Policy paper

Autumn Budget 2024

This is the full Autumn Budget 2024 with supporting and related documents.

• From: HM Treasury
• Published: 30 October 2024

Documents

Autumn Budget 2024 (web)

Ref: ISBN 978-1-5286-5212-4, HC 295

PDF, 1.32 MB, 170 pages

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Autumn Budget 2024 (print)

Ref: ISBN 978-1-5286-5212-4, HC 295

PDF, 1.95 MB, 168 pages

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Autumn Budget 2024 (HTML)

Ref: ISBN 978-1-5286-5212-4

HTML

Impact on households: distributional analysis to accompany Autumn Budget 2024

Ref: ISBN 978-1-917151-41-2

PDF, 192 KB, 20 pages

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Autumn Budget 2024: data sources

PDF, 368 KB, 45 pages

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Autumn Budget 2024: policy costings

Ref: ISBN 978-1-917151-47-4

PDF, 623 KB, 93 pages

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Table 5.1 Autumn Budget 2024 Policy Decisions

MS Excel Spreadsheet, 65.4 KB

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Table 5.2 Measures announced at Spring Budget 2024 or earlier that will take effect from October 2024 or later

MS Excel Spreadsheet, 90 KB

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Statement of Funding Policy addendum: funding the Scottish Government, Welsh Government and Northern Ireland Executive

PDF, 575 KB, 44 pages

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Details

The Chancellor of the Exchequer presented her Autumn Budget to Parliament on Wednesday 30 October 2024.

Impact on households: distributional analysis to accompany Autumn Budget 2024

This document sets out the estimated impact of changes to tax, welfare and public service spending policy that carry a direct, quantifiable impact on households. It also presents estimates of the overall level of tax paid and public spending received by households.

Data sources

This document sets out the data sources used in charts, tables and text in the Autumn Budget 2024 document. This should be read in parallel to the references contained in the Autumn Budget 2024 document.

Policy costings

This document sets out the assumptions and methodologies used in the government’s costing of policy decisions announced since Spring Budget 2024.  For each decision it contains a description of the measure, the base, and the methodology for the costing (including relevant adjustments for behavioural responses). It highlights main areas of additional uncertainty.

Table 5.1 Autumn Budget 2024 Policy Decisions

Table 5.1 shows the cost or yield of all government decisions accounted for at Autumn Budget 2024 which have a direct effect on Public Sector Net Borrowing (PSNB) in the years up to 2029-30. This includes tax measures, changes to aggregate Departmental Expenditure Limits (DEL) and measures affecting annually managed expenditure (AME).

Table 5.2 Measures announced at Spring Budget 2024 or earlier that will take effect from October 2024 or later

Table 5.2 shows the cost or yield of all announced government policy decisions that will take effect from October 2024 or later, with a direct effect on Public Sector Net Borrowing (PSNB), costed using the determinants from the OBR’s October 2024 forecast in the years up to 2029-30. This includes tax measures, and measures affecting annually managed expenditure (AME).

Statement of funding policy addendum: funding the Scottish Government, Welsh Government and Northern Ireland Executive

This document sets out key changes to how UK Government funding for the devolved governments is determined at Autumn Budget 2024.

Also published alongside Autumn Budget 2024:

• Response to the OBR review of the March 2024 forecast for departmental expenditure limits

• Draft Charter for Budget Responsibility

• A strong fiscal framework

• Help to Save Reform consultation response

• Corporate Tax roadmap 2024

• VAT on Private School Fees & Removing the Charitable Rates Relief for Private Schools consultation response

• Soft Drinks Industry Levy review

• Tax Simplification for Alternative Finance

• Post-implementation review of the Bank Referral Scheme

• Post-implementation review of the Commercial Credit Data Sharing scheme

• Reforming the taxation of non-UK domiciled individuals

• Vaping Products Duty consultation response and launch of technical consultation

• Financial transaction control framework

• Reform of Air Passenger Duty for private jets

• Tackling offshore tax non-compliance

• Transforming business rates

• Consultation on additional tax relief for visual effects costs summary of responses

• Tax Treatment of Carried Interest – Call for Evidence summary of responses

• Terms of reference for the review of technology adoption

• Agricultural property relief and business property relief reforms

• Response to consultation on the introduction of a UK carbon border adjustment mechanism

• Raising standards in the tax advice market: strengthening the regulatory framework and improving registration

• Plastic packaging tax - chemical recycling and adoption of a mass balance approach

• Taxation of Employee Ownership Trusts and Employee Benefit Trusts

• Tackling tax non-compliance in the umbrella company market

• Expanding Tax Conditionality to new sectors

• Changes to the taxation of non-UK domiciled individuals: document collection

• Mandate the reporting of Benefits in Kind via payroll software from April 2026

• The Tax Administration Framework Review: New ways to tackle non-compliance

• The Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards

• HMRC’s approach to Research and Development tax reliefs 2023 to 2024

• Cryptoasset Reporting Framework and Common Reporting Standard

• The Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025

• The International Tax Compliance (Amendment) Regulations 2025

• Simplification of Taxation of Offshore Interest

• Charity Compliance Measures

• Consultation on disclosure: sharing information on business rate valuations

• Integrated settlements for mayoral combined authorities

• A review of the increased Right to Buy discounts introduced in 2012

• Local Nutrient Mitigation Fund Round 2: funding allocations

• Consultation on future social housing rent policy

• Empowering drivers and boosting competition in the road fuel retail market

• Assessing Effects of Scope 3 Emissions from Offshore Oil and Gas Projects

Access HMRC’s collection of tax documents.

Published 30 October 2024