmental Publications - Open consultation
Oct. 06 2026 HM Revenue & Customs Source Page: Draft legislation: Plastic packaging tax — chemical recycling and adoption of a mass balance approach Document: (PDF) Open consultation Found: conferred by sections 49(10), 49A(1)(c), (3)(c) and (6)(b), 49B, 63(1) and 84(1) and (2) of the Finance Act
Oct. 06 2026 HM Revenue & Customs Source Page: Draft legislation: Plastic packaging tax — chemical recycling and adoption of a mass balance approach Document: Draft legislation: Plastic packaging tax — chemical recycling and adoption of a mass balance approach (webpage) Open consultation Found: Both should be read alongside the relevant provisions of the Finance Act 2021, as amended by the Finance

Non-Departmental Publications - Open consultation

Oct. 06 2026
HM Revenue & Customs

Source Page: Draft legislation: Plastic packaging tax — chemical recycling and adoption of a mass balance approach
Document: (PDF)
Open consultation

Found: conferred by sections 49(10), 49A(1)(c), (3)(c) and (6)(b), 49B, 63(1) and 84(1) and (2) of the Finance Act

Oct. 06 2026
HM Revenue & Customs

Source Page: Draft legislation: Plastic packaging tax — chemical recycling and adoption of a mass balance approach
Document: Draft legislation: Plastic packaging tax — chemical recycling and adoption of a mass balance approach (webpage)
Open consultation

Found: Both should be read alongside the relevant provisions of the Finance Act 2021, as amended by the Finance

Non-Departmental Publications - Services
Oct. 05 2026 Department for Levelling Up, Housing and Communities Source Page: Council Tax base calculation Document: (Excel) Services Found: Part 2 asks for information relating to the power in section 13A of the Local Government Finance Act
Oct. 05 2026 Department for Levelling Up, Housing and Communities Source Page: Council Tax base calculation Document: (PDF) Services Found: The Secretary of State, in accordance with section 139A of the Local Government Finance Act 1988 ("the
Oct. 05 2026 Department for Levelling Up, Housing and Communities Source Page: Council Tax base calculation Document: (Excel) Services Found: Part 2 asks for information relating to the power in section 13A of the Local Government Finance Act
Oct. 05 2026 Department for Levelling Up, Housing and Communities Source Page: Council Tax base calculation Document: (PDF) Services Found: The Secretary of State, in accordance with section 139A of the Local Government Finance Act 1988 ("the

Non-Departmental Publications - Transparency
Oct. 02 2026 HM Revenue & Customs Source Page: Details of deliberate tax defaulters Document: Details of deliberate tax defaulters (webpage) Transparency Found: deliberately failing to comply with their tax obligations The law that allows this is section 94 Finance Act
Oct. 02 2026 HM Revenue & Customs Source Page: Details of deliberate tax defaulters Document: Details of deliberate tax defaulters (webpage) Transparency Found: deliberately failing to comply with their tax obligations The law that allows this is section 94 Finance Act
Oct. 02 2026 HM Revenue & Customs Source Page: Details of deliberate tax defaulters Document: Details of deliberate tax defaulters (webpage) Transparency Found: deliberately failing to comply with their tax obligations The law that allows this is section 94 Finance Act
Oct. 02 2026 HM Revenue & Customs Source Page: Details of deliberate tax defaulters Document: Details of deliberate tax defaulters (webpage) Transparency Found: deliberately failing to comply with their tax obligations The law that allows this is section 94 Finance Act
Oct. 01 2026 HM Land Registry Source Page: HM Land Registry Annual Report and Accounts 2025 to 2026 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
Oct. 01 2026 HM Land Registry Source Page: HM Land Registry Annual Report and Accounts 2025 to 2026 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
Oct. 01 2026 HM Land Registry Source Page: HM Land Registry Annual Report and Accounts 2025 to 2026 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
Oct. 01 2026 HM Land Registry Source Page: HM Land Registry Annual Report and Accounts 2025 to 2026 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
Oct. 01 2026 HM Land Registry Source Page: HM Land Registry Annual Report and Accounts 2025 to 2026 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
Oct. 01 2026 HM Land Registry Source Page: HM Land Registry Annual Report and Accounts 2025 to 2026 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
Oct. 01 2026 HM Revenue & Customs Source Page: The Code of Practice on Taxation for Banks Annual Report 2026 Document: The Code of Practice on Taxation for Banks Annual Report 2026 (webpage) Transparency Found: The strengthening of the Code at Finance Act 2014 provided that HMRC is required to publish an annual
Oct. 01 2026 HM Revenue & Customs Source Page: The Code of Practice on Taxation for Banks Annual Report 2026 Document: The Code of Practice on Taxation for Banks Annual Report 2026 (webpage) Transparency Found: The strengthening of the Code at Finance Act 2014 provided that HMRC is required to publish an annual
Sep. 30 2026 Forestry Commission Source Page: Forestry Commission annual report and accounts 2025 to 2026 Document: (PDF) Transparency Found: advance payments are made, expenditure is managed in line with Section 31 of the Local Government Finance Act
Sep. 30 2026 Forestry Commission Source Page: Forestry Commission annual report and accounts 2025 to 2026 Document: (PDF) Transparency Found: advance payments are made, expenditure is managed in line with Section 31 of the Local Government Finance Act
Sep. 30 2026 Forestry Commission Source Page: Forestry Commission annual report and accounts 2025 to 2026 Document: (PDF) Transparency Found: advance payments are made, expend iture is man aged in line with Section 31 of the Local Government Finance Act
Sep. 30 2026 Forestry Commission Source Page: Forestry Commission annual report and accounts 2025 to 2026 Document: (PDF) Transparency Found: advance payments are made, expenditure is managed in line with Section 31 of the Local Government Finance Act
Sep. 29 2026 Crown Prosecution Service Source Page: Crown Prosecution Service annual report and accounts 2025 - 2026 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. 24 2026 HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act
Sep. 24 2026 HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act
Sep. 24 2026 HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act
Sep. 24 2026 HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act
Sep. 24 2026 HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act
Sep. 24 2026 HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act
Sep. 24 2026 HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act
Sep. 24 2026 HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act
Sep. 24 2026 HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act
Sep. 24 2026 HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act
Sep. 24 2026 HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act
Sep. 24 2026 HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act
Sep. 18 2026 Forest Research Source Page: Forest Research annual report and accounts 2025 to 2026 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 2026 Forest Research Source Page: Forest Research annual report and accounts 2025 to 2026 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. 14 2026 Infected Blood Compensation Authority Source Page: IBCA Annual report and accounts 2025 to 2026 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. 10 2026 Youth Justice Board for England and Wales Source Page: Youth Justice Board Annual Report and Accounts, 2025 to 2026 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. 10 2026 Youth Justice Board for England and Wales Source Page: Youth Justice Board Annual Report and Accounts, 2025 to 2026 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

Non-Departmental Publications - News and Communications
Sep. 25 2026 Upper Tribunal (Tax and Chancery Chamber) Source Page: [2026] UKUT 00364 (TCC) Jumpman Gaming Ltd v The Commissioners for His Majesty’s Revenue and Customs Document: [2026] UKUT 00364 (TCC) Jumpman Gaming Ltd v The Commissioners for His Majesty’s Revenue and Customs (PDF) News and Communications Found: spins of other games won following the promotional game, or on neither – application of s159A Finance Act
Sep. 17 2026 Upper Tribunal (Tax and Chancery Chamber) Source Page: [2026] UKUT 00356 (TCC) Powar v The Commissioners of His Majesty's Revenue and Customs Document: [2026] UKUT 00356 (TCC) Powar v The Commissioners of His Majesty’s Revenue and Customs (PDF) News and Communications Found: s appeal against a personal liability notice (“PLN”) imposed upon him under Schedule 41 of the Finance Act
Sep. 16 2026 Upper Tribunal (Tax and Chancery Chamber) Source Page: (1) Massala Exotic Limited; (2) Khosru Miah v The Commissioners for His Majesty’s Revenue and Customs [2026] UKUT 00355 (TCC) Document: Massala and Miah v HMRC oral pta decision (PDF) News and Communications Found: statutory conditions that establishes an officer’s liability und er paragraph 19 of Schedule 24 to the Finance Act

Non-Departmental Publications - Policy paper
Sep. 09 2026 HM Revenue & Customs Source Page: Carbon border adjustment mechanism (CBAM): Policy summary Document: Carbon border adjustment mechanism (CBAM): Policy summary (webpage) Policy paper Found: It includes the core policy framework which is set out via primary legislation in the Finance Act 2026
Sep. 09 2026 HM Revenue & Customs Source Page: Carbon border adjustment mechanism (CBAM): Policy summary Document: Carbon border adjustment mechanism (CBAM): Policy summary (webpage) Policy paper Found: It includes the core policy framework which is set out via primary legislation in the Finance Act 2026
Sep. 09 2026 HM Revenue & Customs Source Page: Carbon border adjustment mechanism (CBAM): Policy summary Document: Carbon border adjustment mechanism (CBAM): Policy summary (webpage) Policy paper Found: It includes the core policy framework which is set out via primary legislation in the Finance Act 2026
Sep. 09 2026 HM Revenue & Customs Source Page: Carbon border adjustment mechanism (CBAM): Policy summary Document: Carbon border adjustment mechanism (CBAM): Policy summary (webpage) Policy paper Found: It includes the core policy framework which is set out via primary legislation in the Finance Act 2026

Finance Act 2018 mentioned in Scottish results

Scottish Government Publications
Thursday 23rd July 2026 Energy and Climate Change Directorate Source Page: Documented correspondence between Scottish Government and the Climate Change Committee: EIR release Document: EIR 202600500304 - Information released - Annual Report And Accounts 2024-2025 (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Scottish Parliamentary Research (SPICe)
Devolved Social Security Benefits Wednesday 10th June 2026 This briefing summarises devolved benefits available from Social Security Scotland, local authorities and the Department for Work and Pensions in Scotland as at May 2026. View source webpage Found: Scottish regulations for 'working age'and 'pension age' people made under the Local Government Finance Act

Finance Act 2018 mentioned in Welsh results

Welsh Government Publications
Tuesday 22nd September 2026 Source Page: FOI release 27421: Visitor accommodation Document: Visitor accommodation (PDF) Found: properties in Wales for local tax purposes are set out in section 66(2BB) of the Local Government Finance Act
Thursday 3rd September 2026 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
Tuesday 11th August 2026 Source Page: Electric vehicle charging point relief Document: Electric vehicle charging point relief (webpage) Found: Legal basis The Local Government Finance Act 1988 (‘the Act’) sets out the legal basis for non-domestic
Wednesday 15th July 2026 Source Page: Welsh Revenue Authority: Annual Report and Accounts 2025 to 2026 Document: Welsh Revenue Authority: Annual Report and Accounts 2025 to 2026 (webpage) Found: Members may opt to give up (commute) their pension for a lump sum up to the limits set by the Finance Act
Tuesday 23rd June 2026 Source Page: FOI release 27022: Map Modification Order Document: Doc 1 (PDF) Found: Finance Act 1910 29.

Welsh Senedd Research
Non-domestic rates: guide for constituents 2026 Friday 31st July 2026 Welsh Parliament Senedd Research Non-domestic (business) rates A guide for constituents August 2026 Find out more: research.senedd.wales The Welsh Parliament is the democratically elected body that represents the interests of Wales and its people... Found: Schedule 5 to the Local Government Finance Act 1988 sets out a list of the exempt types of property.

Welsh Senedd Research

Non-domestic rates: guide for constituents 2026
Friday 31st July 2026
Welsh Parliament Senedd Research Non-domestic (business) rates A guide for constituents August 2026 Find out more: research.senedd.wales The Welsh Parliament is the democratically elected body that represents the interests of Wales and its people...

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