Policy paper
Budget 2018: index
Published 29 October 2018
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| Preparing for EU Exit | Budget 2018 |
| The Balance Sheet Review | Budget 2018 |
| Devolved administrations | Budget 2018 |
| Financial assets | Budget 2018 |
| Other government assets | Budget 2018 |
| Public service pensions | Budget 2018 |
| Sovereign Grant | Budget 2018 |
| The Royal Mint | Budget 2018 |
| Debt and reserves management | Budget 2018 |
| Personal Allowance and higher rate threshold | Budget 2018 |
| Off-payroll working in the private sector | Budget 2018 |
| Taxation of self-funded work-related training | Budget 2018 |
| Shared occupancy test for rent-a-room relief | Budget 2018 |
| Employment Allowance reform | Budget 2018 |
| National Insurance Contributions Bill | Budget 2018 |
| Tax treatment of social security income | Budget 2018 |
| Short Term Business Visitors (STBVs) | Budget 2018 |
| Trusts consultation | Budget 2018 |
| Reducing administrative burdens on charities | Budget 2018 |
| Lifetime allowance for pensions | Budget 2018 |
| Starting rate for savings | Budget 2018 |
| Individual Savings Account (ISA) annual subscription limits | Budget 2018 |
| Child Trust Funds | Budget 2018 |
| Annual Investment Allowance (AIA) | Budget 2018 |
| Structures and buildings allowance (SBA) | Budget 2018 |
| Capital Allowances special rate reduction (8% to 6%) | Budget 2018 |
| Entrepreneurs’ Relief: minimum qualifying period | Budget 2018 |
| Digital Services Tax (DST) | Budget 2018 |
| Corporate capital loss restriction | Budget 2018 |
| Amendments to reform of loss relief rules | Budget 2018 |
| Intangible fixed assets regime | Budget 2018 |
| Hybrid Capital Instruments | Budget 2018 |
| Offshore receipts in respect of intangible property (previously Royalties Withholding Tax) | Budget 2018 |
| High streets | Budget 2018 |
| Business rates public lavatories relief | Budget 2018 |
| Business rates local newspaper discount | Budget 2018 |
| Business rates treatment of self-catering and holiday let accommodation | Budget 2018 |
| Stamp Duty Land Tax (SDLT) and first-time buyers relief | Budget 2018 |
| Consultation on SDLT charge for non-residents | Budget 2018 |
| Capital gains tax | Budget 2018 |
| Fuel duty | Budget 2018 |
| Alternative fuels | Budget 2018 |
| Introduction of the Worldwide harmonised Light vehicles Test Procedure (WLTP) | Budget 2018 |
| Vehicle Excise Duty (VED): Uprating | Budget 2018 |
| Vehicle Excise Duty (VED): Vans | Budget 2018 |
| Vehicle Excise Duty (VED): Blood Bikes | Budget 2018 |
| Company vehicles | Budget 2018 |
| Air Passenger Duty (APD) | Budget 2018 |
| Carbon price support (CPS) | Budget 2018 |
| Carbon pricing following EU exit | Budget 2018 |
| Climate change levy (CCL) | Budget 2018 |
| Enhanced Capital Allowances (ECAs) | Budget 2018 |
| Enhanced Capital Allowances (ECAs) for electric vehicle charge points | Budget 2018 |
| Single-use plastics | Budget 2018 |
| Plastic packaging | Budget 2018 |
| Disposable cups | Budget 2018 |
| Aggregates Levy Rates | Budget 2018 |
| Alcohol duty rates and bands | Budget 2018 |
| Alcohol structures consultation | Budget 2018 |
| Post duty point dilution | Budget 2018 |
| Tobacco duty rates | Budget 2018 |
| Minimum Excise Tax | Budget 2018 |
| Tobacco for heating | Budget 2018 |
| Gaming duty accounting periods and bands | Budget 2018 |
| Remote Gaming Duty | Budget 2018 |
| Soft Drinks Industry Levy (SDIL) | Budget 2018 |
| VAT registration threshold | Budget 2018 |
| VAT and vouchers | Budget 2018 |
| VAT fraud in labour provision in the construction sector | Budget 2018 |
| VAT and higher education | Budget 2018 |
| Alternative method of VAT collection: ‘split payment’ | Budget 2018 |
| Consequential minor amendments to tax legislation to reflect EU exit | Budget 2018 |
| Capital gains tax: tackling misuse of Entrepreneurs’ Relief | Budget 2018 |
| Profit fragmentation | Budget 2018 |
| Reforming Stamp taxes on shares consideration rules | Budget 2018 |
| Preventing abuse of R&D tax relief for small and medium-sized enterprises (SMEs) | Budget 2018 |
| VAT grouping | Budget 2018 |
| VAT Specified Supplies Order | Budget 2018 |
| Unfulfilled supplies | Budget 2018 |
| Regulation 38 | Budget 2018 |
| Electronic sales suppression (ESS) | Budget 2018 |
| Protecting your taxes in insolvency | Budget 2018 |
| Tax abuse and insolvency | Budget 2018 |
| Conditionality: hidden economy | Budget 2018 |
| International tax enforcement: disclosable arrangements | Budget 2018 |
| Offshore tax compliance strategy | Budget 2018 |
| National Roads Fund | Budget 2018 |
| Roads Investment Strategy 2 | Budget 2018 |
| Local roads | Budget 2018 |
| Transforming Cities Fund extension | Budget 2018 |
| Transforming Cities Fund: Future Mobility Zones | Budget 2018 |
| Full fibre networks | Budget 2018 |
| National Infrastructure Strategy | Budget 2018 |
| NIC study: infrastructure resilience | Budget 2018 |
| Infrastructure finance review | Budget 2018 |
| Long-term support for research and development | Budget 2018 |
| Industrial Strategy Challenge Fund | Budget 2018 |
| Quantum technologies | Budget 2018 |
| Nuclear fusion | Budget 2018 |
| Artificial Intelligence and data-driven innovation | Budget 2018 |
| Global AI and future talent fellowships | Budget 2018 |
| Catapults | Budget 2018 |
| Distributed Ledger Technology Field Labs | Budget 2018 |
| Cryptoassets Taskforce | Budget 2018 |
| Science and innovation at the heart of government | Budget 2018 |
| Supporting innovation across the country | Budget 2018 |
| Encouraging innovation in regulated utilities | Budget 2018 |
| Increasing the capacity of the UK Regulators Network | Budget 2018 |
| Improving government messaging to regulators | Budget 2018 |
| Supporting exports | Budget 2018 |
| Attracting inward investment | Budget 2018 |
| Strengthening the overseas network in Europe | Budget 2018 |
| Enhancing the UK border experience | Budget 2018 |
| Festival of Innovation and Creativity | Budget 2018 |
| Management capability | Budget 2018 |
| Digital tools for business | Budget 2018 |
| Backing entrepreneurs | Budget 2018 |
| Pension fund investment in patient capital | Budget 2018 |
| Access to finance and EU exit | Budget 2018 |
| Intellectual property | Budget 2018 |
| SME access to dispute resolution and redress | Budget 2018 |
| Apprenticeships | Budget 2018 |
| National Retraining Scheme | Budget 2018 |
| Skills pilots | Budget 2018 |
| T levels | Budget 2018 |
| Post-18 education and funding | Budget 2018 |
| Human capital | Budget 2018 |
| Delivering housing investment | Budget 2018 |
| Housing investment for the long term | Budget 2018 |
| Accelerating housing delivery | Budget 2018 |
| Planning reform | Budget 2018 |
| Land value uplift | Budget 2018 |
| Strategic housing deals | Budget 2018 |
| Help to Buy Equity Loan | Budget 2018 |
| Shared Ownership | Budget 2018 |
| New discounted homes in up to 500 neighbourhoods | Budget 2018 |
| Industrial Energy Transformation Fund | Budget 2018 |
| Improving business energy efficiency | Budget 2018 |
| Tackling air quality | Budget 2018 |
| Flood risk management | Budget 2018 |
| Plastics and waste innovation funding | Budget 2018 |
| Supporting abandoned waste site clearance | Budget 2018 |
| Funding for tree planting | Budget 2018 |
| Supporting the UK fishing sector | Budget 2018 |
| Avoiding food waste | Budget 2018 |
| Future High Streets Fund | Budget 2018 |
| High streets planning | Budget 2018 |
| University Enterprise Zones | Budget 2018 |
| Development Corporations | Budget 2018 |
| Local infrastructure rate | Budget 2018 |
| Dawlish resilience | Budget 2018 |
| Defence and National Rehabilitation Centre | Budget 2018 |
| UK Mobility Data Institute | Budget 2018 |
| Coventry, UK City of Culture | Budget 2018 |
| Commonwealth Games Athletes’ Village | Budget 2018 |
| Midlands Engine Strategy | Budget 2018 |
| Northern Powerhouse Rail | Budget 2018 |
| Tees Valley | Budget 2018 |
| Eden Project North | Budget 2018 |
| Northern Powerhouse Strategy | Budget 2018 |
| Cambridge – Milton Keynes – Oxford Arc: Responding to the NIC | Budget 2018 |
| Cambridge – Milton Keynes – Oxford Arc: Housing | Budget 2018 |
| Cambridge – Milton Keynes – Oxford Arc: East West Rail | Budget 2018 |
| Cambridge – Milton Keynes – Oxford Arc: Cross-Arc collaboration | Budget 2018 |
| Housing Infrastructure Fund | Budget 2018 |
| Westminster Ceremonial Streetscape Project | Budget 2018 |
| Thames Estuary | Budget 2018 |
| Crossrail 2 | Budget 2018 |
| Scotland, Wales and Northern Ireland: Funding | Budget 2018 |
| The British Business Bank’s UK Network | Budget 2018 |
| Supporting the UK’s fishing industry | Budget 2018 |
| City and growth deals in Scotland | Budget 2018 |
| Maintaining the UK’s globally competitive oil and gas fiscal regime | Budget 2018 |
| Oil and gas taxation: transferrable tax history and retention of decommissioning expenditure | Budget 2018 |
| Strengthening the UK’s offshore decommissioning industry | Budget 2018 |
| Growth deals in Wales | Budget 2018 |
| Wales: Infrastructure | Budget 2018 |
| Welsh Government borrowing powers for the M4 relief road | Budget 2018 |
| City Deals in Northern Ireland | Budget 2018 |
| Shared and integrated education and shared housing in Northern Ireland | Budget 2018 |
| Belfast regeneration funding | Budget 2018 |
| VAT and APD | Budget 2018 |
| NHS funding | Budget 2018 |
| Mental health funding | Budget 2018 |
| Support for air ambulance trusts | Budget 2018 |
| Additional social care funding | Budget 2018 |
| Children’s social care improvement | Budget 2018 |
| School equipment and maintenance uplift | Budget 2018 |
| Maths and physics teacher retention trial | Budget 2018 |
| Youth Endowment Fund (YEF) | Budget 2018 |
| Contestable Fund | Budget 2018 |
| Centre for Public Service Leadership | Budget 2018 |
| Defence spending | Budget 2018 |
| Counter-terrorism police funding | Budget 2018 |
| Prisons and the wider justice system | Budget 2018 |
| Official Development Assistance | Budget 2018 |
| Universal Credit Work Allowance increase | Budget 2018 |
| Extra help for households moving onto Universal Credit | Budget 2018 |
| Welfare: Funding for previously announced measures | Budget 2018 |
| Housing Benefit | Budget 2018 |
| Parental bereavement leave and pay | Budget 2018 |
| Extension to the closure of childcare vouchers to new entrants | Budget 2018 |
| Inclusion of Dupuytren’s contracture in Industrial Injuries Disablement Benefit | Budget 2018 |
| National Living Wage (NLW) and National Minimum Wage (NMW) | Budget 2018 |
| Extension of the New Enterprise Allowance (NEA) | Budget 2018 |
| 26-30 railcard | Budget 2018 |
| Making it easier to claim compensation | Budget 2018 |
| Blocking scams and nuisance phone calls | Budget 2018 |
| Banning pensions cold calling | Budget 2018 |
| Promoting greater choice of wedding venues | Budget 2018 |
| Affordable Credit Challenge Fund | Budget 2018 |
| Allow Regulated Social Landlords (RSLs) to refer to sources of affordable credit | Budget 2018 |
| Dormant assets fund to target access to affordable credit | Budget 2018 |
| No-interest loans scheme pilot | Budget 2018 |
| Breathing space for people in debt | Budget 2018 |
| Supporting the credit union sector | Budget 2018 |
| Improving NS&I’s offer to customers | Budget 2018 |
| Pension Dashboards | Budget 2018 |
| Boosting pensions for the self-employed | Budget 2018 |
| Village halls, Miners’ Welfare facilities and Armed Forces Organisations’ facilities | Budget 2018 |
| First World War commemoration | Budget 2018 |
| Holocaust commemoration and education fund | Budget 2018 |
Tax updates and technical changes
| Income tax/rates/thresholds | Overview of Tax Legislation and Rates |
| Charity small trading tax exemption increase | Overview of Tax Legislation and Rates |
| Costs of altering land for installing plant | Overview of Tax Legislation and Rates |
| Corporate Interest Restriction: Amendments | Overview of Tax Legislation and Rates |
| Corporate Interest Restriction: Tax responses to accounting standards for leasing | Overview of Tax Legislation and Rates |
| Corporation tax (UK property income of non-UK residents) | Overview of Tax Legislation and Rates |
| Anti-tax Avoidance Directive – Controlled Foreign Companies | Overview of Tax Legislation and Rates |
| Anti-tax Avoidance Directive - Hybrids | Overview of Tax Legislation and Rates |
| Permanent establishment: anti-fragmentation rule | Overview of Tax Legislation and Rates |
| Diverted Profits Tax: amendments | Overview of Tax Legislation and Rates |
| Entrepreneurs’ Relief: where shareholding ‘diluted’ below the 5% threshold | Overview of Tax Legislation and Rates |
| Capital Gains Tax: Exit charge payment plan | Overview of Tax Legislation and Rates |
| Capital Gains Tax payment window | Overview of Tax Legislation and Rates |
| Inheritance Tax: Changes to Residence Nil Rate Band | Overview of Tax Legislation and Rates |
| VAT reverse charge: anti-avoidance amendments to Construction Industry Scheme | Overview of Tax Legislation and Rates |
| Carbon Emissions Tax | Overview of Tax Legislation and Rates |
| Landfill Tax rates 2019-20 | Overview of Tax Legislation and Rates |
| Movement of soft drinks between the UK and the Isle of Man | Overview of Tax Legislation and Rates |
| HGV road user levy | Overview of Tax Legislation and Rates |
| Uprating of the fuel and van benefit charges 2019-20 | Overview of Tax Legislation and Rates |
| Alcohol Duty – mid-strength cider | Overview of Tax Legislation and Rates |
| Stamp Duty, Stamp Duty Reserve Tax (SDRT) and Stamp Duty Land Tax (SDLT): resolution of financial institutions | Overview of Tax Legislation and Rates |
| Stamp duty relief for Share Incentive Plans | Overview of Tax Legislation and Rates |
| SDLT Higher Rates – minor amendments | Overview of Tax Legislation and Rates |
| Extension of security deposit legislation | Overview of Tax Legislation and Rates |
| Amendment to interest provisions for late payment, repayments and penalties | Overview of Tax Legislation and Rates |
| Voluntary tax returns | Overview of Tax Legislation and Rates |
| Statutory remedy re Advanced Corporation Tax | Overview of Tax Legislation and Rates |
| Social Investment Tax Relief review | Overview of Tax Legislation and Rates |
| Enterprise Investment Scheme (EIS) knowledge-intensive fund structure | Overview of Tax Legislation and Rates |
| Gift Aid Small Donations Scheme | Overview of Tax Legislation and Rates |
| Legislating the existing tax treatment of expenses for unpaid office-holders | Overview of Tax Legislation and Rates |
| Delay to NICs Reforms of Termination Payments and income from sporting testimonials | Overview of Tax Legislation and Rates |
| Insurance contracts: response to new accounting standards | Overview of Tax Legislation and Rates |
| CGT private residence relief: review of ancillary reliefs | Overview of Tax Legislation and Rates |
| IHT – trusts settlement definition | Overview of Tax Legislation and Rates |
| Amendments to guidance for VAT groups on bought in services | Overview of Tax Legislation and Rates |
| Landfill Communities Fund – 2019 to 2020 | Overview of Tax Legislation and Rates |
| Alcohol Duty: Simplification | Overview of Tax Legislation and Rates |
| Small Brewers Relief | Overview of Tax Legislation and Rates |
| ATED increases in Annual Chargeable Amounts for the 2019-20 chargeable period | Overview of Tax Legislation and Rates |
| Online platforms role in ensuring tax compliance | Overview of Tax Legislation and Rates |
| Amendments Harmonisation | Overview of Tax Legislation and Rates |
| Amendments to the General Anti-Abuse Rule (GAAR) | Overview of Tax Legislation and Rates |
| Penalties Reform | Overview of Tax Legislation and Rates |
| Amending HMRC’s Civil Information Powers | Overview of Tax Legislation and Rates |