Finance Act 2019 Alert Sample


Alert Sample

View the Parallel Parliament page for the Finance Act 2019

Information since 11 Feb 2025, 5:51 a.m.


Finance Act 2019 mentioned

Calendar
Wednesday 7th May 2025 4:30 p.m.
First Delegated Legislation Committee - Debate
Subject: The draft Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025
Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025 View calendar - Add to calendar
Thursday 20th March 2025
Royal Assent - Main Chamber
Subject: Finance Act 2025
View calendar - Add to calendar


Parliamentary Debates
Renters’ Rights Bill
124 speeches (33,119 words)
Monday 12th May 2025 - Lords Chamber
Ministry of Housing, Communities and Local Government
Mentions:
1: None consequence of the other amendments made by this section—(a) in paragraph 16E(3) of Schedule 2 to the Finance Act - Link to Speech

Business without Debate
0 speeches (None words)
Monday 12th May 2025 - Commons Chamber
Draft Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025
9 speeches (1,509 words)
Wednesday 7th May 2025 - General Committees
HM Treasury
Mentions:
1: James Murray (LAB - Ealing North) modernise the tax system in relation to late payment penalties, as set out in schedule 26 of the Finance Act - Link to Speech
2: Gareth Davies (Con - Grantham and Bourne) The Finance Act 2021 introduced a new penalty regime for late submissions of returns and for late payment - Link to Speech

Basel 3.1
19 speeches (1,107 words)
Thursday 3rd April 2025 - Lords Chamber
HM Treasury
Mentions:
1: Baroness Kramer (LD - Life peer) 3.1, as agreed by the OECD, G7 and G20, with the undertaxed profits rule, put into UK law in the Finance Act - Link to Speech

Farming and Rural Communities
49 speeches (19,704 words)
Thursday 3rd April 2025 - Lords Chamber
Department for Environment, Food and Rural Affairs
Mentions:
1: Lord Fuller (Con - Life peer) illiteracy, I detect something more sinister afoot in the new planning measures, for buried away in the Finance Act - Link to Speech

Spring Statement
72 speeches (10,194 words)
Thursday 27th March 2025 - Lords Chamber
HM Treasury
Mentions:
1: Baroness Kramer (LD - Life peer) We have just voted into law with the Finance Act an undertaxed profits rule, which would let us claw - Link to Speech



Select Committee Documents
Friday 13th June 2025
Written Evidence - Corporate Justice Coalition
FLS0041 - Forced Labour in UK Supply Chains

Forced Labour in UK Supply Chains - Human Rights (Joint Committee)

Found: Since its introduction in the Bribery Act 2010, it has also been adopted for the Criminal Finance Act

Thursday 12th June 2025
Correspondence - Correspondence from the National Crime Agency relating to Forced Labour

Human Rights (Joint Committee)

Found: The Criminal Finance Act 2017 added s.241A which widened the definition to include gross human rights

Wednesday 21st May 2025
Estimate memoranda - UKAEA Pension Schemes Main Estimate Memorandum 2025-26

Energy Security and Net Zero Committee

Found: The Authority Pension Schemes are statutory schemes as defined under Section 26(1) of the Finance Act

Tuesday 20th May 2025
Written Evidence - Startup Coalition
IND0113 - Industrial Strategy

Industrial Strategy - Business and Trade Committee

Found: In France’s 2024 Finance Act they introduced a scheme similar to EIS and SEIS, targeting early-stage

Friday 16th May 2025
Report - Twenty-fourth Report - 2 Statutory Instruments Reported

Statutory Instruments (Joint Committee)

Found: (Engineering College of Technology Limited) Order 2025 S.I. 2025/399 The Finance Act 2021 (Amendment

Friday 16th May 2025
Written Evidence - Churches' Legislation Advisory Service
HER0019 - Protecting built heritage

Protecting built heritage - Culture, Media and Sport Committee

Found: religious worship” is wholly exempt from business rates under Schedule 5 of the Local Government Finance Act

Monday 12th May 2025
Written Evidence - Cardiff University, School of Law and Politics
AIFS0082 - AI in financial services

Treasury Committee

Found: Introduce an ‘AI in Finance Act’ Parliament should strongly consider a dedicated AI in Finance Act, modelled

Thursday 8th May 2025
Written Evidence - Linklaters LLP
ROL0017 - Rule of Law

Rule of Law - Constitution Committee

Found: required to be subject to Parliamentary scrutiny.8 2 Retroactivity 2.1 Taxation: Section 58 of the Finance Act

Thursday 8th May 2025
Written Evidence - ALTER
HLV0054 - Delivering 1.5 million new homes: Land Value Capture

Delivering 1.5 million new homes: Land Value Capture - Housing, Communities and Local Government Committee

Found: The Local Government Finance Act 1992 made no provision for revaluation or re-banding. 2 https://www.libdemsalter.org.uk

Wednesday 7th May 2025
Report - 1st Report – The role of natural capital in the UK's green economy

Environmental Audit Committee

Found: Inheritance Tax Agricultural Property Relief to environmental land management agreements, November 2024; Finance Act

Friday 2nd May 2025
Report - Seventh Report of Session 2024-25 - 1 Statutory Instrument Reported

Statutory Instruments (Select Committee)

Found: Title Draft The Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025 Draft

Wednesday 23rd April 2025
Oral Evidence - (self-employed), Policy Exchange, and Hansard Society

Rule of Law - Constitution Committee

Found: should be more careful about putting rights into law because of the difficulty of 1 Part 4 of the Finance Act

Monday 14th April 2025
Written Evidence - Labour Land Campaign
HLV0015 - Delivering 1.5 million new homes: Land Value Capture

Delivering 1.5 million new homes: Land Value Capture - Housing, Communities and Local Government Committee

Found: the leadership of Ramsay MacDonald, put Land Value Tax (LVT) on the Statute Book as part of the Finance Act

Thursday 3rd April 2025
Written Evidence - Centre for Urban and Regional Development Studies (CURDS), Newcastle University
LGFS0004 - Local Government Financial Sustainability

Public Accounts Committee

Found: local authorities since 2018 have had to issue Section 114 notices under the Local Government Finance Act

Thursday 3rd April 2025
Written Evidence - Nottingham Trent University, Nottingham Trent University, Nottingham Trent University, Nottingham Trent University, and Nottingham Trent University
LGFS0014 - Local Government Financial Sustainability

Public Accounts Committee

Found: and Birmingham City Council, all of which issued Section 114 Notices under the Local Government Finance Act



Written Answers
Voluntary Organisations: Business Rates
Asked by: Al Pinkerton (Liberal Democrat - Surrey Heath)
Tuesday 24th June 2025

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, whether her Department is taking steps to address variation between local authorities in the application of discretionary business rates relief for not-for-profit organisations.

Answered by Jim McMahon - Minister of State (Housing, Communities and Local Government)

Section 47 of the Local Government Finance Act 1988 provides billing authorities with discretionary powers to award business rates reliefs to properties within their area. This is a local decision for individual billing authorities.

Council Tax: Valuation
Asked by: Tom Morrison (Liberal Democrat - Cheadle)
Monday 9th June 2025

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of the Council Tax banding appeals process conducted by the Valuation Office Agency.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Council Tax banding appeals process is governed by the statutory requirements set out in the Local Government Finance Act 1992 and secondary legislation. In England, primarily the Council Tax (Alteration of Lists and Appeals) (England) Regulations 2009 and the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009. In Wales, primarily the Council Tax (Alteration of Lists and Appeals) Regulations 1993 and the Valuation Tribunal for Wales Regulations 2010.

Responsibility for administering the appeals process sits with the Valuation Tribunal for England and the Valuation Tribunal for Wales.

Inheritance Tax
Asked by: Andrew Rosindell (Conservative - Romford)
Monday 28th April 2025

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will take steps to increase Inheritance Tax thresholds.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The previous Government fixed the nil-rate band and residence nil-rate band at their current levels until the end of 2027-28.

This Government set out its plans for inheritance tax thresholds at Autumn Budget 2024 by fixing the nil-rate band and residence nil-rate band at their current levels for a further two years in 2028-29 and 2029-30. This is included in Finance Act 2025.

Holiday Accommodation
Asked by: Carla Denyer (Green Party - Bristol Central)
Tuesday 8th April 2025

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, what her planned timetable is for (a) introducing a registration scheme for short-term lets, (b) removing the furnished holiday let rules to ensure all income from property will be treated the same for tax purposes and (c) concluding her consideration of what additional powers she might give local authorities to enable them to respond to the pressures created by short-term lets.

Answered by Matthew Pennycook - Minister of State (Housing, Communities and Local Government)

The government remains committed to introducing a national mandatory registration scheme for short-term lets. The initial phase of digital development is now complete, and public testing is planned to start in the next 12 months. Further details about the implementation of the scheme will be announced in due course.

The furnished holiday lettings rules cease to apply in tax years commencing on or after 6 April 2025 for Income Tax and for Capital Gains Tax, and 1 April 2025 for Corporation Tax and for Corporation Tax on chargeable gains. This was enacted by the Finance Act 2025.

We are considering what further powers we might give to local authorities to enable them to respond to the pressures created by second homes and short-term lets. We will announce further details on this in due course.

Electric Vehicles: Taxation
Asked by: Luke Murphy (Labour - Basingstoke)
Thursday 20th March 2025

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the introduction of low benefit-in-kind rates for electric vehicles on job creation since 2020-21.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Company cars in the UK are subject to an emissions-based regime, which taxes vehicles based on their list price as well as their CO2 emission level. The Government recognises that this regime plays an important role in the electric vehicle transition.

In July 2019, the Government announced new company car tax rates for the tax years 2020 to 2025, which included generous incentives for electric vehicles. These were legislated for as part of the Finance Act 2020. The Government subsequently announced rates for 2025 to 2028 at Autumn Statement 2022, and rates for 2028 to 2030 at Autumn Budget 2024.

Alongside each fiscal event where the changes were announced, an accompanying Tax Information and Impact Note was published setting out expected economic, equalities and other impacts of the new rates. In each of these notes, the rates were not expected to have any significant macroeconomic impacts, such as impacts on GDP and job creation.

At Budget 2024, the Chancellor announced £2 billion of funding to 2030 to support the zero emissions vehicle manufacturing base and supply chain, recognising the value that the industry delivers for the UK and its ongoing transition.



Secondary Legislation
Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2025
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”).
Department for Business and Trade
Parliamentary Status - Text of Legislation - Made negative
Laid: Friday 27th June - In Force: 18 Jul 2025

Found: By virtue of section 32A of the Act (as inserted by section 75 of the Finance Act 2022 (c. 3)), where

Online Safety Act 2023 (Qualifying Worldwide Revenue) Regulations 2025
These Regulations are made under the Online Safety Act 2023 (the “Act”).
Parliamentary Status - Text of Legislation - Draft affirmative
Laid: Thursday 26th June - In Force: Not stated

Found: Online Safety Act 2023; “applicable accounting standards” has the meaning given by section 64 of the Finance Act

Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025
These Regulations make provision implementing the rules and commentary set out in the OECD Crypto-Asset Reporting Framework first published in 2022 and subsequently amended in June 2023 and October 2023 (‘the rules’). They impose obligations on certain individuals and entities that make available a trading platform or provide a service effectuating exchanges between cryptoassets and fiat currencies or between one or more forms of certain cryptoassets, where those individuals or entities have a relevant nexus to the UK (‘UK reporting cryptoasset service providers’). UK reporting cryptoasset service providers are required to carry out due diligence on users of their services, to report information about those users to HMRC and to notify those users that the information will be reported to HMRC.
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Wednesday 25th June - In Force: 1 Jan 2026

Found: Treasury make the following Regulations in exercise of the powers conferred by section 136 of the Finance Act

International Tax Compliance (Amendment) Regulations 2025
These Regulations amend the International Tax Compliance Regulations 2015 (S.I. 2015/878) (“the principal Regulations”) which give effect to agreements and arrangements reached between the United Kingdom and other jurisdictions to improve international tax compliance.
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Wednesday 25th June - In Force: 16 Jul 2025

Found: 2025The Treasury make these Regulations in exercise of the powers conferred by section 136 of the Finance Act

Customs (Miscellaneous Amendments) Regulations 2025
This instrument contains various amendments to Customs secondary legislation made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“TCTA”), and amendments to the Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036) (“the Postal Packets Regulations”) made under powers contained in the Postal Services Act 2000 (c. 26).
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Wednesday 25th June - In Force: 16 Jul 2025

Found: 13 of these Regulations in exercise of the powers conferred by sections 24(3) and 26(1) of the Finance Act

Individual Savings Account (Amendment) Regulations 2025
These Regulations amend the Individual Savings Accounts Regulations 1998 (“the principal Regulations”).
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Tuesday 24th June - In Force: Not stated

Found: In these footnotes, “FA” followed by a year is a reference to a Finance Act of that year.

Private Intermittent Securities and Capital Exchange System (Exemption from Stamp Duties) Regulations 2025
These Regulations provide an exemption from all stamp duties on the transfer of a PISCES share in connection with trading activity that takes place on a PISCES under the PISCES sandbox arrangements described in regulation 3(2) of the Financial Services and Markets Act 2023 (Private Intermittent Securities and Capital Exchange System Sandbox) Regulations 2025 (‘the PISCES Sandbox Regulations’). The PISCES Sandbox Regulations have effect as an FMI sandbox within the meaning of section 13 of the Financial Services and Markets Act 2023 (c. 29). A PISCES is a new kind of share-trading system that will allow private companies to have their shares traded intermittently and is defined in regulation 3(3) of the PISCES Sandbox Regulations.
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Thursday 12th June - In Force: 3 Jul 2025

Found: 2025The Treasury make these Regulations in exercise of the powers conferred by section 56 of the Finance Act

Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025
These Regulations make provision about the tax treatment of unauthorised payments made under public service pension schemes in connection with the Public Service Pensions and Judicial Offices Act 2022 (“PSPJOA 2022”). They also make provision consequential on the abolition of the lifetime allowance.
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Thursday 3rd April - In Force: 24 Apr 2025

Found: 2025The Treasury make these Regulations in exercise of the powers conferred by section 11 of the Finance Act

Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025
These Regulations provide for exemptions from capital gains tax, corporation tax, income tax and a relief from inheritance tax for payments received under Horizon Shortfall Scheme Appeals, an independent appeals process created by the Department for Business and Trade.
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Thursday 3rd April - In Force: 28 Apr 2025

Found: Part 1 and 7(1)(e), 7(3), 9(3)(b) and (d) and 10(3)(b) and (4)(b) of Part 2 of Schedule 15 to the Finance Act

Customs (Tariff and Miscellaneous Amendments) Regulations 2025
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22).
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Wednesday 2nd April - In Force: 27 Apr 2025

Found: By virtue of section 32A of the Act (as inserted by section 75 of the Finance Act 2022 (c. 3)), where

Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025
These Regulations specify territories as Pillar Two territories, and taxes as qualifying domestic top-up taxes and accredited qualifying domestic top-up taxes, in support of the implementation and operation of the Organisation for Economic Co-operation and Development/G20 Inclusive Framework’s Pillar Two model rules.
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Monday 31st March - In Force: Not stated

Found: (1)2023 c. 30; Section 241 was amended by paragraphs 8 and 51(1) of Schedule 4 to the Finance Act 2025

Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025
These Regulations increase the penalties for late payment of tax in Schedule 26 to the Finance Act 2021 ("Schedule 26").
Parliamentary Status - Text of Legislation - Draft affirmative
Laid: Monday 31st March - In Force: 31 May 2025

Found: Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025

Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025
These Regulations make provision concerning the rate of interest applying to certain amounts payable to the Commissioners for His Majesty’s Revenue and Customs (“HMRC”).
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Wednesday 26th March - In Force: 6 Apr 2025

Found: 1989(1), section 197(1) to (3) of the Finance Act 1996(2), section 103(1) and (3) of the Finance

Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025
These Regulations amend the Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations (S.I.2024/320) (“the 2024 Regulations”).
Parliamentary Status - Text of Legislation - Made negative
Laid: Tuesday 25th March - In Force: 15 Apr 2025

Found: make these Regulations in exercise of the powers conferred by paragraph 83WA of Schedule 18 to the Finance Act



Parliamentary Research
Taxation of state pension - CBP-10250
May. 08 2025

Found: Provision to this effect was made by section 27(2) of the Finance Act 1946. 4 HC Deb 8 June 2006 c864W

Direct taxes: Rates and allowances for 2025/26 - CBP-10237
Apr. 08 2025

Found: statutory requirement –called the “Rooker–Wise” amendment – was introduced under section 22 of the Finance Act



Bill Documents
Jun. 24 2025
HL Bill 113 (as amended in Committee)
Employment Rights Bill 2024-26
Bill

Found: Finance Act 2000 1071 In the Finance Act 2000, omit section 148 (use of minimum wage information).

Jun. 18 2025
Bill 81 2024-25 (as introduced)
Health Insurance (Exemption from Insurance Premium Tax) Bill 2024-26
Bill

Found: — 1 Exemption of health insurance from insurance premium tax (1) Part 1 of Schedule 7A to the Finance Act

Jun. 05 2025
Bill 255 2024-25 - large print
Pension Schemes Bill 2024-26
Bill

Found: with section 43(1); 62:10 62:15“registered pension scheme” has the meaning given in Part 4 of the Finance Act

Jun. 05 2025
Bill 255 2024-25 (as introduced)
Pension Schemes Bill 2024-26
Bill

Found: accordance with section 43(1); 20“registered pension scheme” has the meaning given in Part 4 of the Finance Act

Jun. 05 2025
Bill 255 EN 2024-25 - large print
Pension Schemes Bill 2024-26
Explanatory Notes

Found: authorising and regulating the operation of contract-based personal pension schemes. 31 The Finance Act

Jun. 05 2025
Bill 255 EN 2024-25
Pension Schemes Bill 2024-26
Explanatory Notes

Found: authorising and regu lating the operation of contract-based personal pension schemes. 31 The Finance Act

May. 15 2025
HL Bill 103 (as amended in Committee)
Renters' Rights Bill 2024-26
Bill

Found: of tenants under assured tenancies for council tax 30 In section 6(6) of the Local Government Finance Act

May. 12 2025
Bill 59 EN 2024-25
Courts (Remote Hearings) Bill 2024-26
Explanatory Notes

Found: Paragraph 8(1)(b) of Schedule 4 to Local Government Finance Act 1992 provides that secondary legislation

May. 12 2025
Bill 59 2024-25 (as introduced)
Courts (Remote Hearings) Bill 2024-26
Bill

Found: ” (4) In Schedule 4 to the Local Government Finance Act 1992 (enforcement: England and Wales), in paragraph

May. 08 2025
HL Bill 60-V Fifth marshalled list for Committee
Renters' Rights Bill 2024-26
Amendment Paper

Found: consequence of the other amendments made by this section— (a) in paragraph 16E(3) of Schedule 2 to the Finance Act

May. 01 2025
Public Authorities (Fraud, Error and Recovery) Bill: Delegated Powers Memorandum
Public Authorities (Fraud, Error and Recovery) Bill 2024-26
Delegated Powers Memorandum

Found: Schedule 23 to the Finance Act 2011, paragraph 41(1). c.

May. 01 2025
HL Bill 60-IV Fourth marshalled list for Committee
Renters' Rights Bill 2024-26
Amendment Paper

Found: consequence of the other amendments made by this section— (a) in paragraph 16E(3) of Schedule 2 to the Finance Act

Apr. 30 2025
HL Bill 96 Explanatory Notes
Public Authorities (Fraud, Error and Recovery) Bill 2024-26
Explanatory Notes

Found: 513 This power is broadly similar to powers contained within the Child Support Act 1991 and the Finance Act

Apr. 25 2025
HL Bill 60-III Third marshalled list for Committee
Renters' Rights Bill 2024-26
Amendment Paper

Found: consequence of the other amendments made by this section— (a) in paragraph 16E(3) of Schedule 2 to the Finance Act

Apr. 23 2025
HL Bill 60-II Second marshalled list for Committee
Renters' Rights Bill 2024-26
Amendment Paper

Found: consequence of the other amendments made by this section— (a) in paragraph 16E(3) of Schedule 2 to the Finance Act

Apr. 16 2025
HL Bill 60-I Marshalled list for Committee
Renters' Rights Bill 2024-26
Amendment Paper

Found: consequence of the other amendments made by this section— (a) in paragraph 16E(3) of Schedule 2 to the Finance Act

Apr. 15 2025
HL Bill 60 Running list of amendments – 15 April 2025
Renters' Rights Bill 2024-26
Amendment Paper

Found: amendments made by this section— Renters' Rights Bill 50 in paragraph 16E(3) of Schedule 2 to the Finance Act

Apr. 14 2025
HL Bill 60 Running list of amendments – 14 April 2025
Renters' Rights Bill 2024-26
Amendment Paper

Found: consequence of the other amendments made by this section— (a) in paragraph 16E(3) of Schedule 2 to the Finance Act

Apr. 10 2025
HL Bill 60 Running list of amendments – 10 April 2025
Renters' Rights Bill 2024-26
Amendment Paper

Found: consequence of the other amendments made by this section— (a) in paragraph 16E(3) of Schedule 2 to the Finance Act

Apr. 08 2025
HL Bill 60 Running list of amendments - 8 April 2025
Renters' Rights Bill 2024-26
Amendment Paper

Found: consequence of the other amendments made by this section— (a) in paragraph 16E(3) of Schedule 2 to the Finance Act

Apr. 03 2025
HL Bill 60 Running list of amendments - 3 April 2025
Renters' Rights Bill 2024-26
Amendment Paper

Found: consequence of the other amendments made by this section— (a) in paragraph 16E(3) of Schedule 2 to the Finance Act

Apr. 02 2025
HL Bill 60 Running list of amendments - 2 April 2025
Renters' Rights Bill 2024-26
Amendment Paper

Found: consequence of the other amendments made by this section— (a) in paragraph 16E(3) of Schedule 2 to the Finance Act

Apr. 01 2025
HL Bill 60 Running list of amendments - 1 April 2025
Renters' Rights Bill 2024-26
Amendment Paper

Found: consequence of the other amendments made by this section— (a) in paragraph 16E(3) of Schedule 2 to the Finance Act



Department Publications - Guidance
Monday 30th June 2025
Department of Health and Social Care
Source Page: DHSC group accounting manual 2025 to 2026
Document: (PDF)

Found: These are the aggregate input amounts, calculated using the method set out in section 229 of the Finance Act

Tuesday 17th June 2025
Department for Energy Security & Net Zero
Source Page: Combined heat and power quality assurance (CHPQA) standard
Document: (PDF)

Found: Conventional Fuels are those described as taxable commodities under the Finance Act, 2000, Schedule

Tuesday 17th June 2025
Department for Energy Security & Net Zero
Source Page: Combined heat and power quality assurance (CHPQA) standard
Document: (PDF)

Found: Conventional Fuels are those described as taxable commodities under the Finance Act, 2000, Schedule

Tuesday 17th June 2025
Department for Energy Security & Net Zero
Source Page: Combined heat and power quality assurance (CHPQA) standard
Document: (PDF)

Found: and communal heating Conventional Fuels are those described as taxable commodities under the Finance Act

Thursday 29th May 2025
Home Office
Source Page: Immigration Rules archive: 9 April 2025 to 28 May 2025
Document: (PDF)

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Friday 16th May 2025
Department for Energy Security & Net Zero
Source Page: Non-domestic private rented property: minimum energy efficiency standard - landlord guidance
Document: detailed version of the landlord guidance (PDF)

Found: non-domestic rating list (the rating list maintained under section 41 of the Local Government Finance Act

Thursday 10th April 2025
Home Office
Source Page: Immigration Rules archive: 2 April 2025 to 8 April 2025
Document: (PDF)

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Tuesday 8th April 2025
Home Office
Source Page: Immigration Rules archive: 12 March 2025 to 1 April 2025
Document: (PDF)

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Wednesday 26th March 2025
Department for Education
Source Page: Academies accounts direction and submitting your audited financial statements
Document: (PDF)

Found: Taxation The academy trust is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act

Wednesday 26th March 2025
Department for Education
Source Page: Academies accounts direction and submitting your audited financial statements
Document: (PDF)

Found: Taxation The academy trust is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act



Department Publications - Transparency
Friday 27th June 2025
Foreign, Commonwealth & Development Office
Source Page: Wilton Park annual report and accounts 2024 to 2025
Document: (PDF)

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Monday 16th June 2025
HM Treasury
Source Page: Contingencies Fund account 2024 to 2025
Document: (PDF)

Found: Contingencies Fund, including the permanent capital of £1.5 million (as per section 52 of the Finance Act



Department Publications - Research
Thursday 26th June 2025
HM Treasury
Source Page: Covid-19 Business Support Meta-Evaluation
Document: (PDF)

Found: in evaluations included:  Legislative support for overall recovery : Legislation, such as the Finance Act

Tuesday 6th May 2025
HM Treasury
Source Page: UK official holdings of international reserves: April 2025
Document: (PDF)

Found: https://www.bankofengland.co.uk/statistics/uk-international-reserves/2025/april-2025 30 Under the Finance Act

Thursday 3rd April 2025
HM Treasury
Source Page: UK official holdings of international reserves: March 2025
Document: (PDF)

Found: https://www.bankofengland.co.uk/statistics/uk-international-reserves/2025/march-2025 30 Under the Finance Act



Department Publications - Statistics
Wednesday 4th June 2025
HM Treasury
Source Page: UK official holdings of international reserves: May 2025
Document: (PDF)

Found: https://www.bankofengland.co.uk/statistics/uk-international-reserves/2025/may-2025 30 Under the Finance Act



Department Publications - Consultations
Tuesday 27th May 2025
Department for Energy Security & Net Zero
Source Page: Allocation Round 7: potential eligibility changes for fixed-bottom offshore wind
Document: (PDF)

Found: ii) the carbon price floor on non-oil fossil fuels introduced by amendment of Schedule 6 to the Finance Act

Thursday 15th May 2025
Ministry of Housing, Communities and Local Government
Source Page: Local Government Pension Scheme in England and Wales: Access and fairness
Document: (PDF)

Found: Section 164 was amended by paragraph 6 of Schedule 23 to the Finance Act 2006 (c. 25), paragraph 1

Wednesday 26th March 2025
HM Treasury
Source Page: Climate Change Levy: electrolytic hydrogen and energy context
Document: (PDF)

Found: Processes) Regulations 2005 (SI 2005/1715) https://www.legislation.gov.uk/id/uksi/2005/1715 8 Finance Act



Department Publications - Policy and Engagement
Friday 9th May 2025
HM Treasury
Source Page: Economic Crime Levy Report 2023-24
Document: (PDF)

Found: 1.3 The Economic Crime (Anti Money Laundering) Levy was established through legislation in the Finance Act

Monday 28th April 2025
HM Treasury
Source Page: Tax Treatment of Remote Gambling
Document: (PDF)

Found: will be separate from RBGD and stay within their existing legal structure which is set out in Finance Act



Department Publications - Policy paper
Wednesday 26th March 2025
HM Treasury
Source Page: Spring Statement 2025 document
Document: (PDF)

Found: A power to make the regulations was introduced in the Finance Act 2025. 3.40 PISCES: Tax implications

Wednesday 26th March 2025
HM Treasury
Source Page: Spring Statement 2025 document
Document: (PDF)

Found: A power to make the regulations was introduced in the Finance Act 2025. 3.40 PISCES: Tax implications



Non-Departmental Publications - Transparency
Jun. 30 2025
Flood Re
Source Page: Flood Re annual report and accounts 2024 to 2025
Document: (PDF)
Transparency

Found: Strategy complies with the UK tax strategy publication requirements set out in Part 2 of Schedule 19 Finance Act

Jun. 27 2025
Wilton Park
Source Page: Wilton Park annual report and accounts 2024 to 2025
Document: (PDF)
Transparency

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Jun. 26 2025
Natural England
Source Page: Natural England annual report and accounts 2023 to 2024
Document: (PDF)
Transparency

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Apr. 29 2025
Marine Management Organisation
Source Page: Bristol City Docks and Portishead Pier Harbour Revision Order
Document: (PDF)
Transparency

Found: X Group1 F24 S. 45(9) repealed by Finance Act 1949 (c. 47), Sch. 11 Pt.



Non-Departmental Publications - News and Communications
Jun. 30 2025
Upper Tribunal (Tax and Chancery Chamber)
Source Page: LARRY TRACHTENBERG v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00206 (TCC)
Document: Larry Trachtenberg v The Commissioners off his Majesty’s Revenue and Customs (PDF)
News and Communications

Found: Taxes Management Act 1970 to assess amounts chargeable to income tax under sections 208 and 209 Finance Act

Jun. 17 2025
Upper Tribunal (Tax and Chancery Chamber)
Source Page: HUGH EDWARD MARK OSMOND and MATTHEW CHARLES ALLEN v The Commissioners of His Majesty's Revenue and Customs [2025] UKUT 00183 (TCC)
Document: Hugh Edward Mark Osmond and Matthew Charles Allen v The Commissioners of His Majesty’s Revenue and Customs (PDF)
News and Communications

Found: The TIS provisions date back to section 28 of the Finance Act 1960.

Jun. 09 2025
Upper Tribunal (Tax and Chancery Chamber)
Source Page: DHL AIR (UK) LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00176 (TCC)
Document: DHL AIR (UK) Limited v The Commissioners of His Majesty’s Revenue and Customs (PDF)
News and Communications

Found: The appellant appealed the following matters to the FTT pursuant to section 16(4) Finance Act 1994 (

Jun. 03 2025
Upper Tribunal (Tax and Chancery Chamber)
Source Page: [2025] UKUT 00164 (TCC) Nellsar Limited v The Commissioners for His Majesty's Revenue and Customs
Document: Nellsar Limited v The Commissioners for His Majesty’s Revenue and Customs (PDF)
News and Communications

Found: Fetter Lane London EC4A 1NL CORPORATION TAX –relief for amortisation of goodwill – Schedule 29 Finance Act

May. 28 2025
Upper Tribunal (Tax and Chancery Chamber)
Source Page: [2025] UKUT 00156 (TCC) (1) Scatola and others v The Commissioners of His Majesty's Revenue and Customs
Document: (1) Scatola and others v The Commissioners of His Majesty’s Revenue and Customs (PDF)
News and Communications

Found: Judgment date: 27 May 2025 STAMP DUTY LAND TAX - procedural requirements under Schedule 10, Finance Act

May. 06 2025
Upper Tribunal (Tax and Chancery Chamber)
Source Page: THE KING (on the application of) RETTIG HEATING GROUP UK LIMITED (IN LIQUIDATION) v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00143 (TCC)
Document: THE KING (on the application of) RETTIG HEATING GROUP UK LIMITED (IN LIQUIDATION) v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS (PDF)
News and Communications

Found: Section 83(6) Finance Act 1996 (“FA 1996”), gives HMRC the discretion to extend the two year time limit

Apr. 15 2025
Upper Tribunal (Tax and Chancery Chamber)
Source Page: [2025] UKUT 00127 (TCC) L-L-O Contracting Limited and others v The Commissioners for HM Revenue and Customs
Document: L-L-O Contracting Limited and others v The Commissioners for HM Revenue and Customs (PDF)
News and Communications

Found: multiple dwellings relief – claims for relief for overpaid tax – paras 34 and 34A Schedule 10 Finance Act

Mar. 25 2025
Upper Tribunal (Tax and Chancery Chamber)
Source Page: MORGAN LLOYD TRUSTEES LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS : [2025] UKUT 00102 (TCC)
Document: Morgan Lloyd Trustees Limited v The Commissioners of His Majesty’s Revenue and Customs (PDF)
News and Communications

Found: registered with HM Revenue & Customs (“HMRC”) in accordance with the provisions set out at Part 4, Finance Act



Non-Departmental Publications - Statistics
Jun. 25 2025
HM Revenue & Customs
Source Page: Environmental Impact of Taxes study
Document: (webpage)
Statistics

Found: Eligible processes are specified under paragraphs 51 and 52 of Schedule 6 of the Finance Act 2000 and



Non-Departmental Publications - Guidance and Regulation
Jun. 10 2025
Regulator of Social Housing
Source Page: New entrants registration forms
Document: (webpage)
Guidance and Regulation

Found: ownership trust The "social landlord" within the meaning of paragraph 7(3) of Schedule 9 to the Finance Act

Jun. 03 2025
Defence and Security Accelerator
Source Page: Competition:Innovation in Support of Operations Phase 2 (Cycle 5)
Document: (PDF)
Guidance and Regulation

Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act

May. 02 2025
Environment Agency
Source Page: Relevant convictions for environmental permits
Document: Relevant convictions for environmental permits (webpage)
Guidance and Regulation

Found: Permitting (England and Wales) Regulations 2007, 2010 and 2016 Environmental Protection Act 1990 Finance Act

May. 01 2025
HM Revenue & Customs
Source Page: Employment related securities bulletin 60 (April 2025)
Document: Employment related securities bulletin 60 (April 2025) (webpage)
Guidance and Regulation

Found: Finance Act 2025: Changes to Employee Benefit Trusts At Autumn Budget 2024, the government announced

Apr. 10 2025
Defence and Security Accelerator
Source Page: Competition: Innovation in Support of Operations (Phase 2)
Document: (PDF)
Guidance and Regulation

Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act

Mar. 28 2025
HM Revenue & Customs
Source Page: HMRC Directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282)
Document: HMRC Directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282) (webpage)
Guidance and Regulation

Found: 2009 (a ‘claim notification’) additional information under paragraph 83EA of Schedule 18 to the Finance Act

Mar. 27 2025
HM Revenue & Customs
Source Page: Work out a basis amount using drawdown pension tables
Document: (PDF)
Guidance and Regulation

Found: 2011 Drawdown Pension Tables 1 THE FINANCE ACT 2004 and THE REGISTERED PENSION SCHEMES (RELEVANT

Mar. 27 2025
HM Revenue & Customs
Source Page: Work out a basis amount using drawdown pension tables
Document: (PDF)
Guidance and Regulation

Found: 2006 Drawdown Pension Tables THE FINANCE ACT 2004 and THE REGISTERED PENSION SCHEMES (RELEVANT

Mar. 27 2025
HM Revenue & Customs
Source Page: Work out a basis amount using drawdown pension tables
Document: (PDF)
Guidance and Regulation

Found: 2011 Drawdown Pension Tables 1 THE FINANCE ACT 2004 and THE REGISTERED PENSION SCHEMES (RELEVANT



Non-Departmental Publications - Open consultation
Apr. 28 2025
HM Revenue & Customs
Source Page: Reform of transfer pricing, permanent establishment and Diverted Profits Tax
Document: (webpage)
Open consultation

Found: states that, because of these rules, a tribunal direction given under paragraph 33 of Schedule 18 to Finance Act

Apr. 24 2025
HM Revenue & Customs
Source Page: Draft legislation: carbon border adjustment mechanism
Document: (webpage)
Open consultation

Found: penalties that apply to CBAM.Paragraph 47 adds CBAM to the list of taxes for which Schedule 41 to Finance Act

Apr. 24 2025
HM Revenue & Customs
Source Page: Draft legislation: carbon border adjustment mechanism
Document: (PDF)
Open consultation

Found: Customs; “the customs and excise Acts” has the meaning given by section 1 of CEMA 1979; “FA” means Finance Act

Mar. 26 2025
HM Revenue & Customs
Source Page: Stamp Duty and Stamp Duty Reserve Tax exemption for PISCES transactions
Document: (PDF)
Open consultation

Found: The Treasury make these Regulations in exercise of the powers conferred by section XX of the Finance Act

Mar. 26 2025
HM Revenue & Customs
Source Page: Stamp Duty and Stamp Duty Reserve Tax exemption for PISCES transactions
Document: Stamp Duty and Stamp Duty Reserve Tax exemption for PISCES transactions (webpage)
Open consultation

Found: A power to make the regulations was introduced in the Finance Act 2025.



Non-Departmental Publications - Services
Apr. 09 2025
Department for Levelling Up, Housing and Communities
Source Page: National non-domestic rates return (NNDR3)
Document: (Excel)
Services

Found: that the amounts entered in this form are in accordance with schedule 7B of the Local Government Finance Act



Non-Departmental Publications - Policy paper
Apr. 01 2025
HM Revenue & Customs
Source Page: Increasing VAT and other taxes late payment penalties percentage rate relating to penalty reform
Document: Increasing VAT and other taxes late payment penalties percentage rate relating to penalty reform (webpage)
Policy paper

Found: Details This measure is about increasing late payment penalties imposed by schedule 26 to the Finance Act



Arms Length Bodies Publications
Apr. 03 2025
NHS England
Source Page: 2025/26 NHS Standard Contract – Schedule 2L and explanatory note
Document: 2025/26 NHS Standard Contract - Schedule 2L and explanatory note (webpage)
NHS Standard Contract

Found: Local Government Finance Act 1992 39.3 The exceptions referred to in paragraph 39.1.1 will not



Draft Secondary Legislation
The Online Safety Act 2023 (Qualifying Worldwide Revenue) Regulations 2025
These Regulations are made under the Online Safety Act 2023 (the “Act”).

Found: Online Safety Act 2023; “applicable accounting standards” has the meaning given by section 64 of the Finance Act

The Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025
These Regulations increase the penalties for late payment of tax in Schedule 26 to the Finance Act 2021 ("Schedule 26").

Found: The Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025



Deposited Papers
Thursday 17th April 2025

Source Page: I. Universities UK/ GuildHE accommodation code of practice for student housing. 50p. II. Letter dated 01/04/2025 from Matthew Pennycook MP to the Deposited Papers Clerk regarding a document for deposit in the House libraries. 1p.
Document: GovernmentUUK_CODE_2025_FINAL2__002_.pdf (PDF)

Found: made by the Secretary of State pursuant to paragraph 5(4) of Schedule 1 to the Local Government Finance Act

Wednesday 2nd April 2025

Source Page: Convention between the United Kingdom of Great Britain and Northern Ireland and the Republic of Peru For the elimination of double taxation with respect to taxes on income and on capital gains and the prevention of tax evasion and avoidance. 41p.
Document: Double_Taxation_Convention_between-UK_and_Peru.pdf (PDF)

Found: Kingdom, pension schemes (other than a social security scheme) registered under Part 4 of the Finance Act

Wednesday 2nd April 2025

Source Page: British Council 2023-24 Annual report and accounts. 139p.
Document: British_Council_Annual_Report_and_Accounts_2023-24.pdf (PDF)

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act




Finance Act 2019 mentioned in Scottish results


Scottish Committee Publications
Tuesday 1st April 2025
Report - A report on the subordinate legislation considered by the Delegated Powers and Law Reform Committee on 1 April 2025.
Subordinate Legislation Considered by the Delegated Powers and Law Reform Committee on 1 April 2025

Delegated Powers and Law Reform Committee

Found: the Scottish Regulations”) were made by the Scottish Ministers under section 56(1) and (2) of the Finance Act



Scottish Parliamentary Debates
Housing (Scotland) Bill: Stage 2
256 speeches (207,491 words)
Tuesday 6th May 2025 - Committee
Mentions:
1: Greer, Ross (Green - West Scotland) make it explicit that, when council tax bands are varied under section 74 of the Local Government Finance Act - Link to Speech




Finance Act 2019 mentioned in Welsh results


Welsh Committee Publications

PDF - report

Inquiry: The Welsh Government’s Legislative Consent Memorandum on the Non-Domestic Rating Bill


Found: scrutiny procedure for regulations made under paragraph 5(13A) in Schedule 7 to the Local Government Finance Act


PDF - Legislative Consent Memorandum

Inquiry: The Welsh Government’s Legislative Consent Memorandum on the Non-Domestic Rating Bill


Found: restating and restructuring provisions currently in section 43 and 44 of the Local Government Finance Act


PDF - Supplementary Legislative Consent Memorandum

Inquiry: The Welsh Government’s Legislative Consent Memorandum on the Non-Domestic Rating Bill


Found: Clause 13 amends the Local Government Finance Act 1988 by inserting new paragraphs 4B to 4M, 5ZA to


PDF - responded

Inquiry: The Welsh Government’s Legislative Consent Memorandum on the Non-Domestic Rating Bill


Found: scrutiny procedure for regulations made under paragraph 5(13A) in Schedule 7 to the Local Government Finance Act


PDF - Natural Resources Wales’s Annual Report and Accounts 2020-21

Inquiry: Scrutiny of Natural Resources Wales


Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act


PDF - Natural Resources Wales Annual Report and Accounts 2021-22

Inquiry: Scrutiny of Natural Resources Wales


Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act


PDF - Legislative Consent Memorandum (LCM)

Inquiry: The Welsh Government’s Legislative Consent Memorandum on the Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Bill


Found: Though paragraph 2(8) of Schedule 6 to the Local Government Finance Act 1988 contains power now vested


PDF - report

Inquiry: The Welsh Government’s Legislative Consent Memorandum on the Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Bill


Found: and Local Government, 2 November 2021 24 Paragraph 2(8) of Schedule 6 to the Local Government Finance Act


PDF - Report

Inquiry: Manufacturing in Wales


Found: The LCM states that “Though paragraph 2(8) of Schedule 6 to the Local Government Finance Act 1988 contains


PDF - Report

Inquiry: Manufacturing in Wales


Found: The Bill does so by making amendments to the Local Government Finance Act 1988 (“the 1988 Act”).


PDF - Legislation (Procedure, Publication and Repeals) (Wales) Bill, as amended at Stage 2 (unchecked) (PDF 329KB)

Inquiry: Report on the Legislation (Procedure, Publication and Repeals) (Wales) Bill


Found: Residuary Body for Wales (Corff 30 Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act


PDF - Legislation (Procedure, Publication and Repeals) (Wales) Bill, as amended at Stage 2 (unchecked)

Inquiry: Report on the Legislation (Procedure, Publication and Repeals) (Wales) Bill


Found: Residuary Body for Wales (Corff 30 Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act


PDF - Legislation (Procedure, Publication and Repeals) (Wales) Bill, as introduced

Inquiry: Report on the Legislation (Procedure, Publication and Repeals) (Wales) Bill


Found: Residuary Body for Wales (Corff 30 Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act


PDF - Historic Environment (Wales) Bill, as amended at Detailed Committee Consideration

Inquiry: Report on the Historic Environment (Wales) Bill


Found: body in Wales which is a levying body within the meaning of section 74(1) of the Local Government Finance Act


PDF - Bill

Inquiry: Report on the Historic Environment (Wales) Bill


Found: body in Wales which is a levying body within the meaning of section 74(1) of the Local Government Finance Act


PDF - Welsh Government: Illustration of proposed government amendments – 25 January 2023

Inquiry: Report on the Historic Environment (Wales) Bill


Found: body in Wales which is a levying body within the meaning of section 74(1) of the Local Government Finance Act


PDF - The Historic Environment (Wales) Bill as passed.

Inquiry: Report on the Historic Environment (Wales) Bill


Found: body in Wales which is a levying body within the meaning of section 74(1) of the Local Government Finance Act


PDF - Response from the Minister for Finance and Local Government to the Chair of the Finance Committee in advance of the General Principles Debate – 22 April 2022

Inquiry: Report on the Welsh Tax Acts etc. (Power to Modify) Bill


Found: The UK government subsequently introduced amendments at pace in Finance Act 2022 to enable HMRC to make


PDF - report

Inquiry: Report on the Welsh Tax Acts etc. (Power to Modify) Bill


Found: provision, which must then be given permanent effect by an Act of Parliament (typically the next Finance Act


PDF - Letter from the Minister for Finance and Local Government to the Chair of the Legislation, Justice and Constitution Committee: Welsh Tax Acts etc. (Power to Modify) Bill - 11 March 2022

Inquiry: Report on the Welsh Tax Acts etc. (Power to Modify) Bill


Found: activity are sometimes made by announcement with legislation to be passed as part of a subsequent Finance Act


PDF - Letter from the Chair of the Legislation, Justice and Constitution Committee to the Minister for Finance and Local Government: Welsh Tax Acts etc. (Power to Modify) Bill - 24 February 2022

Inquiry: Report on the Welsh Tax Acts etc. (Power to Modify) Bill


Found: changing existing law In evidence to the Finance Committee, your referred to section 109 of the Finance Act


PDF - report on Second Homes

Inquiry: Second Homes


Found: For council tax purposes, Section 12B of the Local Government Finance Act 1992 (“the 1992 Act”), refers


PDF - Report

Inquiry: Welsh Government Draft Budget 2025-26


Found: article: Council cuts and bankruptcy fears despite cash boost, 11 December 2024 373 Local Government Finance Act


PDF - Natural Resources Wales Annual Report and Accounts 2022-23

Inquiry: Scrutiny of Natural Resources Wales


Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act


PDF - Explanatory Memorandum

Inquiry: Report on the Legislation (Procedure, Publication and Repeals) (Wales) Bill


Found: enterprise zone was subsequently provided for in the Capital Allowances Act 2001, as amended by the Finance Act


PDF - Historic Environment (Wales) Bill, as amended at Detailed Committee Consideration

Inquiry: Report on the Historic Environment (Wales) Bill


Found: body in Wales which is a levying body within the meaning of section 74(1) of the Local Government Finance Act


PDF - Historic Environment (Wales) Bill as passed (unchecked)

Inquiry: Report on the Historic Environment (Wales) Bill


Found: body in Wales which is a levying body within the meaning of section 74(1) of the Local Government Finance Act


PDF - Historic Environment (Wales) Bill as passed final

Inquiry: Report on the Historic Environment (Wales) Bill


Found: body in Wales which is a levying body within the meaning of section 74(1) of the Local Government Finance Act


PDF - Legislation (Procedure, Publication and Repeals) (Wales) Bill, as amended at Stage 2 (checked)

Inquiry: Report on the Legislation (Procedure, Publication and Repeals) (Wales) Bill


Found: Residuary Body for Wales (Corff 30 Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act


PDF - Legislation (Procedure, Publication and Repeals) (Wales) Bill, as amended at Stage 2

Inquiry: Report on the Legislation (Procedure, Publication and Repeals) (Wales) Bill


Found: Residuary Body for Wales (Corff 30 Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act


PDF - responded

Inquiry: Report on the Local Government Finance (Wales) Bill


Found: duty to provide notifiable information under paragraph 4J of Schedule 9 to the Local Government Finance Act


PDF - Welsh Government: Purpose and effect table – 4 June 2024

Inquiry: Local Government Finance


Found: which is technical in nature) is to add paragraph 1(2) of Schedule 4ZB to the Local Government Finance Act


PDF - report

Inquiry: Report on the Local Government Finance (Wales) Bill


Found: provision in relation to Non-Domestic Rates (NDR), it makes amendments to the Local Government Finance Act


PDF - responded

Inquiry: Report on the Local Government Finance (Wales) Bill


Found: The Local Government Finance Act 1988 (“1988 Act”) already contains a range of individual powers for


PDF - report

Inquiry: Report on the Local Government Finance (Wales) Bill


Found: Part 1 of the Bill seeks to amend the Local Government Finance Act 1988 (“the 1988 Act”).


PDF - report

Inquiry: Report on the Local Government Finance (Wales) Bill


Found: avoidance arrangements) ....... 42 Section 14 (Orders and regulations under the Local Government Finance Act


PDF - Explanatory Memorandum, revised after stage 2

Inquiry: Report on the Legislation (Procedure, Publication and Repeals) (Wales) Bill


Found: enterprise zone was subsequently provided for in the Capital Allowances Act 2001, as amended by the Finance Act


PDF - Bill as amended at Stage 3 (PDF 362KB) (unchecked) – 16 May 2025

Inquiry: Report on the Legislation (Procedure, Publication and Repeals) (Wales) Bill


Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act


PDF - Y Bil fel y’i diwygiwyd yng Nghyfnod 3 (unchecked)

Inquiry: Report on the Legislation (Procedure, Publication and Repeals) (Wales) Bill


Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act


PDF - The Bill as amended at Stage 3 (checked)

Inquiry: Report on the Legislation (Procedure, Publication and Repeals) (Wales) Bill


Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act


PDF - Legislation (Procedure, Publication and Repeals) (Wales) Bill, as passed

Inquiry: Report on the Legislation (Procedure, Publication and Repeals) (Wales) Bill


Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act


PDF - Bill as amended at Stage 3 (PDF 332KB) – 29 May 2025

Inquiry: Report on the Legislation (Procedure, Publication and Repeals) (Wales) Bill


Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act


PDF - Legislation (Procedure, Publication and Repeals) (Wales) Bill, as passed

Inquiry: Report on the Legislation (Procedure, Publication and Repeals) (Wales) Bill


Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act



Welsh Government Publications
Thursday 19th June 2025

Source Page: FOI release 24741: 182-Day Threshold for Self-Catering Properties
Document: 182-Day Threshold for Self-Catering Properties (PDF)

Found: the 182-day threshold: o Was consistent with the statutory definitions in the Local Government Finance Act

Wednesday 18th June 2025

Source Page: Draft Planning (Wales) Bill
Document: Draft Planning (Wales) Bill (PDF)

Found: appeal to be made to— (a) a valuation officer appointed under section 61 of the Local Government Finance Act

Wednesday 18th June 2025

Source Page: Draft Planning (Wales) Bill
Document: Draft Planning (Wales) Bill: explanatory notes (PDF)

Found: to be made either to a valuation officer, appointed under section 61 of the Local Government Finance Act

Wednesday 28th May 2025

Source Page: Procurement Act 2023 guidance: exclusions
Document: Guidance: exclusions (PDF)

Found: fraudulent evasion of tax; iii. been convicted of an offence under sections 45 or 46 of the Criminal Finance Act

Friday 23rd May 2025

Source Page: Proposed changes to Council Tax discounts, disregarded persons and exemptions
Document: Consultation document (webpage)

Found: Tax discounts, disregards, and exemptions come from various laws, including the Local Government Finance Act

Wednesday 14th May 2025

Source Page: Welsh Government’s standard conditions for the supply of goods
Document: Standard conditions for the supply of goods (PDF)

Found: the Supplier commits a breach of the Official Secrets Acts 1911 to 1989 or Section 182 of the Finance Act

Wednesday 14th May 2025

Source Page: Welsh Government’s standard conditions for the supply of services
Document: Standard conditions for the supply of services (PDF)

Found: and relations and working rights, the Official Secrets Acts 1911 to 1989, Section 182 of the Finance Act

Tuesday 6th May 2025

Source Page: Business rates (non-domestic rates) data collection final figures: return form 2024 to 2025
Document: Business rates (non-domestic rates) data collection final figures: return form 2024 to 2025 (Excel)

Found: ItemsSubsidy ControlCertificationIntroductionParagraph 5(6) of Schedule 8 to the Local Government Finance Act

Wednesday 30th April 2025

Source Page: Improving the administration and enforcement of Council Tax in Wales
Document: Consultation document (webpage)

Found: same financial year and these features are set out in primary legislation, the Local Government Finance Act

Tuesday 18th March 2025

Source Page: Measures to address avoidance of non-domestic rates
Document: Consultation document (webpage)

Found: Artificial avoidance arrangements Sections 63F to 63M of the Local Government Finance Act 1988 (“the

Tuesday 18th March 2025

Source Page: Measures to address avoidance of non-domestic rates
Document: The Non-Domestic Rating (Artificial Avoidance Arrangements) (Local Lists) (Wales) Regulations 2026 (webpage)

Found: Draft Regulations laid before Senedd Cymru under section 143A(5)(e) and (f) of the Local Government Finance Act

Monday 10th March 2025

Source Page: Written Statement: The Recognition of Overseas Qualifications (Charges) (England and Wales and Northern Ireland) Regulations 2025 (10 March 2025)
Document: Written Statement: The Recognition of Overseas Qualifications (Charges) (England and Wales and Northern Ireland) Regulations 2025 (10 March 2025) (webpage)

Found: consent of the Treasury, on 4 March in exercise of powers conferred by section 56(1) and (2) of the Finance Act

Monday 24th February 2025

Source Page: Welsh Procurement Policy Note (WPPN) 015: Ethical employment practices in public sector supply chains – advice for devolved Welsh authorities
Document: WPPN 015: Ethical employment practices in public sector supply chains – advice for devolved Welsh authorities (webpage)

Found: they are subject to a right of direction, supervision and control by the client. 3.3.2.4 Under the Finance Act

Thursday 20th February 2025

Source Page: Local government revenue and capital settlement: final 2025 to 2026
Document: Final local government finance report 2025 to 2026 (PDF)

Found: of report 1.1 This report is made in accordance with the requirements of the Local Government Finance Act

Tuesday 18th February 2025

Source Page: Evaluation of the Second Homes and Affordability Pilot: phase 1 report (2023 to 2024)
Document: Evaluation of the Second Homes and Affordability Pilot: phase 1 report (2023 to 2024) (PDF)

Found: tax premiums on second homes 3.46 Under sections 12A (3) and 12B (4) of the Local Government Finance Act

Friday 7th February 2025

Source Page: Business rates (non-domestic rates) data collection provisional figures: return form 2025 to 2026
Document: Business rates (non-domestic rates) data collection provisional figures: return form 2025 to 2026 (Excel)

Found: rating contribution for 2025-26.References in these notes to “the Act” refer to the Local Government Finance Act

Monday 3rd February 2025

Source Page: Police settlement: final 2025 to 2026
Document: Final police finance report 2025 to 2026 (PDF)

Found: Report 1.1 This report is made in accordance with the requirements of the Local Government Finance Act



Welsh Written Answers
WQ90098
Asked by: Andrew RT Davies (Welsh Conservative Party - South Wales Central)
Monday 18th December 2023

Question

Further to WQ89729, will the Minister clarify whether the provisions of the Local Government Finance (Wales) Bill as described in paragraph 8.192 of the Explanatory Memorandum will enable Welsh Ministers to allow councils to disapply or reduce the single person discount?

Answered by Minister for Finance and Local Government

We have been absolutely clear there will be no changes to the existing council tax discount for households where there is only one liable adult. 

The Bill includes a range of provisions which will give the Welsh Ministers greater flexibility to make changes to council tax discounts and disregards which better reflect the needs of Wales and to respond to changes in society and the economy in a timely way. This includes flexibility to introduce new discounts, for discounts to be set at levels other than 25% or 50% and for discounts to be better tailored to particular circumstances.

It also includes powers for the Welsh Ministers to allow local authorities to disapply or reduce discounts in certain circumstances. This preserves the effect of Section 12 of the Local Government Finance Act 1992. The power will allow Welsh Ministers to prescribe by regulations classes of dwellings which a local authority may either disapply or reduce a discount. 

Any proposals to make changes to council tax discounts in the future using the powers in the Bill would need to be consulted upon and any resulting regulations would be subject to scrutiny in the Senedd.

WQ85754
Asked by: Janet Finch-Saunders (Welsh Conservative Party - Aberconwy)
Wednesday 20th July 2022

Question

Will the Minister make a statement on the financial sustainability of small community councils?

Answered by Minister for Finance and Local Government

The latest data from Audit Wales on the financial sustainability of community councils is from 2018-19 and described in their publication, Financial Management and Governance – Community and Town Councils 2018-19

Most community council income is received by means of a council tax precept under Section 41 of the Local Government Finance Act 1992. The precept should be prepared so that it covers the council’s budget. In setting the budget and precept, community councils are legally required to take the value of funds held as reserves into account. There is no cap on the amount that community and town councils can raise via their precept.

Every community council must complete their annual governance statement and confirm that they have proper budget setting and monitoring procedures in place in accordance with the Accounts and Audit (Wales) Regulations 2014.

On 15 June 2022, the Finance & Governance Toolkit for Community and Town Councils was published. This was co-developed by the Welsh Government, One Voice Wales, the Society of Local Council Clerks, with supporting commentary from Audit Wales. This toolkit will support community and town councils of all sizes to meet their statutory responsibilities, have strong financial management and governance and deliver the best outcomes for their communities.



Welsh Senedd Research
Local Government Finance (Wales) Bill: Bill Summary
Monday 22nd January 2024
www.senedd.wales Welsh Parliament Senedd Research Local Government Finance (Wales) Bill Bill Summary January 2024 The Welsh Parliament is the democratically elected body that represents the interests of Wales and its people. Commonly known as the...

Found: Provisions in Part 1 of the Bill make amendments to the Local Government Finance Act 1988 (“the 1988

Local Government Finance (Wales) Bill bilingual glossary
Tuesday 12th December 2023
Welsh Parliament | Senedd Cymru Senedd Research | Ymchwil y Senedd Local Government Finance (Wales) Bill Bilingual Glossary — Bil Cyllid Llywodraeth Leol (Cymru) Geirfa Ddwyieithog December 2023 | Rhagfyr 2023 www.senedd.wales/research www.senedd...

Found: Hereditamentau Interval Cyfnod Jointly severally liable Atebol ar y cyd ac yn unigol Local Government Finance Act

Quick Guide to the Local Government and Elections (Wales) Act 2021: Research Briefing
Monday 18th October 2021
www.senedd.wales Welsh Parliament Senedd Research Quick guide to the Local Government and Elections (Wales) Act 2021 Research Briefing October 2021 http://www.senedd.wales The Welsh Parliament is the democratically elected body that represents th...

Found: in 2020 when it was frozen due to the pandemic), amending Schedule 7 of the Local Government Finance Act

Woodland creation in European countries
Monday 12th April 2021
Research Briefing Woodland creation in European countries Author: Helen Davies Date: July 2017 National Assembly for Wales Research Service The National Assembly for Wales is the democratically elected body that represents the interests of Wales...

Found: to unfavourable changes to the tax benefits from owning forestry in the UK, introduced in the Finance Act

Local Government and Elections (Wales) Bill - Bill Summary
Monday 23rd March 2020
National Assembly for Wales Senedd Research www.assembly.wales/research Local Government and Elections (Wales) Bill: Bill Summary March 2020 http://www.assembly.wales/research The National Assembly for Wales is the democratically elected body tha...

Found: measures relating to non-domestic rates avoidance, amending Schedule 9 to the Local Government Finance Act

Bill Summary: Law Derived from the European Union (Wales) Bill
Wednesday 7th March 2018
Research and Legal Briefing Bill Summary: Law Derived from the European Union (Wales) Bill Author: Manon George, Alys Thomas, Nia Moss, Martin Jennings and Elisabeth Jones Date: March 2018 National Assembly for Wales Research Service The National...

Found: section 2(2) of the ECA 1972; paragraph 1A of Schedule 2 to the ECA 1972; and section 56 of the Finance Act

Localism Bill - Provisions relating to Wales - Research paper
Wednesday 11th June 2014
Localism Bill – Provisions relating to Wales January 2011 The Localism Bill was introduced in the House of Commons on Monday 13 December. This paper provides a guide to Welsh related provisions in the Bill. The Bill gives the National Assembly fo...

Found: whether or not the BRS is payable at that time) Clause 36 amends section 47 of the Local Government Finance Act

Assembly Sponsored Public Bodies - Research paper
Wednesday 11th June 2014
Assembly Sponsored Public Bodies This paper provides general information on the current Assembly Sponsored Public Bodies (ASPBs). It also includes historical data in the form of tables comparing the numbers of ASPBs, staffing figures and Governme...

Found: 1687 Fax: 029 2023 6146 Valuation Tribunals (Wales) Established: 1992, under the Local Government Finance Act

UK Government Legislative Programme 2005-2006 Outcome of Bills - Research paper
Wednesday 11th June 2014
Members’ Research Service / Gwasanaeth Ymchwil yr Aelodau November 2006 UK Government Legislative Programme 2005-06: Outcome of Bills Enquiry no: MRS06/2879/pw Date: 30 November 2006 This document has been prepared by the Members’ Research Servic...

Found: Bill: Royal Assent 20/07/05 Finance (No.2) Act 2006 • Finance (No.2) Bill: Royal Assent 19/07/06 Finance Act

The Government of Wales Act 2006 - Research paper
Wednesday 11th June 2014
Members’ Research Service / Gwasanaeth Ymchwil yr Aelodau August 2006 Abstract The Government of Wales Act 2006 received Royal Assent on 25 July 2006. This paper provides an overview of the key provisions in the Act; highlights notable changes fr...

Found: allows financial support for capital expenditure on public transport schemes; The Local Government Finance Act

Housing (Wales) Bill
Wednesday 11th June 2014
National Assembly for Wales Bill Summary Housing (Wales) Bill January 2014 Research Service The National Assembly for Wales is the democratically elected body that represents the interests of Wales and its people, makes laws for Wales and holds t...

Found: Section 122 (Council Tax for Empty Dwellings) Section 122 of the Bill amends the Local Government Finance Act



Welsh Senedd Debates
3. Instruments that raise issues to be reported to the Senedd under Standing Order 21.2 or 21.3
None speech (None words)
Monday 10th February 2025 - None
1. Questions to the Cabinet Secretary for Finance and Welsh Language
None speech (None words)
Wednesday 13th November 2024 - None
4. Instruments that raise issues to be reported to the Senedd under Standing Order 21.2 or 21.3
None speech (None words)
Monday 21st October 2024 - None
10. Short Debate: It’s the economy stupid!: How can devolution make it work for workers and Wales?
None speech (None words)
Wednesday 25th September 2024 - None
Group 1: Antecedent valuation date (Amendment 9)
None speech (None words)
Thursday 13th June 2024 - None
5. Debate: The Local Government Settlement 2024-25
None speech (None words)
Tuesday 5th March 2024 - None
11. Debate: The Police Settlement 2024-25
None speech (None words)
Tuesday 20th February 2024 - None
2. Local Government Finance (Wales) Bill: Evidence from the Minister for Finance and Local Government
None speech (None words)
Wednesday 7th February 2024 - None
4. Local Government Finance (Wales) Bill - Evidence session 3
None speech (None words)
Thursday 25th January 2024 - None
3. Instruments that raise issues to be reported to the Senedd under Standing Order 21.2 or 21.3
None speech (None words)
Monday 15th January 2024 - None
2. Local Government Finance (Wales) Bill: Evidence from the Minister for Finance and Local Government
None speech (None words)
Wednesday 13th December 2023 - None
2. Local Government Finance (Wales) Bill: Evidence session
None speech (None words)
Monday 11th December 2023 - None
3. Statement by the Minister for Finance and Local Government: The Local Government Finance (Wales) Bill
None speech (None words)
Tuesday 21st November 2023 - None
2. Instruments that raise issues to be reported to the Senedd under Standing Order 21.2 or 21.3
None speech (None words)
Monday 2nd October 2023 - None
5. Debate: The Local Government Settlement 2023-24
None speech (None words)
Tuesday 7th March 2023 - None
8. Debate: The Police Settlement 2023-24
None speech (None words)
Tuesday 14th February 2023 - None
4. Instruments that raise no reporting issues under Standing Order 21.2 or 21.3
None speech (None words)
Monday 12th December 2022 - None
2. Instruments that raise no reporting issues under Standing Order 21.2 or 21.3
None speech (None words)
Monday 28th November 2022 - None
3. Scrutiny of Accounts—Welsh Government 2020-21
None speech (None words)
Wednesday 19th October 2022 - None
15. Debate: Stage 4 of the Welsh Tax Acts etc. (Power to Modify) Bill
None speech (None words)
Tuesday 12th July 2022 - None
Group 3: Review of the Act (Amendments 8, 3, 4, 9)
None speech (None words)
Tuesday 5th July 2022 - None
3. Instruments that raise issues to be reported to the Senedd under Standing Order 21.2 or 21.3
None speech (None words)
Monday 13th June 2022 - None
2. Instruments that raise no reporting issues under Standing Order 21.2 or 21.3
None speech (None words)
Monday 21st March 2022 - None
7. Debate: Amendment to the 2021-22 Local Government Settlement
None speech (None words)
Tuesday 15th March 2022 - None
11. Debate: The Local Government Settlement 2022-23
None speech (None words)
Tuesday 8th March 2022 - None
3. Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 6
None speech (None words)
Wednesday 16th February 2022 - None
13. Debate: The Police Settlement 2022-23
None speech (None words)
Tuesday 15th February 2022 - None
3. Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 5
None speech (None words)
Friday 11th February 2022 - None
6. Welsh Tax Acts etc. (Power to Modify) Bill: Evidence session 1
None speech (None words)
Wednesday 22nd December 2021 - None
4. Statement by the Minister for Finance and Local Government: The Welsh Tax Acts etc. (Power to Modify) Bill
None speech (None words)
Tuesday 14th December 2021 - None
9. Short Debate: The Well-being of Future Generations (Wales) Act 2015: Envy of the world?
None speech (None words)
Wednesday 8th December 2021 - None
5. Inquiry into second homes: evidence session 2
None speech (None words)
Wednesday 1st December 2021 - None
3. Instruments that raise issues to be reported to the Senedd under Standing Order 21.2 or 21.3
None speech (None words)
Monday 15th November 2021 - None
3. Instruments that raise issues to be reported to the Senedd under Standing Order 21.2 or 21.3
None speech (None words)
Monday 1st November 2021 - None
7. Plaid Cymru Debate: Housing Policy
None speech (None words)
Wednesday 16th June 2021 - None
16. Debate: Amendments to the 2020-21 Local Government and Police Settlements
None speech (None words)
Tuesday 23rd March 2021 - None
15. Debate: The Police Settlement 2021-22
None speech (None words)
Tuesday 9th March 2021 - None
14. Debate: Local Government Settlement 2021-22
None speech (None words)
Tuesday 9th March 2021 - None
4. Instruments that raise issues to be reported to the Senedd under Standing Order 21.2 or 21.3
None speech (None words)
Monday 18th January 2021 - None
5. Instruments that raise issues to be reported to the Senedd under Standing Order 21.2 or 21.3
None speech (None words)
Monday 14th December 2020 - None
4. Instruments that raise no reporting issues under Standing Order 21.2 or 21.3
None speech (None words)
Monday 14th December 2020 - None
3. Instruments that raise issues to be reported to the Senedd under Standing Order 21.2 or 21.3
None speech (None words)
Monday 23rd November 2020 - None
13. The Greenhouse Gas Emissions Trading Scheme Order 2020
None speech (None words)
Tuesday 3rd November 2020 - None
5. Group 22: Part 8 (Amendments 56, 57, 58)
None speech (None words)
Friday 9th October 2020 - None
2. UK Emissions Trading Scheme: evidence session with the Welsh Government
None speech (None words)
Thursday 8th October 2020 - None
2. The Greenhouse Gas Emissions Trading Scheme Order 2020: Evidence session
None speech (None words)
Monday 14th September 2020 - None
8. Debate: The Police Settlement 2020-21
None speech (None words)
Tuesday 10th March 2020 - None
8. Debate: The Local Government Settlement 2020-2021
None speech (None words)
Tuesday 3rd March 2020 - None
2. Questions to the Minister for Housing and Local Government
None speech (None words)
Wednesday 29th January 2020 - None
5. The Non-Domestic Rating (Multiplier) (Wales) Order 2019
None speech (None words)
Tuesday 10th December 2019 - None