Information since 25 Oct 2024, 3:02 a.m.
| Parliamentary Debates |
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Public Authorities (Fraud, Error and Recovery) Bill (Eighth sitting)
49 speeches (11,018 words) Committee stage: 8th sitting Thursday 6th March 2025 - Public Bill Committees Department for Work and Pensions Mentions: 1: Andrew Western (Lab - Stretford and Urmston) evidence of the representative from HMRC, there is a long-standing power—introduced, I believe, in the Finance Act - Link to Speech |
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Finance Bill
121 speeches (17,011 words) Report stage Monday 3rd March 2025 - Commons Chamber HM Treasury Mentions: 1: None This amendment omits the repeal of section 174(6)(a) of the Finance Act 1993 because that provision has - Link to Speech |
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Non-Domestic Rating (Multipliers and Private Schools) Bill
95 speeches (26,281 words) Committee stage Thursday 27th February 2025 - Grand Committee Ministry of Housing, Communities and Local Government Mentions: 1: Lord Khan of Burnley (Lab - Life peer) by amending paragraph 2 of Schedule 4ZA and paragraph 2 of Schedule 4ZB to the Local Government Finance Act - Link to Speech 2: None Domestic property is subject to council tax under the Local Government Finance Act 1992. - Link to Speech |
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Public Authorities (Fraud, Error and Recovery) Bill (Second sitting)
163 speeches (25,635 words) Committee stage: 2nd Sitting Tuesday 25th February 2025 - Public Bill Committees Department for Work and Pensions Mentions: 1: Andrew Western (Lab - Stretford and Urmston) Richard Las: It is the Finance Act 2011 that you refer to, which allows us bulk data gathering powers - Link to Speech |
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Non-Domestic Rating (Multipliers and Private Schools) Bill
115 speeches (25,557 words) Committee stage Monday 24th February 2025 - Grand Committee Ministry of Housing, Communities and Local Government Mentions: 1: None The new Chapter 3A to be inserted into Schedule 7 to the Local Government Finance Act 1988 gives the - Link to Speech 2: Lord Khan of Burnley (Lab - Life peer) authorities have to award relief to ratepayers as set out in Section 47 of the Local Government Finance Act - Link to Speech 3: None authorities have to award discretionary rate relief, as per Section 47 of the Local Government Finance Act - Link to Speech 4: Lord Khan of Burnley (Lab - Life peer) Clause 3(2) is the small amendment made by Clause 3(2)(a) to existing powers in the Local Government Finance Act - Link to Speech |
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Low and No-Tax Jurisdictions
23 speeches (11,347 words) Thursday 30th January 2025 - Lords Chamber HM Treasury Mentions: 1: Lord Sikka (Lab - Life peer) multinationals and how far the UK’s measures have been effective in tackling that.Section 122 of the Finance Act - Link to Speech 2: Baroness Neville-Rolfe (Con - Life peer) Provision to this effect was included in the Finance Act 2023 and further provisions were included in - Link to Speech |
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Finance Bill (First sitting)
82 speeches (14,648 words) Committee stage: 1st sitting Tuesday 28th January 2025 - Public Bill Committees HM Treasury Mentions: 1: James Wild (Con - North West Norfolk) arising in low-tax jurisdictions.The multinational and domestic tax top-ups were introduced in the Finance Act - Link to Speech 2: James Wild (Con - North West Norfolk) so we support the clause.The ORIP rules were a short-term, unilateral measure introduced in the Finance Act - Link to Speech |
| Select Committee Documents |
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Tuesday 4th March 2025
Written Evidence - Propertymark WCC0118 - Work of the County Court Work of the County Court - Justice Committee Found: the current cost of living which is of increased concern to landlords due to Section 24 of the Finance Act |
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Tuesday 4th March 2025
Written Evidence - Propertymark WCC0118 - Work of the County Court Work of the County Court - Justice Committee Found: the current cost of living which is of increased concern to landlords due to Section 24 of the Finance Act |
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Wednesday 19th February 2025
Written Evidence - Labour Land Campaign FSF0035 - The Funding and Sustainability of Local Government Finance The Funding and Sustainability of Local Government Finance - Housing, Communities and Local Government Committee Found: 1931, under the leadership of Ramsay MacDonald, it put LVT on the Statute Book as part of the Finance Act |
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Wednesday 19th February 2025
Written Evidence - Centre for Urban and Regional Development Studies (CURDS), Newcastle University FSF0006 - The Funding and Sustainability of Local Government Finance The Funding and Sustainability of Local Government Finance - Housing, Communities and Local Government Committee Found: publicly to issue this report if the situation dictates in accordance with the Local Government Finance Act |
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Wednesday 19th February 2025
Written Evidence - NAVCA (National Association for Voluntary and Community Action) FSF0014 - The Funding and Sustainability of Local Government Finance The Funding and Sustainability of Local Government Finance - Housing, Communities and Local Government Committee Found: Consider urgent amendments to, or replacement of, the Local Government Finance Act (1988) which may |
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Wednesday 19th February 2025
Written Evidence - Nottingham Trent University, Nottingham Trent University, Nottingham Trent University, Nottingham Trent University, and Nottingham Trent University FSF0028 - The Funding and Sustainability of Local Government Finance The Funding and Sustainability of Local Government Finance - Housing, Communities and Local Government Committee Found: The issuance of Section 114 notices under the Local Government Finance Act 1988 highlights when an LA |
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Wednesday 19th February 2025
Written Evidence - Ministry of Housing, Communities and Local Government FSF0008 - The Funding and Sustainability of Local Government Finance The Funding and Sustainability of Local Government Finance - Housing, Communities and Local Government Committee Found: Under the current statutory framework, section 114 of the Local Government Finance Act 1988 and section |
| Written Answers |
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Business Rates: Valuation
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton) Friday 28th February 2025 Question to the HM Treasury: To ask the Chancellor of the Exchequer, what information her Department holds on when the Valuation Office Agency plans to publish the draft Rateable Values for all hereditaments in England as part of the 2026 business rates revaluation. Answered by James Murray - Exchequer Secretary (HM Treasury) In line with Section 41 of The Local Government Finance Act 1988, the VOA will publish the 2026 rating lists in draft on Gov.uk by 31 December 2025. |
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Blood: Contamination
Asked by: Leigh Ingham (Labour - Stafford) Tuesday 4th February 2025 Question to the HM Treasury: To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of ensuring that compensation payments for victims of the infected blood scandal are not subject to Inheritance Tax in circumstances where payments are transferred to a deceased victim’s next of kin and then passed on again to the next of kin's benefactors in a will. Answered by James Murray - Exchequer Secretary (HM Treasury) Infected Blood compensation payments are relieved from inheritance tax under Schedule 15 of the Finance Act 2020. This is applied to the estate of the recipient of the compensation payment. Where these payments are subsequently inherited, they become part of the beneficiary’s estate and are subject to standard inheritance tax rules, in line with normal practice for compensation schemes. This ensures victims receive full compensation without tax burdens whilst maintaining fairness in the tax system and protecting the public finances. |
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Private Education: Business Rates
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner) Friday 24th January 2025 Question to the HM Treasury: To ask the Chancellor of the Exchequer, pursuant to the Answer of 12 December 2024 to Question 17827 on Private Education: Business Rates, what estimate she has made of the number of independent schools which receive discretionary business rate relief from their local authority to top up the 80% mandatory charitable rate relief; and if she will make an assessment of the potential impact of the removal of mandatory charitable relief on funding by local authorities of discretionary rate relief for independent schools. Answered by James Murray - Exchequer Secretary (HM Treasury) Under the existing discretionary relief powers provided by the Local Government Finance Act 1988 local authorities are permitted to award relief of any level to any ratepayers, where they feel it reasonable to do so and it is in the interest of local council taxpayers. Existing discretionary relief powers are provided by the Local Government Finance Act 1988 and will be unaffected by the ending of charitable rate relief for private schools Central Government does not collect data on specific recipients of discretionary relief. |
| Secondary Legislation |
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Social Security (Contributions) (Amendment No. 3) Regulations 2025 These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) to provide that the qualifying amount of a tax redress payment, as defined in section 15(4) of the Finance Act 2024 (c. 3), will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance contributions. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 12th March - In Force: 6 Apr 2025 Found: Tax) Regulations 2025(4); (b)“tax redress payment” has the meaning given in section 15(4) of the Finance Act |
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Statutory Neonatal Care Pay (Miscellaneous Amendments) Regulations 2025 The Neonatal Care (Leave and Pay) Act 2023 (c. 20) inserted a new Part 12ZE into the Social Security Contributions and Benefits Act 2002 (c. 4). This created an entitlement to statutory neonatal care pay. The 2023 Act does not apply or extend to Northern Ireland. Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 12th March - In Force: 6 Apr 2025 Found: Majesty’s Revenue and Customs in exercise of the powers conferred by sections 132 and 133(1) of the Finance Act |
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Income Tax (Pay As You Earn) (Amendment) Regulations 2025 These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (“the PAYE Regulations”) (S.I. 2003/2682) which make provision for the assessment, charge, collection and recovery of income tax in respect of pay as you earn income. Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 12th March - In Force: 6 Apr 2025 Found: Section 684 was relevantly amended by section 145 of the Finance Act 2003 (c. 14), paragraph 102 of Schedule |
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National Health Service Pension Schemes (Amendment) Regulations 2025 These Regulations further amend the National Health Service Pension Scheme Regulations 1995 (S.I. 1995/300) (“the 1995 Regulations”), the National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000 (S.I. 2000/619) (“the 2000 Regulations”), the National Health Service Pension Scheme Regulations 2008 (S.I. 2008/653) (“the 2008 Regulations”), the National Health Service Pension Scheme Regulations 2015 (S.I. 2015/94) (“the 2015 Regulations”), the National Health Service Pension Scheme (Transitional and Consequential Provisions) Regulations 2015 (S.I. 2015/95) (“the Transitional Regulations”), the National Health Service Pension Schemes (Amendment) Regulations 2023 (S.I. 2023/301) (“the 2023 Regulations”) and the National Health Service Pension Schemes (Remediable Service) Regulations 2023 (S.I. 2023/985) (“the Remediable Service Regulations”). Department of Health and Social Care Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 11th March - In Force: Not stated Found: accordance with paragraph 14 of Schedule 18 to the 2011 Act or paragraph 1 of Schedule 22 to the Finance Act |
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Certification of Fuels and Fireplaces (Charges) (England) Regulations 2025 These Regulations extend to England and Wales but apply in relation to smoke control measures as they affect England only. Department for Environment, Food and Rural Affairs Parliamentary Status - Text of Legislation - Made negative Laid: Monday 10th March - In Force: 1 Apr 2025 Found: Secretary of State makes these Regulations in exercise of the powers conferred by section 56 of the Finance Act |
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Taxes (Interest Rate) (Amendment) Regulations 2025 These Regulations amend the Taxes (Interest Rate) Regulations 1989 (“the 1989 Regulations”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 6th March - In Force: 6 Apr 2025 Found: the following Regulations in exercise of the powers conferred by section 178(1) and (2)(s) of the Finance Act |
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Recognition of Overseas Qualifications (Charges) (England and Wales and Northern Ireland) Regulations 2025 These Regulations set out the charges payable in connection with services regarding the recognition of qualifications provided in pursuance of international obligations. Department for Education Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 5th March - In Force: 28 Mar 2025 Found: the consent of the Treasury, in exercise of the powers conferred by section 56(1) and (2) of the Finance Act |
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Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) (England) Regulations 2025 These Regulations amend the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 (“the Discount Disregards Regulations”) and the Council Tax (Exempt Dwellings) Order 1992 (“the Exempt Dwellings Order”). Parliamentary Status - Text of Legislation - Made negative Laid: Monday 3rd March - In Force: 25 Mar 2025 Found: conferred by sections 4, 113(1) and 116(1) of, and paragraph 11 of Schedule 1 to, the Local Government Finance Act |
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Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 (Continuation) Order 2025 This Order provides for the continuation of the Excise (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 (“the 2022 Order”) until the end of 22nd March 2026. The 2022 Order provides for adjustments of liabilities to excise duty and rights of rebate in respect of excise duty in accordance with sections 1(2) and 2(3) of the Excise Duties (Surcharges or Rebates) Act 1979 (surcharges or rebates of amounts due for excise duties). Section 2(2) of that Act (which applies in respect of orders under section 1 – see section 2(1)) provides that an order shall cease to be in force at the expiration of a period of one year from the date on which it takes effect, unless continued in force by a further order. The 2022 Order was continued in force by S.I. 2023/329 and S.I. 2024/300. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Friday 28th February - In Force: 23 Mar 2025 Found: Relevant amendments have been made by section 10(2) and (3) of the Finance Act 1980 (c. 48), section |
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Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations 2025 These Regulations make an amendment to Chapter 5 of Part 10 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA 2003”), so as to provide that no liability to income tax arises on social security benefits of a description specified in the Regulations. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 26th February - In Force: 19 Mar 2025 Found: 2025The Treasury make these Regulations in exercise of the powers conferred by section 13(1) of the Finance Act |
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Co-ownership Contractual Schemes (Tax) Regulations 2025 These Regulations set out tax rules for a new type of investment fund, the Reserved Investor Fund (Contractual Scheme) (“RIF”), and its investors. In addition, they make minor changes to the tax rules for Co-ownership Authorised Contractual Schemes (“CoACS”), a similar type of investment fund. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 25th February - In Force: 19 Mar 2025 Found: . 34), section 137 of the Finance Act 2006 (c. 25), paragraph 1 of Schedule 27 to the Finance Act 2007 |
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Neonatal Care Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2025 These Regulations make amendments to secondary legislation in consequence of the Neonatal Care (Leave and Pay) Act 2023 (c. 20), which makes provision for entitlements, leave and pay for employees with responsibility for children receiving neonatal care. Department for Business and Trade Parliamentary Status - Text of Legislation - Made negative Laid: Monday 24th February - In Force: 6 Apr 2025 Found: Section 176(1) amended by paragraph 23 of Schedule 9 to the Local Government Finance Act 1992 (c. 14) |
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Statutory Neonatal Care Pay (Administration) Regulations 2025 These Regulations provide for the funding of employers’ liabilities to make payments of statutory neonatal care pay; they also impose obligations on employers in connection with such payments and confer powers on the Commissioners for His Majesty’s Revenue and Customs (“the Commissioners”). Department for Business and Trade Parliamentary Status - Text of Legislation - Made negative Laid: Monday 24th February - In Force: 6 Apr 2025 Found: approved by directions issued by the Commissioners pursuant to regulations under section 132 of the Finance Act |
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Non-Domestic Rating (Designated Areas) Regulations 2025 These Regulations designate areas in England (“designated areas”) for the purpose of paragraph 39(1) of Schedule 7B to the Local Government Finance Act 1988 (“the 1988 Act”) (local retention of non-domestic rates). They provide rules for calculating in respect of a billing authority in England all or part of whose area falls within a designated area— Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 20th February - In Force: 1 Apr 2025 Found: powers conferred by section 143(1) of, and paragraph 39 of Schedule 7B to, the Local Government Finance Act |
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Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025 These Regulations amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (“the 2003 Regulations”). Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 18th February - In Force: 11 Mar 2025 Found: Customs make the following Regulations in exercise of the powers conferred by section 132 of the Finance Act |
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Education (Student Fees, Awards and Support) (Amendment)Regulations 2025 These Regulations, which apply in England only, amend various instruments relating to financial support for students. Department for Education Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 13th February - In Force: 6 Mar 2025 Found: 236 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1), section 147 of the Finance Act |
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Education (Student Fees, Awards and Support) (Amendment) Regulations 2025 These Regulations, which apply in England only, amend various instruments relating to financial support for students. Department for Education Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 13th February - In Force: 6 Mar 2025 Found: 236 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1), section 147 of the Finance Act |
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Social Security (Contributions) (Amendment) Regulations 2025 These Regulations amend Schedule 4A (real time returns) of the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004). Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 11th February - In Force: 6 Apr 2025 Found: this paragraph “freeport” and “investment zone” have the meanings given in section 113(5) of the Finance Act |
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Excise Duties (Miscellaneous Amendments and Revocations) (Amendment) Regulations 2025 This instrument omits regulation 10 of the Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024. Parliamentary Status - Text of Legislation - Made negative Laid: Friday 7th February - In Force: 28 Feb 2025 Found: Relevant amendments were made to section 93 by paragraph 2 of Schedule 8 to the Finance Act 1981 (c. |
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Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2025 These Regulations amend the Non-Domestic Rating (Levy and Safety Net) Regulations 2013 (S.I. 2013/737) (“the 2013 Regulations”). The 2013 Regulations are part of the system for the local retention of non-domestic rates established by Schedule 7B to the Local Government Finance Act 1988. They make provision for calculating whether the Secretary of State is required to make a safety net payment to a billing authority or a major precepting authority and whether such an authority is required to make a levy payment to the Secretary of State. Parliamentary Status - Text of Legislation - Draft affirmative Laid: Thursday 6th February - In Force: Not stated Found: Draft Regulations laid before Parliament under section 143(9D) of the Local Government Finance Act 1988 |
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Valuation Tribunal for England (Membership and Transitional Provisions) (Amendment) Regulations 2025 These regulations amend regulation 5(1)(a) of the Valuation Tribunal for England (Membership and Transitional Provisions) Regulations 2009 (S.I. 2009/2267) to change the age at which a person will be disqualified from membership of the Valuation Tribunal for England from 72 to 75. A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen. Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 6th February - In Force: 1 Apr 2025 Found: the powers conferred by paragraphs A19(1) and A19(2)(b) of Schedule 11 to the Local Government Finance Act |
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Industrial Training Levy (Construction Industry Training Board) Order 2025 This Order gives effect to levy proposals of the Construction Industry Training Board (“the Board”) which were submitted to the Secretary of State for Education under section 11 of the Industrial Training Act 1982 (c. 10) (“the Act”). Department for Education Parliamentary Status - Text of Legislation - Draft affirmative Laid: Wednesday 5th February - In Force: Not stated Found: respect of the base period. (2) “Contract payment” has the meaning given to it by section 60 of the Finance Act |
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Designation of Special Tax Sites (East Midlands Investment Zone) Regulations 2025 These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 5th February - In Force: 26 Feb 2025 Found: 2025The Treasury make these Regulations in exercise of the powers conferred by section 113 of the Finance Act |
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Double Taxation Relief and International Tax Enforcement (Belarus) (Revocation) Order 2025 This Order revokes The Double Taxation Relief and International Tax Enforcement (Belarus) Order 2018 (“the 2018 Order”). The 2018 Order gave effect to arrangements between the United Kingdom and the Republic of Belarus with a view to affording relief from double taxation. Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 3rd February - In Force: Not stated Found: Draft Order laid before the House of Commons under section 173(7) of the Finance Act 2006 and section |
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MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025 These Regulations make provision for the tax treatment of changes to the benefits payable to members of Parliament, the Senedd and the Northern Ireland Assembly under their respective pension schemes. These changes are the result of rectification exercises, under which members' benefits change between final salary and career average methods of calculation. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 23rd January - In Force: 13 Feb 2025 Found: to the Finance Act 2008 (c. 9), paragraphs 43 and 73 of Schedule 16 to the Finance Act 2011 (c. 11), |
| Parliamentary Research |
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Non-Domestic Rating (Multipliers and Private Schools) Bill: HL Bill 61 of 2024–25 - LLN-2025-0006
Jan. 23 2025 Found: charitable rates relief for private schools: Technical note’, 29 July 2024, p 7. 12 Local Government Finance Act |
| Bill Documents |
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Mar. 06 2025
Written evidence submitted by JUSTICE (supplementary submission) (PAB10) Public Authorities (Fraud, Error and Recovery) Bill 2024-26 Written evidence Found: This contrasts with other similar provisions in analogous schemes: (a) Schedule 36 Finance Act 2008 |
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Mar. 04 2025
HL Bill 77 (as brought from the Commons) Finance Bill 2024-26 Bill Found: both paragraph (a) applies and the increased rates 25 provided for by section 50 or 51 of the Finance Act |
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Mar. 03 2025
Consideration of Bill Amendments as at 3 March 2025 Finance Bill 2024-26 Amendment Paper Found: 35 Member's explanatory statement This amendment omits the repeal of section 174(6)(a) of the Finance Act |
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Mar. 03 2025
Consideration of Bill Amendments as at 3 March 2025 - large print Finance Bill 2024-26 Amendment Paper Found: 19 Member's explanatory statement This amendment omits the repeal of section 174(6)(a) of the Finance Act |
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Mar. 03 2025
Report Stage Proceedings as at 3 March 2025 Finance Bill 2024-26 Bill proceedings: Commons Found: 35 Member's explanatory statement This amendment omits the repeal of section 174(6)(a) of the Finance Act |
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Mar. 03 2025
Report Stage Proceedings as at 3 March 2025 Finance Bill 2024-26 Bill proceedings: Commons Found: 35 Member's explanatory statement This amendment omits the repeal of section 174(6)(a) of the Finance Act |
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Feb. 28 2025
Notices of Amendments as at 28 February 2025 Finance Bill 2024-26 Amendment Paper Found: 35 Member's explanatory statement This amendment omits the repeal of section 174(6)(a) of the Finance Act |
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Feb. 27 2025
Autumn Budget 2024 and Finance Bill 2024-25: Progress of the Bill Finance Bill 2024-26 Briefing papers Found: and (b) substituting a new sub-paragraph (4) for paragraph 21(4) of Schedule 1 to the Finance Act |
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Feb. 27 2025
Notices of Amendments as at 27 February 2025 Finance Bill 2024-26 Amendment Paper Found: 35 Member's explanatory statement This amendment omits the repeal of section 174(6)(a) of the Finance Act |
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Feb. 25 2025
Notices of Amendments as at 25 February 2025 Finance Bill 2024-26 Amendment Paper Found: 35 Member's explanatory statement This amendment omits the repeal of section 174(6)(a) of the Finance Act |
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Feb. 03 2025
Bill 171 2024-25 (as amended in Public Bill Committee) Finance Bill 2024-26 Bill Found: that both paragraph (a) applies and the increased rates provided for by section 50 or 51 of the Finance Act |
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Feb. 03 2025
Bill 171 2024-25 (as amended in Public Bill Committee) - large print Finance Bill 2024-26 Bill Found: 25 that both paragraph (a) applies and the increased rates provided for by section 51 of the Finance Act |
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Jan. 28 2025
Written evidence submitted by the Chartered Institute of Taxation - Clauses 57-62 (FB11) Finance Bill 2024-26 Written evidence Found: owner downsizes to a smaller property in their later years. 1.3 Legislation introduced in the Finance Act |
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Jan. 27 2025
Bill 163 2024-25 (as amended in Public Bill Committee) - large print Employment Rights Bill 2024-26 Bill Found: Finance Act 2000 74 In the Finance Act 2000, omit section 148 (use of minimum wage information). |
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Jan. 27 2025
Bill 163 2024-25 (as amended in Public Bill Committee) Employment Rights Bill 2024-26 Bill Found: Finance Act 2000 74 20 In the Finance Act 2000, omit section 148 (use of minimum wage information) |
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Jan. 23 2025
Non-Domestic Rating (Multipliers and Private Schools) Bill Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-26 Briefing papers Found: charitable rates relief for private schools: Technical note’, 29 July 2024, p 7. 12 Local Government Finance Act |
| National Audit Office |
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Feb. 28 2025
Report - Local government financial sustainability (PDF) Found: the chief statutory finance officer must issue a Section 114 report under the Local Government Finance Act |
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Jan. 24 2025
Report - Administration of Welsh income tax 2023-24 (PDF) Found: 2023-24 Appendix One Our evidence base 1 Section 80HA of the Wales Act 1998, as amended by the Finance Act |
| Department Publications - Statistics |
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Thursday 13th March 2025
Ministry of Housing, Communities and Local Government Source Page: National non-domestic rates collected by councils in England: forecast 2025 to 2026 Document: (ODS) Found: Table_4 Section 47 This refers to Section 47 of the Local Government Finance Act 1988 which has been |
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Wednesday 5th March 2025
HM Treasury Source Page: UK official holdings of international reserves: February 2025 Document: (PDF) Found: /www.bankofengland.co.uk/statistics/uk-international-reserves/2025/february-2025 30 Under the Finance Act |
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Wednesday 5th February 2025
HM Treasury Source Page: UK official holdings of international reserves: January 2025 Document: (PDF) Found: //www.bankofengland.co.uk/statistics/uk-international-reserves/2025/january-2025 30 Under the Finance Act |
| Department Publications - Guidance |
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Wednesday 12th March 2025
Home Office Source Page: Immigration Rules archive: 18 February 2025 to 10 March 2025 Document: (PDF) Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act |
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Wednesday 19th February 2025
Home Office Source Page: Immigration Rules archive: 13 February 2025 to 17 February 2025 Document: (PDF) Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act |
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Wednesday 19th February 2025
Home Office Source Page: Immigration Rules archive: 4 February 2025 to 12 February 2025 Document: (PDF) Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act |
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Tuesday 18th February 2025
Home Office Source Page: Competition: Innovation in dermal protection against liquid chemicals Document: (PDF) Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act |
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Monday 17th February 2025
Ministry of Housing, Communities and Local Government Source Page: Business rates: Film studio relief - local authority guidance Document: Business rates: Film studio relief - local authority guidance (webpage) Found: authorities that use their discretionary relief powers under section 47 of the Local Government Finance Act |
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Tuesday 4th February 2025
Home Office Source Page: Immigration Rules archive: 2 January 2025 to 3 February 2025 Document: (PDF) Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act |
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Friday 31st January 2025
Ministry of Housing, Communities and Local Government Source Page: Work and benefits: Homes for Ukraine Document: Work and benefits: Homes for Ukraine (webpage) Found: advised to exercise their discretionary powers under section 13A(1)(c) of the Local Government Finance Act |
| Department Publications - Consultations |
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Friday 21st February 2025
Department for Energy Security & Net Zero Source Page: Further reforms to the Contracts for Difference scheme for Allocation Round 7 Document: (PDF) Found: ii) the carbon price floor on non-oil fossil fuels introduced by amendment of Schedule 6 to the Finance Act |
| Department Publications - Policy paper |
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Monday 17th February 2025
Home Office Source Page: Evidence to the SSRB, 2025 to 2026: Police and crime commissioners Document: (PDF) Found: or loans s93 (Police Act 96 Borrow monies s94 (Police Act 96) Issue a precept s39 Local Govt Finance Act |
| Department Publications - Transparency |
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Thursday 13th February 2025
Department for Transport Source Page: General Lighthouse Fund: annual report and accounts 2024 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 |
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Thursday 13th February 2025
Department for Transport Source Page: General Lighthouse Fund: annual report and accounts 2024 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 |
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Thursday 13th February 2025
Department for Transport Source Page: General Lighthouse Fund: annual report and accounts 2024 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 |
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Tuesday 11th February 2025
Department for Digital, Culture, Media & Sport Source Page: Royal Armouries Annual Report and Accounts 2023 to 2024 Document: (PDF) Found: c ases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Monday 3rd February 2025
Foreign, Commonwealth & Development Office Source Page: Marshall Aid Commemoration Commission accounts 2023 to 2024 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 |
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Thursday 30th January 2025
Department for Business and Trade Source Page: Department for Business and Trade annual report and accounts for 2023 to 2024 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 |
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Thursday 30th January 2025
Department for Business and Trade Source Page: Department for Business and Trade annual report and accounts for 2023 to 2024 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 |
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Thursday 30th January 2025
Department for Business and Trade Source Page: Department for Business and Trade annual report and accounts for 2023 to 2024 Document: (PDF) Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
| Department Publications - Policy and Engagement |
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Friday 7th February 2025
Department of Health and Social Care Source Page: Changes to DHSC group accounting manual 2025 to 2026 Document: (PDF) Found: These are the aggregate input amounts, calculated using the method set out in section 229 of the Finance Act |
| Non-Departmental Publications - Transparency |
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Mar. 13 2025
Gangmasters and Labour Abuse Authority Source Page: Gangmasters and Labour Abuse Authority: annual report and accounts 2023 to 2024 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 |
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Mar. 13 2025
Gangmasters and Labour Abuse Authority Source Page: Gangmasters and Labour Abuse Authority: annual report and accounts 2023 to 2024 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 |
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Feb. 13 2025
Northern Lighthouse Board Source Page: General Lighthouse Fund: annual report and accounts 2024 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 |
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Feb. 13 2025
Northern Lighthouse Board Source Page: General Lighthouse Fund: annual report and accounts 2024 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 |
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Feb. 13 2025
Northern Lighthouse Board Source Page: General Lighthouse Fund: annual report and accounts 2024 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 |
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Feb. 11 2025
Royal Armouries Museum Source Page: Royal Armouries Annual Report and Accounts 2023 to 2024 Document: (PDF) Transparency Found: c ases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Feb. 03 2025
Independent Office for Police Conduct Source Page: Independent Office for Police Conduct annual report and accounts: 2023 to 2024 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 |
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Feb. 03 2025
Marshall Aid Commemoration Commission Source Page: Marshall Aid Commemoration Commission 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 |
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Jan. 30 2025
Forestry England Source Page: Forestry England 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 |
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Jan. 30 2025
Forestry England Source Page: Forestry England 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 |
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Jan. 28 2025
Sir John Soane's Museum Source Page: Sir John Soane's Museum Annual Report and Accounts 2023 to 2024 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 - Open consultation |
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Mar. 11 2025
Security Industry Authority Source Page: Proposed changes to the SIA's licensing criteria (Get Licensed) Document: (webpage) Open consultation Found: Created by Criminal Finance Act 2017, s.23.Proceeds of Crime Act 2002s.356A - certain offences in relation |
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Jan. 28 2025
HM Revenue & Customs Source Page: Multinational Top-up Tax and Domestic Top-up Tax: Supplementary draft guidance Document: (webpage) Open consultation Found: The draft guidance therefore references Finance Act 2025. |
| Non-Departmental Publications - Policy paper |
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Feb. 25 2025
HM Revenue & Customs Source Page: Finance Bill 2024-25: Report Stage Document: (webpage) Policy paper Found: earnings chargeable to income tax, and where the individual meets the condition at section 189(1)(a) Finance Act |
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Feb. 25 2025
HM Revenue & Customs Source Page: Finance Bill 2024-25: Report Stage Document: (webpage) Policy paper Found: Paragraph 13 removes references to domicile that are no longer relevant in Part 4 of Finance Act 2004 |
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Feb. 25 2025
HM Revenue & Customs Source Page: Finance Bill 2024-25: Report Stage Document: (webpage) Policy paper Found: to 809RA of ITA 2007 in the same way it is defined in the present schedule, Schedule 10 to the Finance Act |
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Feb. 25 2025
HM Revenue & Customs Source Page: Finance Bill 2024-25: Report Stage Document: (webpage) Policy paper Found: include expenditure incurred from 1 January 2025.AVEC was introduced in Part 14A of CTA 2009 by the Finance Act |
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Feb. 25 2025
HM Revenue & Customs Source Page: Finance Bill 2024-25: Report Stage Document: (webpage) Policy paper Found: Subsection (10) amends subparagraph 46(6A) of Schedule 2 to the Finance Act 2022 (qualifying asset holding |
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Feb. 25 2025
HM Revenue & Customs Source Page: Finance Bill 2024-25: Report Stage Document: (webpage) Policy paper Found: subsequent to Chapter 5 Part 8 ITTOIA 2005.Subsection (3) amends paragraph 46 of Schedule 2 to Finance Act |
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Feb. 25 2025
HM Revenue & Customs Source Page: Finance Bill 2024-25: Report Stage Document: (webpage) Policy paper Found: reference to domicile with a reference to long-term UK residence.Paragraph 31 amends section 102 of Finance Act |
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Feb. 17 2025
Senior Salaries Review Body Source Page: Evidence to the SSRB, 2025 to 2026: Police and crime commissioners Document: (PDF) Policy paper Found: or loans s93 (Police Act 96 Borrow monies s94 (Police Act 96) Issue a precept s39 Local Govt Finance Act |
| Non-Departmental Publications - Guidance and Regulation |
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Feb. 18 2025
Defence and Security Accelerator Source Page: Competition: Innovation in dermal protection against liquid chemicals 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 |
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Feb. 04 2025
HM Revenue & Customs Source Page: Belarus: tax treaties Document: (PDF) Guidance and Regulation Found: ” means a pens ion scheme (other than a social security scheme) registered under Part 4 of the Finance Act |
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Jan. 31 2025
Department for Levelling Up, Housing and Communities Source Page: Work and benefits: Homes for Ukraine Document: Work and benefits: Homes for Ukraine (webpage) Guidance and Regulation Found: advised to exercise their discretionary powers under section 13A(1)(c) of the Local Government Finance Act |
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Jan. 29 2025
Legal Aid Agency Source Page: Civil Legal Advice Contracts 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 |
| Non-Departmental Publications - Services |
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Feb. 12 2025
Valuation Office Agency Source Page: VO 6038 request for rental information: ports Document: (PDF) Services Found: will be liable to a penalty of £100 [see paragraph 5A(1) of Schedule 9 to the Local Government Finance Act |
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Feb. 12 2025
Valuation Office Agency Source Page: VO 6038 request for rental information: ports Document: (PDF) Services Found: carrying out functions conferred or imposed on me by or under part III of the Local Government Finance Act |
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Feb. 12 2025
Valuation Office Agency Source Page: VO 6038 request for rental information: ports Document: VO 6038 request for rental information: ports (webpage) Services Found: you will be liable to a penalty of £100 see paragraph 5A(1) of Schedule 9 to the Local Government Finance Act |
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Feb. 06 2025
Department for Levelling Up, Housing and Communities Source Page: Council Tax requirement return Document: (Excel) Services Found: authority calculates its council tax requirement in accordance with section 32 of the Local Government Finance Act |
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Feb. 06 2025
Department for Levelling Up, Housing and Communities Source Page: Council Tax requirement return Document: (PDF) Services Found: ctr.statistics@communities.gov.uk 5 February 2025 Dear Sir/Madam LOCAL GOVERNMENT FINANCE ACT |
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Feb. 06 2025
Department for Levelling Up, Housing and Communities Source Page: Council Tax requirement return Document: (Excel) Services Found: authority calculates its council tax requirement in accordance with section 42A of the Local Government Finance Act |
| Draft Secondary Legislation |
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The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2025 These Regulations amend the Non-Domestic Rating (Levy and Safety Net) Regulations 2013 (S.I. 2013/737) (“the 2013 Regulations”). The 2013 Regulations are part of the system for the local retention of non-domestic rates established by Schedule 7B to the Local Government Finance Act 1988. They make provision for calculating whether the Secretary of State is required to make a safety net payment to a billing authority or a major precepting authority and whether such an authority is required to make a levy payment to the Secretary of State. Ministry of Housing, Communities and Local Government Found: Draft Regulations laid before Parliament under section 143(9D) of the Local Government Finance Act 1988 |
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The Industrial Training Levy (Construction Industry Training Board) Order 2025 This Order gives effect to levy proposals of the Construction Industry Training Board (“the Board”) which were submitted to the Secretary of State for Education under section 11 of the Industrial Training Act 1982 (c. 10) (“the Act”). Department for Education Found: respect of the base period. (2) “Contract payment” has the meaning given to it by section 60 of the Finance Act |
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The Double Taxation Relief and International Tax Enforcement (Belarus) (Revocation) Order 2025 This Order revokes The Double Taxation Relief and International Tax Enforcement (Belarus) Order 2018 (“the 2018 Order”). The 2018 Order gave effect to arrangements between the United Kingdom and the Republic of Belarus with a view to affording relief from double taxation. Found: Draft Order laid before the House of Commons under section 173(7) of the Finance Act 2006 and section |
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The Double Taxation Relief (Russian Federation) (Revocation) Order 2025 This Order revokes the Double Taxation Relief (Taxes on Income) (Russian Federation) Order 1994 (“the 1994 Order”). The 1994 Order gave effect to arrangements between the United Kingdom and the Russian Federation with a view to affording relief from double taxation. Found: (1)2010 c. 8. (2)Section 2 was amended by section 32(1) of the Finance Act 2018 (c. 3). (3)S.I. 1994 |
| Scottish Government Publications |
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Tuesday 4th February 2025
Source Page: Scottish local government finance statistics (SLGFS) 2023-24: workbooks Document: LFR 2023-24 Guidance (PDF) Found: Discounts (Row 14): Record here the total value of discounts given as covered by The Local Government Finance Act |
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Tuesday 4th February 2025
Local Government and Housing Directorate Source Page: Scottish Local Government Finance Statistics 2023-24 Document: Scottish Local Government Finance Statistics 2023-24 (PDF) Found: currently being piloted through secondary legislation under existing provisions of the Local Government Finance Act |
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Friday 17th January 2025
Local Government and Housing Directorate Source Page: Council Tax queries: FOI release Document: Council Tax queries: FOI release (webpage) Found: legislation can be found on the UK legislation website: Legislation.gov.uk.The Local Government Finance Act |