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About Budget 2014
  • State Pension top up

    Voluntary Class 3A contributions for people reaching State Pension age before 6 April 2016 to increase their additional State Pension.

    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • Exemptions from climate change levy for mineralogical and metallurgical processes guidance

    Guidance for claimants of exemptions from climate change levy (CCL) for mineralogical and metallurgical processes.

    • Updated:
  • Transferable tax allowances for married couples and civil partners

    This Tax Information and Impact Note explains the circumstances allowing the transfer of personal allowances.

    • Updated:
  • The starting rate of tax for savings

    This Tax Information and Impact Note explains the reduction in starting rate for savings to 0% and increase the starting rate band to £5,000.

    • Updated:
  • The starting rate of tax for savings: guidance

    This gives information about changes to the starting rate of tax on savings as announced at Budget 2014

    • Updated:
  • Budget 2014: Key announcements

    Budget 2014: Chancellor sets out how the government is taking further action to build a resilient economy.

    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • Freedom and choice in pensions

    This consultation seeks views on details of the government’s plans to offer greater flexibility in accessing pensions.

    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • VAT: prompt payment discounts

    This Tax Information and Impact Note explains a change to UK VAT law on prompt payment discounts to bring it into line with EU VAT law.

    • Updated:
  • Vehicle excise duty: 40 year rolling exemption for classic vehicles

    This Tax Information and Impact Note explains the extended exemption from Vehicle Excise Duty to vehicles constructed before 1 January 1974.

    • Updated:
  • Millions of parents to get help with childcare costs

    New Tax-Free Childcare scheme to be increased up to £2,000 per child and extended to all children under 12 within the first year.

    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • VAT: reverse charge for gas and electricity

    This Tax Information and Impact Note explains a change to the VAT treatment of gas and electricity.

    • Updated:
  • State Pension top ups: pensions can be increased by up to £25 a week

    Pensioners and those who reach pension age in the next 2 years will be able to get up to £25 of additional State Pension a week.

    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • Budget 2014: HM Revenue and Customs overview

    An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.

    • Updated:
  • DFID Sierra Leone spends nearly £70m in 2013-14

    Figures released by the UK Department for international Development (DFID) confirm the UK’s position as Sierra Leone’s leading bilateral donor to help reduce poverty in Sierra Leone.

    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • The New ISA - factsheet

    This 2-page fact sheet provides information on the New ISA (NISA).

    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • Chancellor George Osborne's Budget 2014 speech

    The Budget 2014 speech in full.

    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • New £1 coin announced

    The new £1 coin will have the same shape as the 12-sided three pence piece or ‘threepenny bit’.

    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • Pensions freedom for 400,000 hardworking people from today

    First step in the government’s fundamental reforms to British pensions unveiled in Budget 2014.

    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • Draft tax legislation published

    Government publishes draft tax legislation to implement Budget and Autumn Statement 2014 policies

    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • Competitiveness of UK tax administration review

    Documents relating to the OTS competitiveness of UK tax administration review, including the final report published on 9 October 2014.

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