Information since 1 Aug 2025, 2:24 a.m.
| Parliamentary Debates |
|---|
|
Infrastructure (Wales) Act 2024 (Consequential Amendments) Order 2025
6 speeches (1,689 words) Monday 8th December 2025 - Grand Committee Northern Ireland Office Mentions: 1: Baroness Anderson of Stoke-on-Trent (Lab - Life peer) with the Health and Safety Executive in these circumstances.This order amends Section 130 of the Finance Act - Link to Speech 2: Baroness Bloomfield of Hinton Waldrist (Con - Life peer) amendments to the Nuclear Installations Act 1965, the Planning (Hazardous Substances) Act 1990 and the Finance Act - Link to Speech |
|
Terminally Ill Adults (End of Life) Bill
192 speeches (37,331 words) Committee stage Friday 5th December 2025 - Lords Chamber Department of Health and Social Care Mentions: 1: Lord Mackinlay of Richborough (Con - Life peer) There was an attempt to codify it in the Finance Act 2013, where we introduced the statutory residence - Link to Speech |
|
Budget Resolutions
211 speeches (40,992 words) Tuesday 2nd December 2025 - Commons Chamber Department of Health and Social Care Mentions: 1: None matters that may be included in Finance Bills) provision may be made amending section 80 of the Finance Act - Link to Speech 2: None That provision may be made for regulations under section 132 of Finance Act 1999 or section 135 of Finance - Link to Speech 3: None 2009 and Schedule 26 to the Finance Act 2021 for failures to pay tax payable under section 56(3) - Link to Speech 4: None 2007 and the Table in paragraph 1 of Schedule 41 to the Finance Act 2008. - Link to Speech |
|
Draft Infrastructure (Wales) Act 2024 (Consequential Amendments) Order 2025
7 speeches (1,262 words) Tuesday 25th November 2025 - General Committees Wales Office Mentions: 1: Jo Stevens (Lab - Cardiff East) with the Health and Safety Executive in such circumstances.Article 4 of the draft order amends the Finance Act - Link to Speech |
|
English Devolution and Community Empowerment Bill
226 speeches (46,313 words) Report stage (day 1) Monday 24th November 2025 - Commons Chamber Ministry of Housing, Communities and Local Government Mentions: 1: Miatta Fahnbulleh (LAB - Peckham) CCAs to be subject to same increase as most county and unitary councils—“(1) The Local Government Finance Act - Link to Speech 2: Nusrat Ghani (Con - Sussex Weald) CCAs to be subject to same increase as most county and unitary councils—“(1) The Local Government Finance Act - Link to Speech |
|
Private Equity
19 speeches (8,061 words) Thursday 20th November 2025 - Grand Committee Mentions: 1: Lord Monks (Lab - Life peer) payments on debt creates an incentive for PE funds and others to borrow to buy, even though the Finance Act - Link to Speech |
|
English Devolution and Community Empowerment Bill (Twelfth sitting)
176 speeches (30,989 words) Committee stage: 12th sitting Tuesday 28th October 2025 - Public Bill Committees Ministry of Housing, Communities and Local Government |
|
Tobacco and Vapes Bill
74 speeches (23,792 words) Committee stage Monday 27th October 2025 - Grand Committee Department of Health and Social Care Mentions: 1: Lord Bethell (Con - Excepted Hereditary) the Tobacco Products (Traceability and Security Features) Regulations 2019 and Schedule 23 to the Finance Act - Link to Speech |
| Select Committee Documents |
|---|
|
Tuesday 25th November 2025
Written Evidence - Sport and Recreation Alliance MEV0048 - Major events Major events - Culture, Media and Sport Committee Found: While income and corporation tax exemptions are available through the powers established in s48 Finance Act |
|
Tuesday 11th November 2025
Written Evidence - FairGo CIC DFI0188 - Draft Finance Bill 2025–26 Draft Finance Bill 2025–26 - Finance Bill Sub-Committee Found: – s.235 (interest on overpaid tax). https://www.legislation.gov.uk/ukpga/1984/51/section/235 Finance Act |
|
Tuesday 11th November 2025
Written Evidence - FairGo CIC DFI0188 - Draft Finance Bill 2025–26 Draft Finance Bill 2025–26 - Finance Bill Sub-Committee Found: Finance Act 1989 – s.178 (Treasury power to set interest rates by regulations) and Taxes (Interest Rate |
|
Tuesday 4th November 2025
Written Evidence - A&O Shearman DFI0128 - Draft Finance Bill 2025–26 Draft Finance Bill 2025–26 - Finance Bill Sub-Committee Found: also believe that there could be challenges to the definition of ‘active member’ (per s.151(2) Finance Act |
|
Tuesday 4th November 2025
Written Evidence - Institute and Faculty of Actuaries (IFoA) DFI0140 - Draft Finance Bill 2025–26 Draft Finance Bill 2025–26 - Finance Bill Sub-Committee Found: Assuming the Finance Act is passed towards the end of this tax year and regulations finalised soon |
|
Tuesday 4th November 2025
Written Evidence - Railways Pension Trustee Company Limited DFI0047 - Draft Finance Bill 2025–26 Draft Finance Bill 2025–26 - Finance Bill Sub-Committee Found: death-in-deferment benefit”, with “deferred member” having the same meaning as in Part 4 of the Finance Act |
|
Tuesday 28th October 2025
Written Evidence - Manor Farm DFI0132 - Draft Finance Bill 2025–26 Draft Finance Bill 2025–26 - Finance Bill Sub-Committee Found: aid and agricultural parity). https://www.gov.uk/government/publications/the-windsor-framework • Finance Act |
|
Tuesday 28th October 2025
Written Evidence - Save British Farming DFI0120 - Draft Finance Bill 2025–26 Draft Finance Bill 2025–26 - Finance Bill Sub-Committee Found: cooperation-agreement-ts-no82020 Windsor Framework (2023) https://www.gov.uk/government/publications/the-windsor-framework Finance Act |
|
Monday 27th October 2025
Correspondence - Letter from the Chair to the Exchequer Secretary to the Treasury Finance Bill Sub-Committee Found: Lindsey Wicks); Q 13 (Dan Neidle); Q 20 (Mike Lewis) 4 including the offence introduced in the Finance Act |
|
Friday 24th October 2025
Written Evidence - University of Reading PAS0023 - Preparing for an Ageing Society Preparing for an Ageing Society - Economic Affairs Committee Found: owner remains living in the property then it is a Gift with a Reservation under s 102 of the Finance Act |
|
Friday 24th October 2025
Report - Thirty-sixth Report - 2 Statutory Instruments Reported Statutory Instruments (Joint Committee) Found: (School-Led Development Trust) Order 2025 S.I. 2025/948 The Finance Act 2009 (Section 101) (Alcohol |
|
Wednesday 22nd October 2025
Written Evidence - Institute of Chartered Accountants in England and Wales DFI0138 - Draft Finance Bill 2025–26 Draft Finance Bill 2025–26 - Finance Bill Sub-Committee Found: the regimes for late filing and late payment penalties for IHT (as provided for in Sch 55 & 56, Finance Act |
| Secondary Legislation |
|---|
|
Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 The Local Government Finance Act 1988 (“the Act”) provides for non-domestic hereditaments to be revalued every three years. On a revaluation new non-domestic rating lists are compiled. The next compilation date is 1st April 2026. Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 15th December - In Force: Not stated Found: Draft Regulations laid before Parliament under section 143(4) of the Local Government Finance Act 1988 |
|
Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 Regulation 3 provides for the definitions of EP country and SP country in the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/561) (the “DCTS Preference Regulations”) to apply to the Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/557) as well. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 10th December - In Force: 1 Jan 2026 Found: By virtue of section 32A of the Act (as inserted by section 75 of the Finance Act 2022 (c. 3)), where |
|
Van Benefit and Car and Van Fuel Benefit Order 2025 This Order amends sections 150(1), 155(1B)(b), and 161(b) of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“the Act”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 2nd December - In Force: 6 Apr 2026 Found: (1)2003 c. 1; Section 170(1A) was inserted by paragraph 7(2) of Schedule 14 to the Finance Act 2004 |
|
Economic Crime (Anti-Money Laundering) Levy (Amendment) Regulations 2025 These Regulations make provision about the repayment of overpaid amounts of the economic crime (anti-money laundering) levy (“the levy”) which is charged in accordance with Part 3 of the Finance Act 2022 (c. 3). These Regulations amend the Economic Crime (Anti-Money Laundering) Levy Regulations 2022 (S.I. 2022/269, “the 2022 Regulations”). Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 4th November - In Force: 25 Nov 2025 Found: exercise of the powers conferred by sections 58(2), (3)(l), (6) and (7) and 64(1) and (3) of the Finance Act |
|
Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 The Schedule to this Order contains a Convention (“the Arrangements”) between the United Kingdom of Great Britain and Northern Ireland and the Principality of Andorra for the elimination of double taxation with respect to taxes on income and on capital gains, the prevention of tax evasion and avoidance, and assisting international tax enforcement. Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 3rd November - In Force: Not stated Found: Draft Order in Council laid before the House of Commons under section 173(7) of the Finance Act 2006 |
|
Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2025 The Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”). Parliamentary Status - Text of Legislation - Made negative Laid: Monday 3rd November - In Force: 24 Nov 2025 Found: Further relevant amendments were also made by paragraphs 1, 2, 3 and 7 of Schedule 58 to the Finance Act |
|
Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025 The Schedule to this Order contains a Convention and Protocol (“the Arrangements”) between the United Kingdom of Great Britain and Northern Ireland and the Portuguese Republic for the elimination of double taxation with respect to taxes on income and on capital gains, the prevention of tax evasion and avoidance, and assisting international tax enforcement. This Order brings the Arrangements into effect. Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 3rd November - In Force: Not stated Found: Draft Order in Council laid before the House of Commons under section 173(7) of the Finance Act 2006 |
|
Post Office Capture Redress Scheme (Tax Exemptions and Relief) Regulations 2025 These Regulations provide for exemptions from capital gains tax, corporation tax and income tax and a relief from inheritance tax for payments received under the Post Office Capture Redress Scheme and for payments made to nominated individuals. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 29th October - In Force: 20 Nov 2025 Found: (e), 7(3), 9(3)(b) and (d) and (4) and 10(3)(b), (4)(b) and (5) of Part 2 of Schedule 15 to the Finance Act |
|
Financial Services and Markets Act 2000 (Regulated Activities) (ESG Ratings) Order 2025 This Order amends the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (S.I. 2001/544) (“the Regulated Activities Order”) so that the provision of Environmental, Social or Governance (“ESG”) ratings becomes a regulated activity within the meaning of the Financial Services and Markets Act 2000 (c. 8). HM Treasury Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 27th October - In Force: Not stated Found: able to satisfy the requirements of the statutory residence test as set out in Schedule 45 to the Finance Act |
|
Court and Public Guardian Fees (Miscellaneous Amendments) Order 2025 This Order amends the Non-Contentious Probate Fees Order 2004 (S.I. 2004/3120), the Public Guardian (Fees, etc) Regulations 2007 (S.I. 2007/2051) and the Civil Proceedings Fees Order 2008 (S.I. 2008/1053). Ministry of Justice Parliamentary Status - Text of Legislation - Made negative Laid: Monday 27th October - In Force: Not stated Found: instruments but none is relevant. (7)1984 c. 51, amended by the Armed Forces Act 2006 (c. 52) and the Finance Act |
|
Infrastructure (Wales) Act 2024 (Consequential Amendments) Order 2025 This Order is made under section 150 of the Government of Wales Act 2006 which, among other things, allows the Secretary of State to make provision in consequence of Acts of Senedd Cymru. Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 27th October - In Force: Not stated Found: Amendment of the Finance Act 20134. |
|
Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 These Regulations amend the Pension Schemes Act 2021 (c. 1) (“the 2021 Act”) in order to remove the exclusion of pension schemes used, or intended to be used, by two or more employers some or all of which are not connected with each other (“unconnected multiple employer schemes”) from the definition of “qualifying scheme”. This enables such schemes to be “collective money purchase schemes” for the purposes of Part 1 of the 2021 Act, which extends to England and Wales and Scotland. The Regulations also make further provision about such schemes - such as the detail of the authorisation and supervisory regime to which such schemes will be subject, amend the Occupational Pension Schemes (Collective Money Purchase Schemes) Regulation 2022 (S.I. 2022/255) (“the 2022 Regulations”) and make provision for amendments to legislation in relation to schemes providing collective money purchase benefits. Department for Work and Pensions Parliamentary Status - Text of Legislation - Draft affirmative Laid: Thursday 23rd October - In Force: Not stated Found: The name under which the scheme is registered under Chapter 2 of Part 4 of the Finance Act 2004(11) ( |
| Parliamentary Research |
|---|
|
Budget 2025: Employee Ownership Trusts - CBP-10437
Dec. 15 2025 Found: provision for the new capital gains tax (CGT) relief was made by section 290 and schedule 37 of the Finance Act |
|
Business rates: the 2026 revaluation - CBP-10438
Dec. 12 2025 Found: They have not been changed since the 2017 revaluation.10 7 Local Government Finance Act 1988, |
|
Charity law and regulation - CBP-10415
Dec. 04 2025 Found: of charities claiming tax reliefs must also satisfy the “fit and proper person” test under the Finance Act |
|
NHS pay and pensions - CBP-10374
Oct. 22 2025 Found: Authority, Resource Accounts 2025-2025 32 HM Treasury, Spring Budget 2023, 21 March 2023 33 Finance Act |
| Department Publications - Transparency |
|---|
|
Thursday 18th December 2025
HM Treasury Source Page: National Infrastructure Commission Annual Report and Accounts 2024-2025 Document: (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
|
Thursday 11th December 2025
HM Treasury Source Page: Exchange Equalisation Account: report and accounts 2024 to 2025 Document: (PDF) Found: Parliament pursuant to section 4(4) of the Exchange Equalisation Account Act 1979 (as amended by the Finance Act |
|
Thursday 11th December 2025
Department of Health and Social Care Source Page: DHSC 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 |
|
Thursday 11th December 2025
Department of Health and Social Care Source Page: DHSC 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 |
|
Tuesday 9th December 2025
HM Treasury Source Page: Final Report of the Covid Counter Fraud Commissioner Document: (PDF) Found: Insolvency Service to seek Director Disqualifications and utilising legislation contained within Sch16 Finance Act |
|
Tuesday 9th December 2025
HM Treasury Source Page: Final Report of the Covid Counter Fraud Commissioner Document: (PDF) Found: Insolvency Service to seek Director Disqualifications and utilising legislation contained within Sch16 Finance Act |
|
Wednesday 3rd December 2025
Northern Ireland Office Source Page: Northern Ireland Office Annual Report and Accounts 2024 to 2025 Document: (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
|
Wednesday 12th November 2025
Department for Environment, Food and Rural Affairs Source Page: Defra's annual report and accounts 2024 to 2025 Document: (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
|
Thursday 30th October 2025
Department for Digital, Culture, Media & Sport Source Page: DCMS 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 |
|
Thursday 30th October 2025
Ministry of Justice Source Page: Ministry of Justice annual report and accounts: 2024 to 2025 Document: (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
|
Thursday 30th October 2025
Ministry of Justice Source Page: Ministry of Justice annual report and accounts: 2024 to 2025 Document: (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
| Department Publications - Policy paper |
|---|
|
Wednesday 17th December 2025
Ministry of Housing, Communities and Local Government Source Page: Referendums Relating to Council Tax Increases (Principles) (England) Report 2026 to 2027: draft Document: (PDF) Found: Under section 52ZB of the Local Government Finance Act 1992(a) (“the 1992 Act”) each billing authority |
|
Wednesday 17th December 2025
Ministry of Housing, Communities and Local Government Source Page: Local government finance report 2026 to 2027: draft Document: (PDF) Found: before the House of Commons, in accordance with paragraph 5 of Schedule 7B to the Local Government Finance Act |
| Department Publications - Consultations |
|---|
|
Tuesday 16th December 2025
Department for Energy Security & Net Zero Source Page: Proposed refinements for Allocation Round 8 and future rounds Document: (PDF) Found: ii) the carbon price floor on non-oil fossil fuels introduced by amendment of Schedule 6 to the Finance Act |
|
Thursday 20th November 2025
Ministry of Housing, Communities and Local Government Source Page: Local Government Pension Scheme in England and Wales: Fit for the Future - technical consultation Document: (PDF) Found: (d) 2007 c. 3; section 1005 was substituted by paragraph 1 of Schedule 26 to the Finance Act 2007 (c. |
| Department Publications - Guidance |
|---|
|
Tuesday 16th December 2025
Department for Energy Security & Net Zero Source Page: CCUS Humber capture project market survey Document: Dispatchable Power Agreement Business Model Summary (PDF) Found: Carbon Support Price is the price (expressed in £/tCO₂) as published by HM Treasury pursuant to Finance Act |
|
Monday 15th December 2025
Foreign, Commonwealth & Development Office Source Page: Mapping constraints, opportunities and reforms for inclusive job creation in Kenya Document: Volume 5.2: Contract section 2, standard terms and conditions (webpage) Found: information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance Act |
|
Friday 12th December 2025
Foreign, Commonwealth & Development Office Source Page: Evaluating UK-Southern Africa higher education research partnerships Document: Volume 5.2: Contract section 2, standard terms and conditions (webpage) Found: information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance Act |
|
Wednesday 3rd December 2025
Ministry of Housing, Communities and Local Government Source Page: English Devolution and Community Empowerment Bill: Devolution Framework Explainers Document: (PDF) Found: the English Devolution and Community Empowerment Bill Host legislation: Local Government Finance Act |
|
Wednesday 3rd December 2025
Ministry of Housing, Communities and Local Government Source Page: English Devolution and Community Empowerment Bill: Devolution Framework Explainers Document: (PDF) Found: the English Devolution and Community Empowerment Bill Host legislation: Local Government Finance Act |
|
Wednesday 3rd December 2025
Ministry of Housing, Communities and Local Government Source Page: English Devolution and Community Empowerment Bill: Devolution Framework Explainers Document: (PDF) Found: the English Devolution and Community Empowerment Bill Host legislation: Local Government Finance Act |
|
Tuesday 25th November 2025
Home Office Source Page: Immigration Rules archive: 11 November 2025 to 24 November 2025 Document: (PDF) Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act |
|
Thursday 13th November 2025
Home Office Source Page: Immigration Rules archive: 4 November 2025 to 10 November 2025 Document: (PDF) Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act |
|
Tuesday 11th November 2025
Department for Environment, Food and Rural Affairs Source Page: Salmonella: test your breeding chickens Document: fees in Northern Ireland (PDF) Found: of Schedule 2( d) to, the European Communities Act 1972 and section 56(1), (2) and (5) of the Finance Act |
|
Tuesday 11th November 2025
Department for Environment, Food and Rural Affairs Source Page: Salmonella: test your breeding turkeys Document: fees in Northern Ireland (PDF) Found: of Schedule 2( d) to, the European Communities Act 1972 and section 56(1), (2) and (5) of the Finance Act |
|
Friday 7th November 2025
Home Office Source Page: Immigration Rules archive: 14 October 2025 to 3 November 2025 Document: (PDF) Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act |
| Department Publications - Research |
|---|
|
Wednesday 3rd December 2025
HM Treasury Source Page: UK official holdings of international reserves: November 2025 Document: (PDF) Found: /www.bankofengland.co.uk/statistics/uk-international-reserves/2025/november-2025 30 Under the Finance Act |
|
Wednesday 5th November 2025
HM Treasury Source Page: UK official holdings of international reserves: October 2025 Document: (PDF) Found: //www.bankofengland.co.uk/statistics/uk-international-reserves/2025/october-2025 30 Under the Finance Act |
| Department Publications - Policy and Engagement |
|---|
|
Thursday 27th November 2025
HM Treasury Source Page: Supporting documents for Budget 2025 Document: (PDF) Found: This measure will be effective from Royal Assent to Finance Act 2026. |
|
Wednesday 26th November 2025
HM Treasury Source Page: Budget 2025 document Document: (PDF) Found: publish legislation to make minor corrections to the residence-based tax regime introduced in Finance Act |
|
Wednesday 26th November 2025
HM Treasury Source Page: Budget 2025 document Document: (PDF) Found: publish legislation to make minor corrections to the residence-based tax regime introduced in Finance Act |
| Department Publications - Statistics |
|---|
|
Thursday 6th November 2025
Ministry of Housing, Communities and Local Government Source Page: Council Taxbase 2025 in England Document: (Excel) Found: Table2Info[E-code],0),1)PART 2 INFORMATION IN RESPECT OF SECTION 13A OF THE LOCAL GOVERNMENT FINANCE ACT |
|
Thursday 23rd October 2025
Ministry of Justice Source Page: Criminal Justice System statistics quarterly: June 2025 Document: (ODS) Found: misleading statement in purported compliance with an Unexplained Wealth/Disclosure Order, Criminal Finance Act |
|
Tuesday 21st October 2025
Department for Business and Trade Source Page: Regulator dashboard Document: HSE annual report and KPIs (opens as a PDF) (PDF) Found: Members may opt to give up (commute) pension for a lump sum, up to the limits set by the Finance Act |
|
Tuesday 21st October 2025
Department for Business and Trade Source Page: Regulator dashboard Document: FSA annual report (opens as a PDF) (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
|
Tuesday 21st October 2025
Department for Business and Trade Source Page: Regulator dashboard Document: CMA annual report (opens as a PDF) (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
| Non-Departmental Publications - Transparency |
|---|
|
Dec. 18 2025
Sir John Soane's Museum Source Page: Sir John Soane's Museum 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 |
|
Dec. 18 2025
National Infrastructure Commission Source Page: National Infrastructure Commission Annual Report and Accounts 2024-2025 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 |
|
Dec. 18 2025
Gangmasters and Labour Abuse Authority Source Page: Gangmasters and Labour Abuse Authority: 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 |
|
Dec. 18 2025
Gangmasters and Labour Abuse Authority Source Page: Gangmasters and Labour Abuse Authority: 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 |
|
Dec. 18 2025
Maritime and Coastguard Agency Source Page: MCA annual report and accounts 2024 to 2025 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 |
|
Dec. 11 2025
UK Health Security Agency Source Page: UKHSA annual report and accounts: 2024 to 2025 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 |
|
Dec. 11 2025
UK Health Security Agency Source Page: UKHSA annual report and accounts: 2024 to 2025 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 |
|
Dec. 11 2025
UK Health Security Agency Source Page: UKHSA annual report and accounts: 2024 to 2025 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 |
|
Dec. 11 2025
HM Revenue & Customs Source Page: The Code of Practice on Taxation for Banks Annual Report 2025 Document: The Code of Practice on Taxation for Banks Annual Report 2025 (webpage) Transparency Found: The strengthening of the code at Finance Act 2014 provided that HMRC is required to publish an annual |
|
Dec. 09 2025
Active Travel England Source Page: Food Standards Agency annual report and accounts 2024/25 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 |
|
Dec. 09 2025
Active Travel England Source Page: Food Standards Agency annual report and accounts 2024/25 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 |
|
Dec. 09 2025
Active Travel England Source Page: Food Standards Agency annual report and accounts 2024/25 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 |
|
Dec. 09 2025
Active Travel England Source Page: Food Standards Agency annual report and accounts 2024/25 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 |
|
Dec. 04 2025
Joint Nature Conservation Committee Source Page: Joint Nature Conservation Committee annual report and accounts: April 2024 to March 2025 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 |
|
Dec. 04 2025
Joint Nature Conservation Committee Source Page: Joint Nature Conservation Committee annual report and accounts: April 2024 to March 2025 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 |
|
Nov. 27 2025
Forestry England Source Page: Forestry England annual report and accounts 2024 to 2025 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 |
|
Nov. 04 2025
Government Actuary's Department Source Page: Government Actuary's Department annual report and accounts 2024 to 2025 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 |
|
Nov. 04 2025
Companies House Source Page: Companies House 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 |
|
Nov. 04 2025
Companies House Source Page: Companies House 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 |
|
Oct. 31 2025
National Forest Company Source Page: National Forest Company annual report and accounts 2024 to 2025 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 |
|
Oct. 30 2025
HM Prison and Probation Service Source Page: HMPPS Annual Report and Accounts 2024 to 2025 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 |
|
Oct. 23 2025
Building Digital UK Source Page: Building Digital UK Annual Report and Accounts 2024 - 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 |
|
Oct. 23 2025
Building Digital UK Source Page: Building Digital UK Annual Report and Accounts 2024 - 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 |
| Non-Departmental Publications - Guidance and Regulation |
|---|
|
Dec. 15 2025
Homes England Source Page: Grant Agreement examples for the Social and Affordable Homes Programme 2026 to 2036 Document: (PDF) Guidance and Regulation Found: Section 114 Report means a report made under Section 114(3) or Section 114A of the Local Government Finance Act |
|
Dec. 15 2025
Homes England Source Page: Grant Agreement examples for the Social and Affordable Homes Programme 2026 to 2036 Document: (PDF) Guidance and Regulation Found: Section 114 Report means a report made under Section 114(3) or Section 114A of the Local Government Finance Act |
|
Dec. 03 2025
Defence and Security Accelerator Source Page: Competition: Defence and Security Accelerator (DASA) Open Call for Innovation - CY2025 - Cycle 4 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 |
|
Dec. 02 2025
Defence and Security Accelerator Source Page: Autonomous Sensor Management and Sensor Counter Deception 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 |
|
Nov. 13 2025
UK Visas and Immigration Source Page: Immigration Rules archive: 4 November 2025 to 10 November 2025 Document: (PDF) Guidance and Regulation Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act |
|
Nov. 11 2025
Defence and Security Accelerator Source Page: Delivering Future Advantage through Testing and Evaluation (Phase 1) 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 |
| Non-Departmental Publications - News and Communications |
|---|
|
Dec. 10 2025
Upper Tribunal (Tax and Chancery Chamber) Source Page: THE COMMISSIONERS FOR HER MAJESTY’S REVENUE & CUSTOMS v SUKHDEV MATTU [2025] UKUT 00410 (TCC) Document: THE COMMISSIONERS FOR HER MAJESTY’S REVENUE & CUSTOMS v SUKHDEV MATTU (PDF) News and Communications Found: 245 (TCC), we granted HMRC’s application for a penalty under paragraph 50 of Schedule 36 to the Finance Act |
|
Dec. 09 2025
Upper Tribunal (Tax and Chancery Chamber) Source Page: [2025] UKUT 00407 (TCC) Bradbury Harper Limited v HMRC Document: UT-2024-000152 Bradbury Harper Limited v HMRC (PDF) News and Communications Found: information notice issued to BHL on 10 August 2021 pursuant to paragraph 1 of Schedule 36 to the Finance Act |
|
Nov. 05 2025
Upper Tribunal (Tax and Chancery Chamber) Source Page: Michael Saunders v The Commissioners of His Majesty's Revenue and Customs [2025] UKUT 00374 (TCC) Document: Michael Saunders v The Commissioners of His Majesty’s Revenue and Customs (PDF) News and Communications Found: the split-year treatment (within the meaning of Part 3 (case 3, para 46) to Schedule 45 of the Finance Act |
|
Nov. 05 2025
Government Actuary's Department Source Page: Government strengthens pension protections for outsourced workers Document: Government strengthens pension protections for outsourced workers (webpage) News and Communications Found: academy applications for pension fund directions Normal minimum pension age changes following the Finance Act |
|
Nov. 04 2025
Upper Tribunal (Tax and Chancery Chamber) Source Page: Mayet v HMRC [2025] UKUT 00377 (TCC) Document: Mayet v HMRC - PTA Oral (PDF) News and Communications Found: Penalties issued pursuant to schedule 18 Finance Act (No 2) 2017 for tax years ended 5 April 2000 to |
|
Oct. 22 2025
Upper Tribunal (Tax and Chancery Chamber) Source Page: Colaingrove Limited v HMRC [2025] UKUT 00360 (TCC) Document: Colaingrove Limited v HMRC (PDF) News and Communications Found: of "matters" in respect of which an appeal "shall lie" as prescribed initially in section 40(1) Finance Act |
| Non-Departmental Publications - Policy paper |
|---|
|
Dec. 10 2025
HM Revenue & Customs Source Page: Better use of new and improved third-party data Document: Better use of new and improved third-party data (webpage) Policy paper Found: improving how financial account information and card sales data, already collected under schedule 23 of Finance Act |
|
Dec. 10 2025
HM Revenue & Customs Source Page: Better use of new and improved third-party data Document: (webpage) Policy paper Found: and building society interest and other sources of interest) currently reported under Schedule 23 Finance Act |
|
Nov. 26 2025
HM Revenue & Customs Source Page: Crown Immunity: repeal of obsolete legislation Document: Crown Immunity: repeal of obsolete legislation (webpage) Policy paper Found: This measure repeals section 25 Finance Act 1925, which made the trading income of overseas Dominion |
|
Nov. 26 2025
HM Revenue & Customs Source Page: Residence-based tax regime: technical amendments Document: Residence-based tax regime: technical amendments (webpage) Policy paper Found: collection of corrective amendments to the broader residence-based tax regime established in the Finance Act |
| Non-Departmental Publications - Services |
|---|
|
Nov. 07 2025
Homes England Source Page: Apply to be an investment partner for the Social and Affordable Homes Programme Document: (webpage) Services Found: has made a Section 114 Report made under section 114(3) or section 114(A) of the Local Government Finance Act |
|
Nov. 07 2025
Homes England Source Page: Apply to be an investment partner for the Social and Affordable Homes Programme Document: Apply to be an investment partner for the Social and Affordable Homes Programme (webpage) Services Found: Housing (RSH) local authority finances are governed by the Local Government Act and Local Government Finance Act |
| Non-Departmental Publications - Open consultation |
|---|
|
Nov. 04 2025
HM Revenue & Customs Source Page: Climate Change Levy: Energy-intensive installations and eligible facilities Document: (PDF) Open consultation Found: Draft Regulations laid before the House of Commons under paragraph 146(3) of Schedule 6 to the Finance Act |
| Draft Secondary Legislation |
|---|
|
The Cumbria Combined Authority Order 2026 This Order establishes the Cumbria Combined Authority (“the Combined Authority”), provides for the election of a mayor and confers certain of the functions of local authorities and other public authorities on the Combined Authority. Ministry of Housing, Communities and Local Government Found: (b)any precept issued in relation to such expenditure under section 40 of the Local Government Finance Act |
|
The Cheshire and Warrington Combined Authority Order 2026 This Order establishes the Cheshire and Warrington Combined Authority (“the Combined Authority”) and provides for the election of the mayor and confers certain functions of local authorities and other public authorities on the Combined Authority. Ministry of Housing, Communities and Local Government Found: (b)any precept issued in relation to such expenditure under section 40 of the Local Government Finance Act |
|
The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 The Local Government Finance Act 1988 (“the Act”) provides for non-domestic hereditaments to be revalued every three years. On a revaluation new non-domestic rating lists are compiled. The next compilation date is 1st April 2026. Ministry of Housing, Communities and Local Government Found: Draft Regulations laid before Parliament under section 143(4) of the Local Government Finance Act 1988 |
|
The Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025 The Schedule to this Order contains a Convention and Protocol (“the Arrangements”) between the United Kingdom of Great Britain and Northern Ireland and the Portuguese Republic for the elimination of double taxation with respect to taxes on income and on capital gains, the prevention of tax evasion and avoidance, and assisting international tax enforcement. This Order brings the Arrangements into effect. Found: Draft Order in Council laid before the House of Commons under section 173(7) of the Finance Act 2006 |
|
The Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 The Schedule to this Order contains a Convention (“the Arrangements”) between the United Kingdom of Great Britain and Northern Ireland and the Principality of Andorra for the elimination of double taxation with respect to taxes on income and on capital gains, the prevention of tax evasion and avoidance, and assisting international tax enforcement. Found: Draft Order in Council laid before the House of Commons under section 173(7) of the Finance Act 2006 |
|
The Financial Services and Markets Act 2000 (Regulated Activities) (ESG Ratings) Order 2025 This Order amends the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (S.I. 2001/544) (“the Regulated Activities Order”) so that the provision of Environmental, Social or Governance (“ESG”) ratings becomes a regulated activity within the meaning of the Financial Services and Markets Act 2000 (c. 8). HM Treasury Found: able to satisfy the requirements of the statutory residence test as set out in Schedule 45 to the Finance Act |
|
The Infrastructure (Wales) Act 2024 (Consequential Amendments) Order 2025 This Order is made under section 150 of the Government of Wales Act 2006 which, among other things, allows the Secretary of State to make provision in consequence of Acts of Senedd Cymru. Wales Office Found: Amendment of the Finance Act 20134. |
|
The Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 These Regulations amend the Pension Schemes Act 2021 (c. 1) (“the 2021 Act”) in order to remove the exclusion of pension schemes used, or intended to be used, by two or more employers some or all of which are not connected with each other (“unconnected multiple employer schemes”) from the definition of “qualifying scheme”. This enables such schemes to be “collective money purchase schemes” for the purposes of Part 1 of the 2021 Act, which extends to England and Wales and Scotland. The Regulations also make further provision about such schemes - such as the detail of the authorisation and supervisory regime to which such schemes will be subject, amend the Occupational Pension Schemes (Collective Money Purchase Schemes) Regulation 2022 (S.I. 2022/255) (“the 2022 Regulations”) and make provision for amendments to legislation in relation to schemes providing collective money purchase benefits. Department for Work and Pensions Found: The name under which the scheme is registered under Chapter 2 of Part 4 of the Finance Act 2004(11) ( |
| Scottish Government Publications |
|---|
|
Thursday 30th October 2025
Financial Management Directorate Strategy Directorate Source Page: The Scottish Government Consolidated Accounts for the year ended 31 March 2025 Document: The Scottish Government Consolidated Accounts for the year ended 31 March 2025 Laid before the Scottish Parliament by the Scottish Ministers 30 October 2025 (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
|
Monday 27th October 2025
Local Government and Housing Directorate Source Page: Consultation: The Future of Council Tax in Scotland Document: Consultation: The Future of Council Tax in Scotland (webpage) Found: Tax Reform[16] highlighted how the original multipliers - set out in the 1992 Local Government Finance Act |
|
Monday 27th October 2025
Local Government and Housing Directorate Source Page: Consultation: The Future of Council Tax in Scotland Document: Consultation: The Future of Council Tax in Scotland (PDF) Found: Local Tax Reform16 highlighted how the original multipliers - set out in the 1992 Local Government Finance Act |
|
Thursday 16th October 2025
Local Government and Housing Directorate Source Page: Local authority use of Arm’s Length External Organisations (ALEO’s): FOI release Document: Local authority use of Arm’s Length External Organisations (ALEO’s): FOI release (webpage) Found: entity holds the liability and legal standing to enforce Council Tax under the Local Government Finance Act |
|
Tuesday 16th September 2025
Source Page: Correspondence regarding Additional Dwelling Supplement: FOI release Document: FOI 202500463197 - Information Released - Annex A (PDF) Found: Some respondents cited recent UKG changes to SDLT, made in Finance Act 21, as evidence of a need for |
|
Wednesday 13th August 2025
Source Page: Council Tax base form Document: CTAXBASE 2025 guidance notes (PDF) Found: purpose of this form, ‘chargeable dwellings’ are defined under Section 72 of the Local Government Finance Act |
| Scottish Parliamentary Debates |
|---|
|
Dying in Poverty at the End of Life in Scotland 2025
19 speeches (41,811 words) Thursday 6th November 2025 - Main Chamber Mentions: 1: Arthur, Tom (SNP - Renfrewshire South) received is that that is being undertaken under the provisions of section 13A of the Local Government Finance Act - Link to Speech |
| Welsh Committee Publications |
|---|
|
PDF - Senedd Commission Annual Report and Accounts 2020-2021 Inquiry: Senedd Commission 2020 - 2021 Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
|
PDF - Welsh Government Consolidated Accounts 2020-2021 Inquiry: Welsh Government 2020-2021 Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
| Welsh Government Publications |
|---|
|
Thursday 18th December 2025
Source Page: Police settlement: provisional 2026 to 2027 Document: Provisional police finance report 2026 to 2027 (PDF) Found: Report 1.1 This report is made in accordance with the requirements of the Local Government Finance Act |
|
Wednesday 17th December 2025
Source Page: Evaluation of the Second Homes and Affordability Pilot: phase 2 report (2024 to 2025) Document: Main report (PDF) Found: council tax premiums on second homes Under sections 12A (3) and 12B (4) of the Local Government Finance Act |
|
Monday 15th December 2025
Source Page: Welsh Government consolidated annual accounts 2024 to 2025 Document: Welsh Government consolidated annual accounts 2024 to 2025 (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
| Welsh Calendar |
|---|
|
Wednesday 1st October 2025 4:25 p.m. Welsh Conservatives Debate - The economy - Main Chamber NDM8988 Paul Davies (Preseli Pembrokeshire) To propose that the Senedd: 1. Notes the Labour Market Overview published by the Office for National Statistics on 16 September 2025. 2. Regrets that under the Welsh Government: a) Wales’s unemployment rate has increased; b) Wales’s employment rate has decreased and is the lowest in the United Kingdom; c) Wales’s economic inactivity rate has increased and is the highest in Great Britain; and d) Welsh wage packets are the lowest in the United Kingdom. 3. Calls on the Welsh Government to create more jobs in Wales and boost growth by: a) cutting the basic rate of income tax by 1 pence; b) scrapping business rates for small businesses; c) axing the tourism tax before it comes into force; d) levelling-up the whole of Wales with adequate levels of investment for all parts of the country; e) calling on the UK Government to drop the increase in Employer's National Insurance Contributions and to reverse inheritance tax changes which are adversely impacting Welsh family firms and family farms; and f) scrapping the default 20mph speed limit to get Wales moving. Labour Market Overview The following amendments were tabled: Amendment 1 Jane Hutt (Vale of Glamorgan) Delete all after point 1 and replace with: Notes the Welsh Government publication Labour market overview: September 2025. Welcomes that under the Welsh Government: a) Wales’s unemployment rate is lower than the UK rate; b) the employment rate gap between Wales and the UK has narrowed over the period since devolution; c) a range of support is in place to help economically inactive people return to work—particularly those facing complex barriers such as disability, long-term health conditions, or caring responsibilities; and d) in 2024, median gross weekly earnings for full-time adults working in Wales were higher than the North East of England, East Midlands, Northern Ireland and Yorkshire and the Humber. Labour market overview: September 2025 If amendment 1 is agreed, amendment 2 will be de-selected. Amendment 2 Heledd Fychan (South Wales Central) Delete all after point 2(d) and replace with: Regrets the detrimental impact of decisions made by successive Westminster Governments on the Welsh economy, including: a) the ongoing impact of Brexit, which has inflicted a £4 billion hit on the Welsh economy and is a major barrier to business growth; b) the ongoing impact of austerity measures on public finances; c) the failure to deliver a fair funding formula for Wales, despite cross-party support for this in the Senedd; d) the failure to deliver promises to provide the Senedd with greater flexibilities to manage its budget; e) the failure to devolve the Crown Estate to enable Wales to profit from its own natural resources; f) the failure to provide Wales with its fair share of HS2 consequentials; g) the failure to redistribute wealth evenly across the UK; and h) overseeing reckless fiscal policies, such as the Liz Truss mini budget, that have caused significant hardship for Welsh households. Believes that both the previous Conservative UK Government and the current Labour UK Government have repeatedly and emphatically demonstrated their lack of commitment to advancing Wales's financial and economic interests. Calls on the Welsh Government to boost jobs and growth by: a) showing it has influence within the ‘partnership of power’ by forcing the UK Labour Government to engage seriously with reforming Wales’s funding arrangements; b) make representations to the UK Labour Government to reverse the increase to employer National Insurance contributions; c) make representations to the UK Labour Government to rejoin the EU single market and customs union to promote economic growth; d) make representations to the UK Labour Government to reverse inheritance tax changes affecting Welsh family farms; e) demand full compensation from the UK Labour Government for costs incurred from designing and constructing redundant border infrastructure at Welsh ports, and invest the proceeds to support Welsh trade; and f) utilise new powers provided through the Local Government Finance Act to create preferential business rate multipliers for SMEs. View calendar - Add to calendar |