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This measure introduces a temporary 130% super-deduction for main rate assets, and a temporary 50% first-year allowance for special rate assets.
This tax information and impact note is about the new exemption for Northern Ireland Housing Executive.
This tax information and impact note is about the change to the off-payroll working rules from April 2021, and updates and replaces the tax information and impact note published on 11 July 2019.
This tax information and impact note is about maintaining the Personal Allowance and basic rate limit at their 2021 to 2022 tax year levels up to and including the 2025 to 2026 tax year.
This tax information and impact note is about the extension of the temporary increase to the Stamp Duty Land Tax nil rate band for residential properties.
This tax information is about the extension to the tax and National Insurance contributions exemption for employer provided and employer-reimbursed coronavirus antigen tests.
This tax information and impact note is about the easement for employer provided cycles exemption.
This tax information and impact note is about Vehicle Excise Duty uprating
This tax information and impact note is about the exemption for employer-reimbursed coronavirus antigen test.
The tax information and impact note is about an extension to the time limited exception to working time requirements.
This tax information and impact note is about the extension of the Social Investment tax relief.
This tax information and impact note is about changes to Climate Change Levy main and reduced rates.
This tax information and impact note is about the extension to the temporary tax and National Insurance contributions exemption for home-office expenses.
This tax information and impact note is about the temporary increase in the annual investment allowance (AIA).
This tax information and impact note is about a Stamp Duty Land Tax relief for Freeports.
This tax information and impact note is about an Income Tax exemption of coronavirus support scheme payments made to working households receiving tax credits.
This tax information and impact note is about an enhanced rate of Structures and Buildings allowance in Freeports.
This tax information and impact note is about the new reduced rate of VAT for hospitality, holiday accommodation and attractions.
This tax information and impact note is about changes to Corporation Tax loss relief rules.
This tax information and impact note is about an amendment to Vehicle Excise Duty expensive car supplement.
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