Finance Act 2022
grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.
Government Bill
(HM Treasury)
What is this Bill?
The Finance Act 2022 was a Government Bill that became an Act of Parliament.
Is this Bill currently before Parliament?No. This Bill was introduced on 2 November 2021 and became an Act of Parliament on 24 February 2022.
Whose idea is this Bill?Government Bills implement the legislative agenda of the Government. This agenda, and the Bills that will implement it, are outlined in the Queen's Speech at the Session's State Opening of Parliament.
How can I find out exactly what this Bill does?The most straightforward information is contained in the initial Explanatory Notes for the Bill.
Would you like to know more?See these Glossary articles for more information: Act of Parliament, Government Bills, Process of a Bill
Official Bill Page Initial Explanatory Notes Initial Briefing papers Ministerial Extracts from Debates All Bill Debates
This bill has received Royal Assent and has become an Act of Parliament
Bill Progession through Parliament
Latest Key documents
Timeline of Bill Documents and Stages
24th February 2022
Royal Assent: Minutes of Proceedings (Lords)
24th February 2022
Royal Assent (Commons)
24th February 2022
Act of Parliament
Finance Act 2022 (c. 3)
22nd February 2022
3rd reading: Minutes of Proceedings Part 2 (Lords)
22nd February 2022
3rd reading: Minutes of Proceedings Part 1 (Lords)
22nd February 2022
3rd reading: Part 2 (Lords)
22nd February 2022
3rd reading: Part 1 (Lords)
22nd February 2022
Committee negatived: Minutes of Proceedings Part 2 (Lords)
22nd February 2022
Committee negatived: Minutes of Proceedings Part 1 (Lords)
22nd February 2022
Committee negatived: Part 2 (Lords)
22nd February 2022
Committee negatived: Part 1 (Lords)
22nd February 2022
2nd reading: Minutes of Proceedings Part 2 (Lords)
22nd February 2022
2nd reading: Minutes of Proceedings Part 1 (Lords)
22nd February 2022
2nd reading: Part 2 (Lords)
22nd February 2022
2nd reading: Part 1 (Lords)
10th February 2022
Briefing papers
Finance (No. 2) Bill
3rd February 2022
1st reading: Minutes of Proceedings (Lords)
3rd February 2022
1st reading (Lords)
3rd February 2022
Minutes of Proceedings
Minutes of Proceedings
3rd February 2022
Lords Hansard
Lords Hansard
3rd February 2022
Bill
HL Bill 107 (as brought from the Commons)
2nd February 2022
3rd reading (Commons)
2nd February 2022
Report stage- (Commons)
2nd February 2022
Ways and Means resolution
2nd February 2022
Selection of amendments: Commons
Speaker's provisional grouping and selection of Amendments - 2 February 2022
2nd February 2022
Amendment Paper
Consideration of Bill Amendments as at 2 February 2022
2nd February 2022
Bill proceedings: Commons
Report Stage Proceedings as at 2 February 2022
1st February 2022
Amendment Paper
Notices of Amendments as at 1 February 2022
31st January 2022
Amendment Paper
Notices of Amendments as at 31 January 2022
28th January 2022
Amendment Paper
Notices of Amendments as at 28 January 2022
28th January 2022
Will write letters
Letter from Lucy Frazer QC MP to James Murray MP regarding further Government amendments to the Bill: new clause and schedule: Public Interest Business Protection Tax.
27th January 2022
Amendment Paper
Notices of Amendments as at 27 January 2022
13th January 2022
Will write letters
Letter from Lucy Frazer MP to Alison Thewliss MP regarding how the retrospective effect of Clause 95 will impact Gift Aid, as discussed during the Public Bill Committee (fifth sitting).
12th January 2022
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) (clause 100 Office of Tax Simplification) (FB14)
11th January 2022
Committee stage:s 5th sitting (Commons)
11th January 2022
Bill proceedings: Commons
All proceedings up to 11 January 2022 at Public Bill Committee Stage
11th January 2022
Selection of amendments: Commons
Chairs’ provisional selection and grouping of Amendments - 11 January 2022
11th January 2022
Bill
Bill 225 2021-22 (as amended in Committee and Public Bill Committee)
11th January 2022
Amendment Paper
Public Bill Committee Amendments as at 11 January 2022
10th January 2022
Will write letters
Letter from Lucy Frazer MP to James Murray MP regarding build-to-rent developers with freehold interest, accommodation with personal care, and student accommodation, as discussed during the Public Bill Committee (third sitting).
10th January 2022
Will write letters
Letter from Lucy Frazer MP to Abena Oppong-Asare MP regarding the anti-avoidance measures considered as part of the wider Insurance Premium Tax (IPT) consultation, as discussed during the Public Bill Committee (third sitting).
10th January 2022
Will write letters
Letter from Lucy Frazer MP to Abena Oppong-Asare MP regarding the regulations the Government envisage making under clause 73, as discussed during the Public Bill Committee (third sitting).
10th January 2022
Will write letters
Letter from Helen Whately to Liz Twist MP regarding questions raised during the Bill Committee debate about Landfill Tax and Plastic Packaging Tax.
10th January 2022
Will write letters
Letter from Helen Whately MP to Abena Oppong-Asare MP regarding questions raised concerning Clause 81 of the Bill and general compliance in UK freeports.
10th January 2022
Will write letters
Letter from Helen Whately MP to Alison Thewliss MP regarding a question raised at the Bill Committee relating to Clause 83 and Schedule 11, and the application of Plastic Packaging Tax within Freeports.
10th January 2022
Will write letters
Letter from Helen Whately MP to Abena Oppong-Asare MP regarding HM Treasury's position on a tobacco levy, as raised at the Committee discussion on Clause 76.
6th January 2022
Amendment Paper
Notices of Public Bill Committee Amendments as at 6 January 2022
6th January 2022
Written evidence
Written evidence submitted by the Low Incomes Tax Reform Group (LITRG) (re: clause 95 Discovery Assessments) (FB11)
6th January 2022
Written evidence
Written evidence submitted by the RMT (FB12)
6th January 2022
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) (clause 94 Uncertain Tax Treatment) (FB13)
5th January 2022
Committee stage: 4th sitting (Commons)
5th January 2022
Committee stage: 3rd sitting (Commons)
5th January 2022
Amendment Paper
Public Bill Committee Amendments as at 5 January 2022
5th January 2022
Selection of amendments: Commons
Chairs’ provisional selection and grouping of Amendments - 5 January 2022
5th January 2022
Bill proceedings: Commons
All proceedings up to 5 January 2022 at Public Bill Committee Stage
31st December 2021
Amendment Paper
Notices of Public Bill Committee Amendments as at 31 December 2021
16th December 2021
Will write letters
Letter from Lucy Frazer MP to Alison Thewliss MP regarding how changes to the Real Estate Investment Trust (REITs) tax regime would interact with plans to introduce a Register of Overseas Entities’ Beneficial Ownership, as discussed during the Public Bill Committee (first sitting).
15th December 2021
Written evidence
Written evidence submitted by Chartered Institute of Taxation (CIOT) (Clause 23 Capital gains tax: disposal of UK land etc.) (FB02)
15th December 2021
Written evidence
Written evidence submitted by The Institute of Chartered Accountants in England and Wales (ICAEW) (Clause 94 and Schedule 15 (Notification of uncertain tax treatments by large businesses)) (FB06)
15th December 2021
Written evidence
Written evidence submitted by Scottish Widows (FB10)
15th December 2021
Written evidence
Written evidence submitted by British Property Federation (re: Residential Property Developer Tax in Part 2 of the Bill) (FB09)
15th December 2021
Written evidence
Written evidence submitted by Chartered Institute of Taxation (CIOT) (clauses 16-22 - Creative reliefs) (FB07)
15th December 2021
Written evidence
Written evidence submitted by Chartered Institute of Taxation (CIOT) (Clauses 9-11; Clause 98 Employment Taxes) (FB05)
15th December 2021
Written evidence
Written evidence submitted by Association of British Insurers (ABI) (FB08)
15th December 2021
Amendment Paper
Notices of Public Bill Committee Amendments as at 15 December 2021
15th December 2021
Written evidence
Written evidence submitted by Chartered Institute of Taxation (CIOT) (Part 2 (clauses 32-52) Residential Property Developer Tax) (FB04)
15th December 2021
Written evidence
Written evidence submitted by Chartered Institute of Taxation (CIOT) (Clause 31 and Schedule 6 Dormant Assets) (FB03)
15th December 2021
Written evidence
Written evidence submitted by the Low Incomes Tax Reform Group (LITRG) (re: Clause 10 Increase of normal minimum pension age) (FB01)
14th December 2021
Committee stage:s 2nd sitting (Commons)
14th December 2021
Committee stage:s 1st sitting (Commons)
14th December 2021
Bill proceedings: Commons
All proceedings up to 14 December 2021 at Public Bill Committee Stage
14th December 2021
Selection of amendments: Commons
Chairs’ provisional selection and grouping of Amendments - 14 December 2021
14th December 2021
Amendment Paper
Public Bill Committee Amendments as at 14 December 2021
13th December 2021
Amendment Paper
Notices of Public Bill Committee Amendments as at 13 December 2021
10th December 2021
Amendment Paper
Notices of Public Bill Committee Amendments as at 10 December 2021
1st December 2021
Committee stageCommittee of the Whole House (Commons)
1st December 2021
Bill proceedings: Commons
Committee of the whole House Proceedings as at 1 December 2021
1st December 2021
Amendment Paper
Committee of the whole House Amendments as at 1 December 2021
1st December 2021
Amendment Paper
Notices of Public Bill Committee Amendments as at 1 December 2021
30th November 2021
Selection of amendments: Commons
Provisional grouping and selection by the Chairman of Ways and Means - 1 December 2021
30th November 2021
Will write letters
Letter from Lucy Frazer MP to James Murray MP regarding Government amendments: Clause 28: Diverted Profits Tax.
30th November 2021
Amendment Paper
Notices of Committee of the whole House Amendments as at 30 November 2021
30th November 2021
Amendment Paper
Notices of Public Bill Committee Amendments as at 30 November 2021
29th November 2021
Amendment Paper
Notices of Public Bill Committee Amendments as at 29 November 2021
29th November 2021
Amendment Paper
Notices of Committee of the whole House Amendments as at 29 November 2021
25th November 2021
Amendment Paper
Notices of Committee of the whole House Amendments as at 25 November 2021
24th November 2021
Amendment Paper
Notices of Committee of the whole House Amendments as at 24 November 2021
19th November 2021
Press notices
Have your say on the Finance (No.2) Bill
18th November 2021
Amendment Paper
Notices of Committee of the whole House Amendments as at 18 November 2021
17th November 2021
Amendment Paper
Notices of Committee of the whole House Amendments as at 17 November 2021
16th November 2021
2nd reading (Commons)
16th November 2021
Ways and Means resolution
16th November 2021
Programme motion
16th November 2021
Commons Hansard Daily Report
2nd reading - Commons Hansard link
15th November 2021
Human rights memorandum
Memorandum from HM Treasury to the Joint Committee on Human Rights
15th November 2021
Human rights memorandum
Memorandum from HM Treasury to the Joint Committee on Human Rights
5th November 2021
Briefing papers
Briefing Paper on the Bill
4th November 2021
Explanatory Notes
Bill 184 EN 2021-22
4th November 2021
Bill
Bill 184 2021-22 (as introduced)
2nd November 2021
1st reading (Commons)
27th October 2021
Relevant documents
Explanatory Notes to the Budget Resolutions - 27 October 2021
27th October 2021
Relevant documents
Budget Resolutions - 27 October 2021