Finance Act 2018 - Alert Sample

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View the Parallel Parliament page for the Finance Act 2018

Information since 3 Jul 2024, 2:42 a.m.

Finance Act 2018 mentioned

Parliamentary Debates
Budget Resolutions 280 speeches (48,171 words) Wednesday 6th November 2024 - Commons Chamber Department for Business and Trade Mentions: 1: None Act 2003 applies for the purposes of paragraph (9). - Link to Speech 2: None Finance Act 2003 (exercise of collective rights by tenants of flats where condition in paragraph 3(3 - Link to Speech
Draft Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024 7 speeches (1,057 words) Tuesday 5th November 2024 - General Committees HM Treasury Mentions: 1: Tulip Siddiq (Lab - Hampstead and Highgate) Act 2024 removed the other elements of the lifetime allowance from the pensions tax regime, from 6 April - Link to Speech

Select Committee Documents
Friday 25th October 2024 Report - Second Report - No Statutory Instruments Reported Statutory Instruments (Joint Committee) Found: 885 Registration of Births and Deaths (England and Wales) (Amendment) Regulations 2024 S.I. 2024/897 Finance

Written Answers
Pensions: Taxation Asked by: Nick Timothy (Conservative - West Suffolk) Thursday 14th November 2024 Question to the HM Treasury: To ask the Chancellor of the Exchequer, when she plans to implement Section 14 of the Finance Act 2024. Answered by James Murray - Exchequer Secretary (HM Treasury) Section 14 of the Finance Act 2024 came into force on 6 April 2024. Subsequent clarificatory regulations have been laid and come into force from 18 November, taking retrospective effect from 6 April 2024.
Agriculture: Business Rates Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner) Wednesday 6th November 2024 Question to the HM Treasury: To ask the Chancellor of the Exchequer, what data the Valuation Office Agency holds on the rateable value of (a) farms and (b) farmland. Answered by James Murray - Exchequer Secretary (HM Treasury) Farms and farmland, if used by the occupier for agricultural purposes, are exempt from non-domestic rating under Schedule 5 to the Local Government Finance Act 1988. Consequently, agricultural land and buildings are not included in rating lists and no rateable values are shown, so the Valuation Office Agency does not hold any relevant information.
Public Houses: Business Rates Asked by: Kemi Badenoch (Conservative - North West Essex) Tuesday 15th October 2024 Question to the HM Treasury: To ask the Chancellor of the Exchequer, pursuant to the Answer of 12 September 2024, to Question 4354, on Public Houses: Business Rates, whether the introduction of a pub smoking ban would be deemed to be a material consideration for the purposes of calculating the Rateable Value. Answered by James Murray - Exchequer Secretary (HM Treasury) Schedule 6 of The Local Government Finance Act 1988 states that no account is to be taken of any matter that is directly attributable to a change in legislation when determining a pub’s rateable value.
Tax Allowances Asked by: Alison Bennett (Liberal Democrat - Mid Sussex) Friday 11th October 2024 Question to the HM Treasury: To ask the Chancellor of the Exchequer, when she plans to publish guidance for the Transitional Tax Free Allowance Certificate. Answered by Tulip Siddiq - Economic Secretary (HM Treasury) Legislation concerning the abolition of the Lifetime Allowance (LTA) was included in Finance Act 2024. The legislation introduced transitional arrangements including Transitional Tax-Free Amount Certificates (TTFACs). Guidance was published alongside the legislation. Further regulations to address some discrete technical areas were laid on 7^th and 9^th of October 2024, with effect from 18^th November (subject to parliamentary process). Once effective, they will apply retrospectively from 6^th April 2024 onwards. Further information will be provided in HMRC’s November newsletter and HMRC’s existing guidance will be updated in due course.

Written Answers

Pensions: Taxation
Asked by: Nick Timothy (Conservative - West Suffolk)
Thursday 14th November 2024

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when she plans to implement Section 14 of the Finance Act 2024.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Section 14 of the Finance Act 2024 came into force on 6 April 2024.

Subsequent clarificatory regulations have been laid and come into force from 18 November, taking retrospective effect from 6 April 2024.

Agriculture: Business Rates
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Wednesday 6th November 2024

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what data the Valuation Office Agency holds on the rateable value of (a) farms and (b) farmland.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Farms and farmland, if used by the occupier for agricultural purposes, are exempt from non-domestic rating under Schedule 5 to the Local Government Finance Act 1988. Consequently, agricultural land and buildings are not included in rating lists and no rateable values are shown, so the Valuation Office Agency does not hold any relevant information.

Public Houses: Business Rates
Asked by: Kemi Badenoch (Conservative - North West Essex)
Tuesday 15th October 2024

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 12 September 2024, to Question 4354, on Public Houses: Business Rates, whether the introduction of a pub smoking ban would be deemed to be a material consideration for the purposes of calculating the Rateable Value.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Schedule 6 of The Local Government Finance Act 1988 states that no account is to be taken of any matter that is directly attributable to a change in legislation when determining a pub’s rateable value.

Tax Allowances
Asked by: Alison Bennett (Liberal Democrat - Mid Sussex)
Friday 11th October 2024

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when she plans to publish guidance for the Transitional Tax Free Allowance Certificate.

Answered by Tulip Siddiq - Economic Secretary (HM Treasury)

Legislation concerning the abolition of the Lifetime Allowance (LTA) was included in Finance Act 2024. The legislation introduced transitional arrangements including Transitional Tax-Free Amount Certificates (TTFACs). Guidance was published alongside the legislation.

Further regulations to address some discrete technical areas were laid on 7^th and 9^th of October 2024, with effect from 18^th November (subject to parliamentary process). Once effective, they will apply retrospectively from 6^th April 2024 onwards.

Further information will be provided in HMRC’s November newsletter and HMRC’s existing guidance will be updated in due course.

Secondary Legislation
Meteorological Office Trading Fund (Maximum Borrowing) (Amendment) Order 2024 The Meteorological Office Trading Fund was established by the Meteorological Office Trading Fund Order 1996 (S.I. 1996/774) on 1st April 1996. Parliamentary Status - Text of Legislation - Made negative Laid: Monday 18th November - In Force: 13 Dec 2024 Found: Section 2C(1) was inserted by paragraph 4(1) of Schedule 22 to the Finance Act 1993 (c. 34).
Sanctions (EU Exit) (Miscellaneous Amendments) (No. 2) Regulations 2024 These Regulations are made under the Sanctions and Anti-Money Laundering Act 2018 (c. 13). They make miscellaneous amendments to most of the existing sanctions regulations. Foreign, Commonwealth & Development Office Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 14th November - In Force: Not stated Found: Act 1988; (iii)Parts 1 and 2 of the Local Government Finance Act 1992; (iv)Part 4 of the Local Government
Penalties for Failure to Pay Tax (Schedule 26 to the Finance Act 2021) (Assessments) Regulations 2024 These Regulations make provision under paragraph 16(2) of Schedule 26 to the Finance Act 2021 for the assessment of penalties for failure to pay tax (“late payment penalties”). That Schedule provides for a two-penalty model for late payment penalties. These Regulations concern the second late payment penalty. Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 13th November - In Force: 4 Dec 2024 Found: Penalties for Failure to Pay Tax (Schedule 26 to the Finance Act 2021) (Assessments) Regulations 2024
Value Added Tax (Refund of Tax to the Health Services Safety Investigations Body) Order 2024 This Order, which comes into force on 3rd December 2024, specifies the Health Services Safety Investigations Body (“the HSSIB”) as a person for the purposes of section 33E of the Value Added Tax Act 1994. The effect of this Order is that the HSSIB is able to claim refunds of value added tax in accordance with section 33E of that Act. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 12th November - In Force: 3 Dec 2024 Found: (1)1994 c. 23; section 33E was inserted by section 122 of the Finance Act 2016 (c. 24) and amended
Double Taxation Relief and International Tax Enforcement (Ecuador) Order 2024 The Schedule to this Order contains a Convention and Protocol (“the Arrangements”) between the United Kingdom of Great Britain and Northern Ireland and the Republic of Ecuador dealing with the elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance and assisting international tax enforcement. This Order brings the Arrangements into effect. Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 11th November - In Force: Not stated Found: Draft Order in Council laid before the House of Commons under section 173(7) of the Finance Act 2006
Income-related Benefits (Subsidy to Authorities) Amendment Order 2024 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: Monday 4th November - In Force: 29 Nov 2024 Found: Section 189(7) was amended by paragraph 24 of Schedule 9 to the Local Government Finance Act 1992 (c.
Road Transport (International Passenger Services) (Amendment) Regulations 2024 These Regulations implement the Protocol to Interbus regarding the international regular and special regular carriage of passengers by coach and bus (“the RSR Protocol”), which extended the Agreement on the international occasional carriage of passengers by coach and bus (Interbus Agreement) concluded in Brussels on 30th June 2001 (“the Interbus Agreement”), acceded to by the United Kingdom in October 2020. Department for Transport Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 28th October - In Force: Not stated Found: Schedule 5 to the European Union (Future Relationship) Act 2020(1)(“the 2020 Act”) and section 56 of the Finance
Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024 These Regulations impose requirements on producers of packaging who are established in the United Kingdom. They require producers to register with the appropriate agency, to collect and report data in relation to packaging they supply, and to assess the recyclability of packaging they supply. They also require certain producers to meet recycling obligations and to pay annual fees as a contribution to the net costs of local authorities providing a waste management service in relation to household packaging waste, and the costs of providing public information about disposal of packaging waste. They establish a scheme administrator to administer the provisions on disposal costs and to distribute amounts collected from producers. They also regulate compliance schemes which perform obligations on behalf of producers who are scheme members, and reprocessors and exporters of packaging waste. Department for Environment, Food and Rural Affairs Parliamentary Status - Text of Legislation - Draft affirmative Laid: Thursday 24th October - In Force: Not stated Found: Act 1988 (places of worship etc.)(40); (b)in Scotland, a hereditament or premises exempted from local
Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 2) Order 2024 The United Kingdom Emissions Trading Scheme (the “UK ETS”) was established by the Greenhouse Gas Emissions Trading Scheme Order 2020 (the “UK ETS Order”). The UK ETS runs for a “trading period” consisting of 10 “scheme years” beginning with 2021, split into two 5-year “allocation periods”. Operators of certain industrial installations and certain aircraft operators are required to monitor, report on, and surrender “allowances” equivalent to, their greenhouse gas emissions in each scheme year. Allowances (which are tradable) are held in accounts in the UK ETS registry, and there is a cap on the number of allowances that may be created. Allowances are sold at auction, but some participants receive an allocation of allowances free of charge. Department for Energy Security & Net Zero Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 21st October - In Force: Not stated Found: Trading Scheme Auctioning Regulations 2021(3) or any other regulations made under section 96 of the Finance
Designation of Special Tax Sites (Celtic Freeport) Regulations 2024 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 17th October - In Force: 26 Nov 2024 Found: November 2024The Treasury make these Regulations in exercise of the powers conferred by section 113 of the Finance
Voter Identification (Amendment of List of Specified Documents) Regulations 2024 These Regulations makes a change to the list of the types of photographic identification which can be used by a person wishing to— Parliamentary Status - Text of Legislation - Draft affirmative Laid: Tuesday 15th October - In Force: Not stated Found: section 333(3A) of the Town and Country Planning Act 1990, section 52ZQ(7) of the Local Government Finance
Individual Savings Account (Amendment) (No. 2) Regulations 2024 These Regulations amend the Individual Savings Account Regulations 1998 (S.I. 1998/1870) (“the principal Regulations”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Monday 14th October - In Force: 4 Nov 2024 Found: It was amended by section 27(2)(a) of the Finance Act 2016 (c. 24). (2)2005 c. 5.
Scottish Rates of Income Tax (Consequential Amendments) Order 2024 This Order amends section 539 of the Income Tax (Trading and Other Income) Act 2005 in consequence of the introduction by the Scottish Parliament of the Scottish advanced rate of income tax from 6th April 2024. Section 539 provides for a relief for deficiencies which have arisen on certain policies or contracts coming to an end where the taxpayer had incurred an earlier gain on the policy or contract. The amendments in this Order simplify the construction of the legislation with the effect that deficiency relief is calculated by reference to income liable to tax at the relevant rate, including the Scottish advanced rate. HM Treasury Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 14th October - In Force: Not stated Found: Subsection (1A) was inserted by paragraph 16(4) of Schedule 38 to the Finance Act 2014 (c. 26) and amended
Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 These Regulations amend and modify primary and secondary legislation to make further consequential provision in connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act 2023 (c. 30) and the Finance Act 2024 (c. 3). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 9th October - In Force: 18 Nov 2024 Found: Act 2004 (“the Finance Act”) (trivial commutation lump sum: commutation limit)”; (c)in paragraph (6)
Local Loans (Increase of Limit) Order 2024 Section 4(1) of the National Loans Act 1968 (c. 13) limits the aggregate amount that may be outstanding in respect of commitments entered into by the Treasury to grant local loans and the principal amount of any local loans. HM Treasury Parliamentary Status - Text of Legislation - Draft affirmative Laid: Wednesday 9th October - In Force: Not stated Found: (1)1968 c. 13; section 4 was substituted by section 125(1) of the Finance Act 1984 (c. 43) and subsection
Corporation Tax (Certification as Low-Budget Film) Regulations 2024 These Regulations make provision in connection with section 1179DJA of the Corporation Tax Act 2009 (c. 4) (“the 2009 Act”), which is concerned with the provision of additional relief for low-budget films with a specified UK connection. Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 9th October - In Force: 30 Oct 2024 Found: Section 1179AE was inserted by paragraph 1 of Schedule 2 to the Finance Act 2024 (c. 3).
Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2024 These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 8th October - 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
Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024 Section 11(2) of the Local Government Finance Act 1992 (c. 14, “the Act”) makes provision for council tax discounts of 50% in relation to empty homes. Section 11A of the Act provides for the discounts on empty homes to be reduced in relation to classes of dwellings prescribed by the Secretary of State. Section 11B of the Act was inserted by the Local Government Finance Act 2012 (c. 17) and amended by the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 (c. 25) and the Levelling-up and Regeneration Act 2023 (c. 55). Section 11B makes provision for billing authorities to charge a discretionary premium in relation to dwellings empty for at least one year (commonly known as an “empty homes premium”), subject to classes of exceptions prescribed by the Secretary of State. Section 11C of the Act (inserted by the Levelling-up and Regeneration Act 2023) provides for billing authorities to charge a discretionary premium on dwellings occupied periodically (commonly known as a “second homes premium”), subject to such classes of exceptions as may be prescribed by the Secretary of State under section 11D. Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 8th October - In Force: 1 Nov 2024 Found: Act 1992(1).
Barnsley and Sheffield (Boundary Change) Order 2024 This Order gives effect to a recommendation by the Local Government Boundary Commission for England for the making of a change to the boundary between the borough of Barnsley and the city of Sheffield in the county of South Yorkshire. Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 7th October - In Force: Not stated Found: particular, in relation to any functions under Chapters 1 to 4ZA and 6 of Part 1 of the Local Government Finance
Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024 These Regulations amend Schedules 29 and 36 to the Finance Act 2004 (“FA 2004”) and subordinate legislation to make further consequential provision in connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act 2023 (c. 30) and the Finance Act 2024 (c. 3). HM Treasury Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 7th October - In Force: Not stated Found: Act 2024(1).
Social Security (Infected Blood Capital Disregard) (Amendment) Regulations 2024 Regulation 2 of these Regulations amends— Department for Work and Pensions Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 19th September - In Force: 10 Oct 2024 Found: 5)1992 c. 5. (6)Section 176(1)(a) was amended by paragraph 23 of Schedule 9 to the Local Government Finance

Parliamentary Research
A shift in approach? Assimilated law reform and the change of government - CBP-10140 Nov. 15 2024 Found: In addition, the report lists changes to three pieces of assimilated law made by the Finance Act 2024
VAT on private school fees - CBP-10125 Nov. 11 2024 Found: details of this procedure see, Commons Library research briefing CBP813 The Budget and the annual Finance
Changes to the Furnished Holiday Lettings tax regime - CBP-10121 Oct. 22 2024 Found: Act 1984, section 50 and schedule 11.15 The regime was introduced as there was no clarity over whether
Institute for Apprenticeships and Technical Education (Transfer of Functions etc) Bill [HL]: HL Bill 38 of 2024–25 - LLN-2024-0061 Oct. 17 2024 Found: The levy was introduced under the Finance Act 2016 with the purpose of “increasing the quantity and
Housing insecurity in the private rented sector in England: policy implications - POST-PN-0730 Sep. 18 2024 Found: to a redress scheme if their letting agent does not resolve their complaint about the service.131 Finance

Bill Documents
Nov. 14 2024 Autumn Budget 2024 and Finance Bill 2024-25 Finance Bill 2024-26 Briefing papers Found: Pensions (overseas transfer charge) That— (1) In Part 4 of the Finance Act 2004 (pensions), omit
Nov. 13 2024 Bill 129 EN 2024-25 - large print Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-26 Explanatory Notes Found: Policy background Business Rates 2 Part 3 of the Local Government Finance Act 1988 (“the 1988 Act
Nov. 13 2024 Bill 129 EN 2024-25 Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-26 Explanatory Notes Found: Policy background Business Rates 2 Part 3 of the Local Government Finance Act 1988 (“the 1988 Act
Nov. 13 2024 Memorandum from the Ministry of Housing, Communities and Local Government to the Delegated Powers and Regulatory Reform Committee Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-26 Delegated Powers Memorandum Found: of non- domestic rates (known as business rates) in England onl y, by amending the Local Government Finance
Nov. 13 2024 Bill 129 2024-25 (as introduced) - large print Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-26 Bill Found: 1 Determination of additional multipliers (1) Part A1 of Schedule 7 to the Local 1 Government Finance
Nov. 13 2024 Bill 129 2024-25 (as introduced) Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-26 Bill Found: Act 1988 (non-domestic rating multipliers for England) is amended as follows. 5 (2) In Chapter
Nov. 13 2024 Memorandum from the Ministry of Housing, Communities and Local Government to the Joint Committee on Human Rights Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-26 Human rights memorandum Found: contained in clauses 1 to 4 (“the multipliers measure”), amends provisions in the L ocal Government Finance
Nov. 07 2024 Bill 125 EN 2024-25 - large print Finance Bill 2024-26 Explanatory Notes Found: Subsection (10) removes Schedule 3 to the Finance Act 2019. 12.
Nov. 07 2024 Bill 125 EN 2024-25 Finance Bill 2024-26 Explanatory Notes Found: Subsection (10) removes Schedule 3 to the Finance Act 2019. 12.
Nov. 07 2024 Bill 125 2024-25 (as introduced) - large print Finance Bill 2024-26 Bill Found: Act 2013 (statutory residence test))
Nov. 07 2024 Bill 125 2024-25 (as introduced) Finance Bill 2024-26 Bill Found: Act 2013 (statutory residence test)). 35 (6) See also— (a) section 6B (which modifies this
Nov. 05 2024 Supplementary written evidence submitted by the Chartered Institute of Environmental Health (RRB80) Renters' Rights Bill 2024-26 Written evidence Found: ), or (b) The Welfare Reform Act 2012 (universal credit), or (c) Part 1 of the Local Government Finance
Oct. 30 2024 Budget Resolutions - large print (updated 1 November) Finance Bill 2024-26 Bill Found: (3) In Part 4 of the Finance Act 2004— (a) in section 244J (persons liable to charge), in subsection
Oct. 30 2024 Budget Resolutions (updated 1 November) Finance Bill 2024-26 Bill Found: Pensions (overseas transfer charge) That— (1) In Part 4 of the Finance Act 2004 (pensions), omit
Oct. 29 2024 Written evidence submitted by iHOWZ (RRB31) Renters' Rights Bill 2024-26 Written evidence Found: Page 2 of 9 Recommendations 1 - Section 24 Section 24 of the 2015 Finance
Oct. 17 2024 Institute for Apprenticeships and Technical Education (Transfer of Functions etc) Bill [HL]: HL Bill 38 Institute for Apprenticeships and Technical Education (Transfer of Functions etc) Bill [HL] 2024-26 Briefing papers Found: The levy was introduced under the Finance Act 2016 with the purpose of “increasing the quantity and
Oct. 10 2024 Bill 011 EN 2024-25 Employment Rights Bill 2024-26 Explanatory Notes Found: • Finance Act 2000 . • Regulation of Investigatory Powers Act 2000 .
Oct. 10 2024 Bill 011 EN 2024-25 - large print Employment Rights Bill 2024-26 Explanatory Notes Found: • Finance Act 2000 . • Regulation of Investigatory Powers Act 2000 .
Oct. 10 2024 Bill 011 2024-25 (as introduced) Employment Rights Bill 2024-26 Bill Found: Finance Act 2000 73 15In the Finance Act 2000, omit section 148 (use of minimum wage information
Oct. 10 2024 Bill 011 2024-25 (as introduced) - large print Employment Rights Bill 2024-26 Bill Found: Finance Act 2000 73 In the Finance Act 2000, omit section 148 (use of minimum wage information

Department Publications - Statistics
Tuesday 19th November 2024 Department for Energy Security & Net Zero Source Page: Functioning of the UK carbon market, 2023 Document: (PDF) Found: Regulations under the Finance Act 2020 established rules for auctioning UKAs and mechanisms to support
Wednesday 13th November 2024 Ministry of Housing, Communities and Local Government Source Page: Council Taxbase 2024 in England Document: (ODS) Found: 10139 TOTAL 747958 PART 2 INFORMATION IN RESPECT OF SECTION 13A OF THE LOCAL GOVERNMENT FINANCE
Friday 8th November 2024 Department for Business and Trade Source Page: Post Office Horizon IT Inquiry: Sir Wyn Williams's first interim report – compensation July 2023 Document: (PDF) Found: compensation payments are qualifying payments for the purpose of paragraph 3 of Schedule 15 to the Finance
Tuesday 5th November 2024 HM Treasury Source Page: UK official holdings of international reserves: October 2024 Document: (PDF) Found: //www.bankofengland.co.uk/statistics/uk -international -reserves/2024/october -2024 30 Under the Finance

Department Publications - Transparency
Thursday 14th November 2024 Ministry of Justice Source Page: Ministry of Justice Annual Report and Accounts 2023-24 Document: (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act 2004
Friday 20th September 2024 Department for Digital, Culture, Media & Sport Source Page: Sport Grounds Safety Authority annual report and accounts 2023 to 2024 Document: (PDF) Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Department Publications - Consultations
Tuesday 12th November 2024 Department for Energy Security & Net Zero Source Page: Additions to the CfD contract arising from the introduction of the Clean Industry Bonus Document: (PDF) Found: ii) the carbon price floor on non-oil fossil fuels introduced by amendment of Schedule 6 to the Finance
Wednesday 30th October 2024 Ministry of Housing, Communities and Local Government Source Page: Consultation on future social housing rent policy Document: (PDF) Found: Section 23 has been amended by the Finance Act 2009, the Finance Act 2013, the Finance Act 2014 and the
Wednesday 30th October 2024 HM Treasury Source Page: Reform of Air Passenger Duty for private jets Document: (PDF) Found: Government, Finance Act 1994 (1994 ) IV, § 43(1). 19 H.M.
Tuesday 8th October 2024 Department for Work and Pensions Source Page: The Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 Document: (PDF) Found: Act 2004 (g); “nominee” has the meaning given in paragraph 27A of Schedule 28 to the Finance Act
Tuesday 8th October 2024 Department for Work and Pensions Source Page: The Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 Document: (PDF) Found: the Finance Act 2004; “dependant’s flexi -access drawdown fund” has the meaning given in paragraph
Tuesday 8th October 2024 Department for Work and Pensions Source Page: The Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 Document: (PDF) Found: or dependants' income withdrawal within the meaning of paragraphs 7 and 21 of Schedule 28 to the Finance
Tuesday 8th October 2024 Department for Work and Pensions Source Page: The Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 Document: (PDF) Found: Act 2004 (pension schemes etc : transitional provisions and savings)
Tuesday 8th October 2024 Department for Work and Pensions Source Page: The Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 Document: (PDF) Found: 1 of the 2021 Act; “drawdown pension” has the meaning given in paragraph 4 of Schedule 28 to the Finance
Tuesday 8th October 2024 Department for Work and Pensions Source Page: The Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 Document: (PDF) Found: pension scheme or an occupational pension scheme which is registered under Chapter 2 of Part 4 of the Finance
Tuesday 8th October 2024 Department for Work and Pensions Source Page: The Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 Document: (PDF) Found: Pension Schemes Act 1993; “the 1995 Act” means the Pensions Act 1995; “the 2004 Act” means the Finance

Department Publications - Guidance
Monday 11th November 2024 Home Office Source Page: Immigration Rules archive: 10 October 2024 to 7 November 2024 Document: (PDF) Found: tax reduction under a council tax reduction scheme made under section 13A of the Local Government Finance
Friday 18th October 2024 Home Office Source Page: Immigration Rules archive: 9 October 2024 to 9 October 2024 Document: (PDF) Found: tax reduction under a council tax reduction scheme made under section 13A of the Local Government Finance
Thursday 17th October 2024 Home Office Source Page: Immigration Rules archive: 8 October 2024 to 8 October 2024 Document: (PDF) Found: tax reduction under a council tax reduction scheme made under section 13A of the Local Government Finance
Thursday 17th October 2024 Home Office Source Page: Immigration Rules archive: 10 September 2024 to 7 October 2024 Document: (PDF) Found: tax reduction under a council tax reduction scheme made under section 13A of the Local Government Finance
Wednesday 18th September 2024 Foreign, Commonwealth & Development Office Source Page: UK/Luxembourg: Convention for the Elimination of Double Taxation and the Prevention of Tax Evasion and Avoidance [TS No.70/2024] Document: (PDF) Found: United Kingdom, pension schemes (other than a social security scheme) registered under Part 4 of the Finance

Department Publications - Research
Thursday 3rd October 2024 HM Treasury Source Page: UK official holdings of international reserves: September 2024 Document: (PDF) Found: /www.bankofengland.co.uk/statistics/uk -international -reserves/2024/september -2024 30 Under the Finance

Non-Departmental Publications - Transparency
Nov. 14 2024 Government Actuary's Department Source Page: Government Actuary's Department Annual Report and Accounts 2023 to 2024 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
Nov. 14 2024 Forestry Commission Source Page: Forestry Commission annual report and accounts 2023 to 2024 Document: (PDF) Transparency Found: Where this is not the case expenditure is covered under Section 31 of the Local Government Finance
Nov. 14 2024 Forestry Commission Source Page: Forestry Commission annual report and accounts 2023 to 2024 Document: (PDF) Transparency Found: Where this is not the case expenditure is covered under Section 31 of the Local Government Finance
Nov. 14 2024 HM Prison and Probation Service Source Page: HMPPS Annual Report and Accounts 2023 to 24 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 2004
Nov. 14 2024 Forestry Commission Source Page: Forest Research annual report and accounts 2023 to 2024 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
Nov. 06 2024 Independent Monitoring Authority for the Citizens’ Rights Agreements Source Page: IMA Annual Report and Accounts 2023 to 2024 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
Nov. 05 2024 Veterinary Medicines Directorate Source Page: Veterinary Medicines Directorate Annual Report and Accounts 2023 to 2024 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
Nov. 05 2024 Veterinary Medicines Directorate Source Page: Veterinary Medicines Directorate Annual Report and Accounts 2023 to 2024 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
Nov. 04 2024 Arts Council England Source Page: Arts Council England annual report and accounts 2023 to 2024 Document: (PDF) Transparency Found: registered charity (1036733), is considered to pass the tests set out in paragraph 1, schedule 6 of the Finance
Oct. 24 2024 Office for Nuclear Regulation Source Page: Office for Nuclear Regulation annual report and accounts 2023 to 2024 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 2004
Oct. 24 2024 Office for Nuclear Regulation Source Page: Office for Nuclear Regulation annual report and accounts 2023 to 2024 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
Oct. 24 2024 Office for Nuclear Regulation Source Page: Office for Nuclear Regulation annual report and accounts 2023 to 2024 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 2004
Oct. 24 2024 The Pension Protection Fund Ombudsman Source Page: Pensions Ombudsman and Pension Protection Fund Ombudsman annual report and accounts 2023 to 2024 Document: (PDF) Transparency Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance
Oct. 24 2024 The Pension Protection Fund Ombudsman Source Page: Pensions Ombudsman and Pension Protection Fund Ombudsman annual report and accounts 2023 to 2024 Document: (PDF) Transparency Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance
Oct. 15 2024 Homes England Source Page: Homes England RFI releases for April 2024 Document: (PDF) Transparency Found: falling or potentially falling within the FOIA Exemptio ns or the EIR Exceptions; FA 2004 means the Finance
Oct. 15 2024 Homes England Source Page: Homes England RFI releases for April 2024 Document: (PDF) Transparency Found: relevant payments gross under the Construction Industry Scheme set out in Chapter 3 of Part 3 of the Finance
Oct. 09 2024 Nuclear Decommissioning Authority Source Page: Nuclear Decommissioning Authority: Annual Report and Accounts 2023 to 2024 Document: (PDF) Transparency Found: In all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance
Sep. 17 2024 Imperial War Museum Source Page: Imperial War Museum Annual Report and Accounts 2023 to 2024 Document: (PDF) Transparency Found: Members may opt to give up (commute) pen sion for a lump sum up to the limits set by the Finance Act

Non-Departmental Publications - Policy paper
Nov. 14 2024 HM Revenue & Customs Source Page: Capital Gains Tax: Investors’ relief — lifetime limit reduction Document: (PDF) Policy paper Found: In paragraph 22(3), for “Schedule 1B” substitute “paragraphs 16E to 16H of Schedule 2 to the Finance
Nov. 06 2024 HM Revenue & Customs Source Page: Changes to the rates of Capital Gains Tax Document: (PDF) Policy paper Found: In paragraph 22(3), for “Schedule 1B” substitute “paragraphs 16E to 16H of Schedule 2 to the Finance

Non-Departmental Publications - Guidance and Regulation
Nov. 05 2024 Defence and Security Accelerator Source Page: PYRAMID for avionics and mission systems Document: (PDF) Guidance and Regulation Found: Act 2021 together with any associated secondary legislation; PPT means a tax called "plastic packaging
Oct. 29 2024 HM Revenue & Customs Source Page: Apply for statutory clearance for a transaction Document: Apply for statutory clearance for a transaction (webpage) Guidance and Regulation Found: for continuity of Seed Enterprise Investment Scheme relief under section 257HB ITA 2007 as updated by Finance
Oct. 18 2024 HM Revenue & Customs Source Page: GAAR Advisory Panel opinion of 7 August 2024: Reward through creation and sale of a pension obligation with consideration paid to the owner of the pension obligation Document: (webpage) Guidance and Regulation Found: the relevant tax provisions.This opinion notice is given pursuant to paragraph 11 of Schedule 43 to Finance
Oct. 15 2024 Atomic Weapons Establishment Source Page: AWE – Advanced Electronics and Electromechanical Devices Document: (PDF) Guidance and Regulation Found: Act 2021 together with any associated secondary legislation; PPT means a tax called "plastic packaging
Sep. 17 2024 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

Non-Departmental Publications - Policy and Engagement
Oct. 30 2024 HM Revenue & Customs Source Page: Capital Gains Tax: Limited Liability Partnership liquidations Document: (PDF) Policy and Engagement Found: by the LLP (as described in subsection (1)(b)), and (b) for the purposes of Schedule 2 to the Finance
Oct. 30 2024 HM Revenue & Customs Source Page: Tax changes for non-UK domiciled individuals Document: (PDF) Policy and Engagement Found: for income tax purposes for that tax year (and as to later tax years see Schedule 45 to the Finance

Non-Departmental Publications - Statistics
Oct. 21 2024 Department for Levelling Up, Housing and Communities Source Page: Wirral Metropolitan Borough Council: external assurance review Document: (PDF) Statistics Found: capitalisation directive not be secured, is the issue of a s114 notice under the Local Government Finance
Sep. 26 2024 HM Revenue & Customs Source Page: Access-to-talent issues faced by scale-up businesses Document: (webpage) Statistics Found: Introduced via the Finance Act 2000, EMI sought to implement a package of measures to raise Britain's

Non-Departmental Publications - News and Communications
Oct. 15 2024 Upper Tribunal (Tax and Chancery Chamber) Source Page: THE KING (on the application of) (1) FLUID SYSTEMS TECHNOLOGIES (SCOTLAND) LIMITED (2) LONDON FLUID SYSTEM TECHNOLOGIES LIMITED (3) AIREDALE CHEMICAL COMPANY LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00322 (TCC) Document: THE KING (on the application of) (1) FLUID SYSTEMS TECHNOLOGIES (SCOTLAND) LIMITED (2) LONDON FLUID SYSTEM TECHNOLOGIES LIMITED (3) AIREDALE CHEMICAL COMPANY LIMITED v The Commissioners of His Majesty’s Revenue and Customs (PDF) News and Communications Found: The Repayment Scheme was established pursuant to s20 Finance Act 2020 .
Oct. 09 2024 Upper Tribunal (Tax and Chancery Chamber) Source Page: TRUSTEES OF THE PANICO PANAYI ACCUMULATION AND MAINTENANCE SETTLEMENTS NUMBERS 1 TO 4 and REDEVCO PROPERTIES UK1 LIMITED v The Commissioners of His Majesty's Revenue and Customs [2024] UKUT 00319 (TCC) Document: Trustees of the Panico Panayi Accumulation and Maintenance Settlements Numbers 1 to 4 and Redevco Properties UK1 Limited v The Commissioners of His Majesty’s Revenue and Customs (PDF) News and Communications Found: Act 1996 (“para 10A”) , and Part 2, Capital Allowances Act 20011. 4.
Oct. 02 2024 Upper Tribunal (Tax and Chancery Chamber) Source Page: AMARJEET MUDAN AND TAJINDER MUDAN v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND Customs [2024] UKUT 00307 (TCC) Document: AMARJEET MUDAN AND TAJINDER MUDAN v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS (PDF) News and Communications Found: All statutory references below a re to the Finance Act 2003 ( “FA 2003 ”). 3.
Oct. 02 2024 Upper Tribunal (Tax and Chancery Chamber) Source Page: THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v PETER GOULD [2024] UKUT 00285 (TCC) Document: THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v PETER GOULD (PDF) News and Communications Found: Gould was UK resident for tax purposes but due to changes in the taxation of dividends introduced by Finance

Non-Departmental Publications - Services
Oct. 14 2024 Valuation Office Agency Source Page: VO 6076 request for rental information: Renewable Energy Document: VO 6076 request for rental information: Renewable Energy (webpage) Services Found: days you will be liable to a penalty of £100 see paragraph 5A(1) of Schedule 9 to the Local Government Finance
Oct. 14 2024 Valuation Office Agency Source Page: VO 6076 request for rental information: Renewable Energy Document: (PDF) Services Found: you will be liable to a penalty of £100 [see paragraph 5A(1) of Schedule 9 to the Local Government Finance
Oct. 14 2024 Valuation Office Agency Source Page: VO 6076 request for rental information: Renewable Energy Document: (PDF) Services Found: in carrying out functions conferred or imposed on me by or under part III of the Local Government Finance
Sep. 27 2024 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
Sep. 27 2024 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

Draft Secondary Legislation
The Double Taxation Relief and International Tax Enforcement (Ecuador) Order 2024 The Schedule to this Order contains a Convention and Protocol (“the Arrangements”) between the United Kingdom of Great Britain and Northern Ireland and the Republic of Ecuador dealing with the elimination of double taxation with respect to taxes on income and on capital and 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
The Road Transport (International Passenger Services) (Amendment) Regulations 2024 These Regulations implement the Protocol to Interbus regarding the international regular and special regular carriage of passengers by coach and bus (“the RSR Protocol”), which extended the Agreement on the international occasional carriage of passengers by coach and bus (Interbus Agreement) concluded in Brussels on 30th June 2001 (“the Interbus Agreement”), acceded to by the United Kingdom in October 2020. Department for Transport Found: Schedule 5 to the European Union (Future Relationship) Act 2020(1)(“the 2020 Act”) and section 56 of the Finance
The Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024 These Regulations impose requirements on producers of packaging who are established in the United Kingdom. They require producers to register with the appropriate agency, to collect and report data in relation to packaging they supply, and to assess the recyclability of packaging they supply. They also require certain producers to meet recycling obligations and to pay annual fees as a contribution to the net costs of local authorities providing a waste management service in relation to household packaging waste, and the costs of providing public information about disposal of packaging waste. They establish a scheme administrator to administer the provisions on disposal costs and to distribute amounts collected from producers. They also regulate compliance schemes which perform obligations on behalf of producers who are scheme members, and reprocessors and exporters of packaging waste. Department for Environment, Food and Rural Affairs Found: Act 1988 (places of worship etc.)(40); (b)in Scotland, a hereditament or premises exempted from local
The Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 2) Order 2024 The United Kingdom Emissions Trading Scheme (the “UK ETS”) was established by the Greenhouse Gas Emissions Trading Scheme Order 2020 (the “UK ETS Order”). The UK ETS runs for a “trading period” consisting of 10 “scheme years” beginning with 2021, split into two 5-year “allocation periods”. Operators of certain industrial installations and certain aircraft operators are required to monitor, report on, and surrender “allowances” equivalent to, their greenhouse gas emissions in each scheme year. Allowances (which are tradable) are held in accounts in the UK ETS registry, and there is a cap on the number of allowances that may be created. Allowances are sold at auction, but some participants receive an allocation of allowances free of charge. Found: Trading Scheme Auctioning Regulations 2021(3) or any other regulations made under section 96 of the Finance
The Voter Identification (Amendment of List of Specified Documents) Regulations 2024 These Regulations makes a change to the list of the types of photographic identification which can be used by a person wishing to— Ministry of Housing, Communities and Local Government Found: section 333(3A) of the Town and Country Planning Act 1990, section 52ZQ(7) of the Local Government Finance
The Scottish Rates of Income Tax (Consequential Amendments) Order 2024 This Order amends section 539 of the Income Tax (Trading and Other Income) Act 2005 in consequence of the introduction by the Scottish Parliament of the Scottish advanced rate of income tax from 6th April 2024. Section 539 provides for a relief for deficiencies which have arisen on certain policies or contracts coming to an end where the taxpayer had incurred an earlier gain on the policy or contract. The amendments in this Order simplify the construction of the legislation with the effect that deficiency relief is calculated by reference to income liable to tax at the relevant rate, including the Scottish advanced rate. HM Treasury Found: Subsection (1A) was inserted by paragraph 16(4) of Schedule 38 to the Finance Act 2014 (c. 26) and amended
The Local Loans (Increase of Limit) Order 2024 Section 4(1) of the National Loans Act 1968 (c. 13) limits the aggregate amount that may be outstanding in respect of commitments entered into by the Treasury to grant local loans and the principal amount of any local loans. HM Treasury Found: (1)1968 c. 13; section 4 was substituted by section 125(1) of the Finance Act 1984 (c. 43) and subsection
The Barnsley and Sheffield (Boundary Change) Order 2024 This Order gives effect to a recommendation by the Local Government Boundary Commission for England for the making of a change to the boundary between the borough of Barnsley and the city of Sheffield in the county of South Yorkshire. Ministry of Housing, Communities and Local Government Found: particular, in relation to any functions under Chapters 1 to 4ZA and 6 of Part 1 of the Local Government Finance
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024 These Regulations amend Schedules 29 and 36 to the Finance Act 2004 (“FA 2004”) and subordinate legislation to make further consequential provision in connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act 2023 (c. 30) and the Finance Act 2024 (c. 3). HM Treasury Found: Act 2024(1).

Deposited Papers
Friday 8th November 2024 Source Page: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Ecuador for the elimination of double taxation with respect to taxes on income and on capital gains and the prevention of tax evasion and avoidance. 37p. Document: 240829_UK-EC_DTA_signed_copy.pdf (PDF) Found: scheme ” means pension schemes (other than a social security scheme) registered under Part 4 of the Finance
Friday 25th October 2024 Department for Business and Trade Source Page: Letter dated 17/10/2024 from Lord Leong to colleagues regarding issues raised during the Second Reading of the Product Regulation and Metrology Bill: Product Safety Review, common frameworks, Northern ireland, UK Internal Market Act 2020, Metrology and Regulatory Policy Committee (RPC), SPS-related Products and Free Trade Agreements, REACH, Bike Thefts. 6p. Document: Lord_Leong-Product_Regulation_and_Metrology_Bill.pdf (PDF) Found: policy for VAT set out in the VAT Act 1994 which was updated to include online mark etplaces in the Finance
Wednesday 16th October 2024 Source Page: I. Corporate re-domiciliation. Report of the UK Independent Expert Panel. 114p. II. Invest 2035: The UK’s modern industrial strategy. Green paper. 66p. Document: Corporate_Re-domicilaition_Report.pdf (PDF) Found: notes that the UK has a General Anti -Abuse Rule (" GAAR ") in Part 5 of, and Schedule 43 to, the Finance

Finance Act 2018 mentioned in Scottish results

Scottish Committee Publications
Thursday 19th September 2024 Report - A report by the Delegated Powers and Law Reform Committee of its consideration of the delegated powers in the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill (as amended at Stage 2) Delegated powers in the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill (as amended at Stage 2) Delegated Powers and Law Reform Committee Found: It was introduced in 2002 by virtue of the Finance Act 2001.

Scottish Committee Publications

Thursday 19th September 2024
Report - A report by the Delegated Powers and Law Reform Committee of its consideration of the delegated powers in the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill (as amended at Stage 2)
Delegated powers in the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill (as amended at Stage 2)

Delegated Powers and Law Reform Committee

Found: It was introduced in 2002 by virtue of the Finance Act 2001.

Scottish Government Publications
Friday 11th October 2024 Local Government and Housing Directorate Source Page: Procedures when changing a Council Tax band: FOI release Document: Procedures when changing a Council Tax band: FOI release (webpage) Found: ArrearsRegarding billing and collection of arrears, each local authority is duty bound by the Local Government Finance
Thursday 10th October 2024 Financial Management Directorate Strategy Directorate Source Page: The Scottish Government Consolidated Accounts for the year ended 31 March 2024 Document: The Scottish Government Consolidated Accounts for the year ended 31 March 2024 (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act
Friday 4th October 2024 Local Government and Housing Directorate Source Page: Visitor levy (tourist tax), council tax and canal boats: FOI release Document: Visitor levy (tourist tax), council tax and canal boats: FOI release (webpage) Found: the house boat is a “dwelling” within the meaning of the relevant legislation, the Local Government Finance
Thursday 3rd October 2024 Local Government and Housing Directorate Source Page: The Scottish Government Non Domestic Rating Account for the year ended 31 March 2024 Document: The Scottish Government Non Domestic Rating Account for the year ended 31 March 2024 (PDF) Found: All references to sections relate to the Local Government Finance Act 1992 as amended by Schedule 13
Thursday 3rd October 2024 Local Government and Housing Directorate Source Page: The Scottish Government Non Domestic Rating Account for the year ended 31 March 2024 Document: The Scottish Government Non Domestic Rating Account for the year ended 31 March 2024 (webpage) Found: All references to sections relate to the Local Government Finance Act 1992 as amended by Schedule 13
Thursday 15th August 2024 Local Government and Housing Directorate Source Page: Fairer Council Tax Consultation definitions: FOI release Document: FOI 202300377072 - Information released - Annex B (PDF) Found: The present Council Tax is defined in the Local Government Finance Act 1992.
Thursday 15th August 2024 Local Government and Housing Directorate Source Page: Fairer Council Tax: consultation and proposals: FOI release Document: FOI 202300387208 - Information Released - Annex (PDF) Found: Local Tax Reform4 highlighted how the original multipliers - set out in the 1992 Local Government Finance
Wednesday 14th August 2024 Economic Development Directorate Source Page: Project Chestnut correspondence: FOI release Document: FOI 202300372636 - Information released - Documents (PDF) Found: should meet with the regularity , propriety and value for money princip les as laid out in the Public Finance
Wednesday 14th August 2024 Local Government and Housing Directorate Source Page: Council Tax base: form and guidance 2024 Document: Council tax base 2024: guidance (webpage) Found: Act 1992, less diplomats’ dwellings (as defined in the notes on Line 2 below).
Monday 12th August 2024 Local Government and Housing Directorate Source Page: Council Tax consultation data: FOI release Document: FOI 202300376332 - Information released - Attachments (PDF) Found: Local Tax Reform4 highlighted how the or iginal multipliers - set out in the 1992 Local Government Finance

Scottish Parliamentary Debates
Continued Petitions 32 speeches (24,296 words) Wednesday 11th September 2024 - Committee Mentions: 1: Carlaw, Jackson (Con - Eastwood) McCahon, calls on the Scottish Parliament to urge the Scottish Government to amend the Local Government Finance - Link to Speech