Information since 11 Feb 2025, 5:51 a.m.
Calendar |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 - Statistics |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
Scottish Committee Publications |
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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 |
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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 |
Welsh Committee Publications |
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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 |
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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 |
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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 |
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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 |