Information since 26 May 2026, 7:28 a.m.
| Parliamentary Debates |
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The Carbon Border Adjustment Mechanism (Calculation of CBAM Rate and Determination of Carbon Price Relief) Regulations 2026
35 speeches (3,942 words) Monday 12th October 2026 - General Committees HM Treasury Mentions: 1: James Murray (LAB - Ealing North) The core framework for CBAM has already been set out in the Finance Act 2026, but the regulations provide - Link to Speech 2: James Murray (LAB - Ealing North) regulations implement important aspects of the CBAM framework already approved by Parliament in the Finance Act - Link to Speech 3: James Murray (LAB - Ealing North) important elements of the CBAM framework, which has already been established by Parliament under the Finance Act - Link to Speech |
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Business Rates Avoidance Schemes
21 speeches (1,428 words) Wednesday 16th September 2026 - Lords Chamber Cabinet Office Mentions: 1: Lord Wilson of Sedgefield (Lab - Life peer) While they do not apply to business rates, additional criminal sanctions were introduced in the Finance Act - Link to Speech 2: Lord Wilson of Sedgefield (Lab - Life peer) We laid out our plans in the Finance Act 2026 earlier this year. - Link to Speech |
| Select Committee Documents |
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Wednesday 9th September 2026
Written Evidence - Hospitality Ulster THT0019 - The taxation of the hospitality and tourism sectors in Northern Ireland The taxation of the hospitality and tourism sectors in Northern Ireland - Northern Ireland Affairs Committee Found: 2024 figures · gov.ie announcement of the 9% rate, 30 June 2026 · Revenue Commissioners TDMs · Finance Act |
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Wednesday 9th September 2026
Written Evidence - MoroAK and University of Leeds THT0011 - The taxation of the hospitality and tourism sectors in Northern Ireland The taxation of the hospitality and tourism sectors in Northern Ireland - Northern Ireland Affairs Committee Found: March 2022 — introduced by order at 5 per cent and continued at 12.5 per cent by section 93 of the Finance Act |
| Written Answers |
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Council Tax: Surcharges
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner) Thursday 17th September 2026 Question to the HM Treasury: To ask the Chancellor of the Exchequer, pursuant to the answer of 9 June 2026, to Question 5344, on Council Tax: Surcharges, whether the powers of officers appointed by the Commissioners of His Majesty’s Revenue and Customs to undertake valuations for the new council tax surcharge will use the Local Government Finance Act 1992 as their statutory basis, or whether the Government intends to legislate to provide additional powers. Answered by James Murray - Financial Secretary to the Treasury and Paymaster General The High Value Council Tax Surcharge will be legislated for in Finance Bill 2026 and subject to Parliamentary approval in the normal way. |
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Council Tax: Valuation
Asked by: Katie Lam (Conservative - Weald of Kent) Thursday 17th September 2026 Question to the HM Treasury: To ask the Chancellor of the Exchequer, if he will set out the property attribute information HMRC Valuation Office seeks to collect during a site visit when undertaking a valuation of a dwelling for council tax. Answered by James Murray - Financial Secretary to the Treasury and Paymaster General The Valuation Office (VO) carries out property inspections to establish and record facts relating to property on a case by case basis. The same categories of property attribute information are collected for Council Tax purposes in England and Wales. Further information about the property attribute information held for Council Tax purposes is available in the published guidance: Property attribute data (PAD). Additional information may be sought from the taxpayer in line with section 27 of the Local Government Finance Act 1992. |
| Secondary Legislation |
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Social Security (Income and Capital Disregards) (Amendment) Regulations 2026 Regulations 2 to 6 amend respectively the State Pension Credit Regulations 2002 (S.I. 2002/1792), the Housing Benefit Regulations 2006 (S.I. 2006/213), the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 (S.I. 2006/214), the Employment and Support Allowance Regulations 2008 (S.I. 2008/794), and the Universal Credit Regulations 2013 (S.I. 2013/376). Department for Work and Pensions Parliamentary Status - Text of Legislation - Made negative Laid: Friday 9th October - In Force: Not stated Found: 1992 c. 5. (6)Section 176(1)(a) was amended by paragraph 23 of Schedule 9 to the Local Government Finance Act |
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Social Security (Miscellaneous Amendments) Regulations 2026 These Regulations make amendments to the Social Security (Recovery of Benefits) Regulations 1997 (S.I. 1997/2205), the State Pension Credit Regulations 2002 (S.I. 2002/1792), the Housing Benefit Regulations 2006 (S.I. 2006/213), the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 (S.I. 2006/214), the Employment and Support Allowance Regulations 2008 (S.I. 2008/794), the Social Security (Recovery of Benefits) (Lump Sum Payments) Regulations 2008 (S.I. 2008/1596), the Universal Credit Regulations 2013 (S.I. 2013/376), the Social Security (Overpayments and Recovery) Regulations 2013 (S.I. 2013/384), the Personal Independence Payment (Transitional Provisions) Regulations 2013 (S.I. 2013/387) (“the PIP Transitional Regulations”), the Universal Credit (Transitional Provisions) Regulations 2014 (S.I. 2014/1230) and the Universal Credit, Personal Independence Payment and Employment and Support Allowance (Amendment) Regulations 2026 (S.I. 2026/395). Department for Work and Pensions Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 7th October - In Force: 30 Oct 2026 Found: prescribed”. (7)Section 176(1)(a) was amended by paragraph 23 of Schedule 9 to the Local Government Finance Act |
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Surrey (Structural Changes) (Pensions etc.) Order 2026 This Order gives effect to proposals made by Surrey County Council, in its capacity as the administering authority of the Surrey Pension Fund and in the context of the local government reorganisation brought about by the Surrey (Structural Changes) Order 2026 (S.I. 2026/264), for the transfer of its pensions functions to a new body, the Surrey Pensions Authority. Parliamentary Status - Text of Legislation - Made negative Laid: Monday 14th September - In Force: Not stated Found: included references to the Authority— (a)sections 113, 114, 115 and 116 of the Local Government Finance Act |
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Individual Savings Account (Amendment) (No. 2) Regulations 2026 These Regulations amend the Individual Savings Account Regulations 1998. Regulation 6 introduces a £12,000 limit on subscriptions to cash ISA accounts for individuals aged 64 or under at the end of the tax year. Regulation 9 introduces a new requirement in relation to money market funds held in a stocks and shares ISA and the definition of money market funds has been updated (regulation 3). Regulation 15 inserts Regulation 22A to introduce a charge on interest or alternative finance return generated by any cash deposits held in a stocks and shares ISA or Innovative Finance ISA. These Regulations make the required consequential amendments to the subscription, transfer, tax liabilities and reporting provisions applying to ISA accounts as a result of these introductions and remove obsolete references regarding the age an account holder needs to be to open an account. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Monday 14th September - In Force: 6 Apr 2027 Found: to the Income Tax (Trading and Other Income) Act 2005 (c. 5) and amended by section 40(6) of the Finance Act |
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Finance Act 2009 (Publishing Details of Deliberate Tax Defaulters: Increase to Threshold) Order 2026 Section 94 of the Finance Act 2009 provides for the Commissioners for HM Revenue and Customs to publish information (including names) of persons who have been penalised for deliberate defaults where the tax lost exceeds £25,000. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Friday 11th September - In Force: 2 Oct 2026 Found: Finance Act 2009 (Publishing Details of Deliberate Tax Defaulters: Increase to Threshold) Order 2026 |
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Motor Vehicles (Type Approval and Approval Marks) (Fees) (Amendment) Regulations 2026 These Regulations amend the Motor Vehicles (Type Approval and Approval Marks) (Fees) Regulations 1999 (“the 1999 Regulations”) to increase the fee payable for the examination of vehicles and vehicle parts, and to introduce two new fees. Department for Transport Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 10th September - In Force: 1 Nov 2026 Found: conferred by section 61(1) and (2)(e) of the Road Traffic Act 1988(1) and section 56(1) and (2) of the Finance Act |
| Department Publications - Guidance |
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Monday 12th October 2026
Home Office Source Page: Immigration Rules archive: 3 August 2026 to 7 October 2026 Document: (PDF) Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act |
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Monday 12th October 2026
Ministry of Defence Source Page: Armed forces pensions Document: Pension Savings Tax Annual Allowance 2025/2026 Booklet (PDF) Found: • This pension amount is multiplied by 16 (a factor set by the Finance Act). |
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Wednesday 7th October 2026
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 |
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Monday 5th October 2026
Department for Work and Pensions Source Page: Guidance: Decision makers’ guide: Vol 10: Benefits for incapacity, disability, maternity and bereavement: staff guide Document: (PDF) Found: Note: This includes self-invested person pensions (see DMG 56175). 1 PS Act 93 s 1(1) &(6); 2 Finance Act |
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Thursday 1st October 2026
Ministry of Defence Source Page: JSP 752 -Tri-Service regulations for expenses and allowances Document: (PDF) Found: , however, be recognised that such a decision is a legal judgement under the Local Government Finance Act |
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Thursday 1st October 2026
Ministry of Defence Source Page: JSP 752 -Tri-Service regulations for expenses and allowances Document: (webpage) Found: must, however, be recognised that such a decision is a legal judgement under the Local Government Finance Act |
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Tuesday 22nd September 2026
Ministry of Defence Source Page: Competition: Innovation Support to Operations (Cycle 8) Document: (PDF) Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act |
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Wednesday 16th September 2026
Department for Work and Pensions Source Page: Jobs Guarantee Document: (PDF) Found: due; 27.1.16 where the Grant Recipient is subject to the requirements of the Local Government Finance Act |
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Thursday 10th September 2026
Department for Environment, Food and Rural Affairs Source Page: Plant health controls Document: Plant Health etc. (Fees) (England) (Amendment) Regulations 2020 (PDF) Found: the consent of the Treasury, in exercise of the powers conferred by section 56(1) and (2) of the Finance Act |
| Department Publications - Services |
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Monday 12th October 2026
Home Office Source Page: General aviation operators and pilots notification of flights Document: (PDF) Found: 20034 and are managed under the Customs Civil Penalties regime set out in sections 24 to 41 of the Finance Act |
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Monday 12th October 2026
Home Office Source Page: General aviation operators and pilots notification of flights Document: (PDF) Found: 20034 and are managed under the Customs Civil Penalties regime set out in sections 24 to 41 of the Finance Act |
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Monday 5th October 2026
Ministry of Housing, Communities and Local Government Source Page: Council Tax base calculation Document: (Excel) Found: Part 2 asks for information relating to the power in section 13A of the Local Government Finance Act |
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Monday 5th October 2026
Ministry of Housing, Communities and Local Government Source Page: Council Tax base calculation Document: (PDF) Found: The Secretary of State, in accordance with section 139A of the Local Government Finance Act 1988 ("the |
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Monday 5th October 2026
Ministry of Housing, Communities and Local Government Source Page: Council Tax base calculation Document: (Excel) Found: Part 2 asks for information relating to the power in section 13A of the Local Government Finance Act |
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Monday 5th October 2026
Ministry of Housing, Communities and Local Government Source Page: Council Tax base calculation Document: (PDF) Found: The Secretary of State, in accordance with section 139A of the Local Government Finance Act 1988 ("the |
| Department Publications - Transparency |
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Friday 9th October 2026
Cabinet Office Source Page: Cabinet Office annual report and accounts 2025 to 2026 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 |
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Friday 9th October 2026
Cabinet Office Source Page: Cabinet Office annual report and accounts 2025 to 2026 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 |
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Friday 9th October 2026
Cabinet Office Source Page: Cabinet Office annual report and accounts 2025 to 2026 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 |
| Department Publications - Research |
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Monday 5th October 2026
HM Treasury Source Page: UK official holdings of international reserves: September 2026 Document: (PDF) Found: www.bankofengland.co.uk/statistics/uk-international-reserves/2026/September-2026 30 Under the Finance Act |
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Friday 11th September 2026
Ministry of Justice Source Page: Criminal Justice Statistics Quarterly: March 2026 Document: (ODS) Found: misleading statement in purported compliance with an Unexplained Wealth/Disclosure Order, Criminal Finance Act |
| Department Publications - Policy paper |
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Friday 18th September 2026
HM Treasury Source Page: Whole of Government Accounts, 2024-25 Document: (PDF) Found: Local authorities are required by the Local Government Finance Act 1992 to provide a balanced budget |
| Non-Departmental Publications - Guidance and Regulation |
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Oct. 12 2026
Veterans Advisory and Pensions Committees Source Page: Armed forces pensions Document: A Guide to Deferred and Preserved Pension Entitlement (PDF) Guidance and Regulation Found: 6 1988 – Reduction to 2 Years 7 2005 – The Finance Act 2004 7 The Introduction of AFPS 2005 |
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Oct. 12 2026
Veterans Advisory and Pensions Committees Source Page: Armed forces pensions Document: A Guide to Deferred and Preserved Pension Entitlement (webpage) Guidance and Regulation Found: 61988 – Reduction to 2 Years72005 – The Finance Act 20047The Introduction of AFPS 20057RFPS 2005 is also |
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Oct. 12 2026
Veterans Advisory and Pensions Committees Source Page: Armed forces pensions Document: The Gurkha Pension Scheme: Your benefits explained (booklet) (PDF) Guidance and Regulation Found: Unauthorised Payments The Finance Act 2004 became effective on 6 April 2006 and affects the GPS as a |
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Oct. 12 2026
Veterans Advisory and Pensions Committees Source Page: Armed forces pensions Document: Pension Savings Tax Annual Allowance 2024/2025 Booklet (PDF) Guidance and Regulation Found: • This pension amount is multiplied by 16 (a factor set by the Finance Act). |
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Oct. 12 2026
Veterans Advisory and Pensions Committees Source Page: Armed forces pensions Document: Your 2015 Pension Remedy, Explained – booklet (PDF) Guidance and Regulation Found: Together with changes being made to tax regulations using the powers in the Finance Act 2022 and scheme |
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Oct. 12 2026
Veterans Advisory and Pensions Committees Source Page: Armed forces pensions Document: Retrospective Remedy FAQs (PDF) Guidance and Regulation Found: • Together with changes being made through tax regulations using the powers in the Finance Act 2022 |
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Oct. 12 2026
Veterans Advisory and Pensions Committees Source Page: Armed forces pensions Document: Pension Savings Tax Annual Allowance 2025/2026 Booklet (PDF) Guidance and Regulation Found: • This pension amount is multiplied by 16 (a factor set by the Finance Act). |
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Oct. 12 2026
Planning Inspectorate Source Page: Rights of way guidance booklet Document: (webpage) Guidance and Regulation Found: For instance, the way may be shown as excluded from taxable heraditament on a Finance Act 1910 map. |
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Oct. 09 2026
Planning Inspectorate Source Page: Common land notices and decisions published in 2023, 2024 and 2025 Document: COM/3324516, Cornwall, Nancekuke Common. Decision date: 9 June 2026 (webpage) Guidance and Regulation Found: Nancekuke 1795, the Illogan Tithe Map, the Ordnance Survey (OS) map and book of reference 1879, the Finance Act |
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Oct. 09 2026
UK Defence Innovation Source Page: Space to Innovate: Delta Drop 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 |
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Oct. 09 2026
HM Revenue & Customs Source Page: Carbon Border Adjustment Mechanism: force of law notice and reference document Document: (webpage) Guidance and Regulation Found: boundaries document;‘commodity code’ has the meaning given in paragraph 2(1) of Schedule 16 to the Finance Act |
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Oct. 06 2026
UK Defence Innovation Source Page: Competition Document: UKDI Security Open Call 2026 Cycle 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 |
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Oct. 06 2026
UK Defence Innovation Source Page: Competition Document: UKDI Security Open Call 2026 Cycle 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 |
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Oct. 01 2026
Legal Aid Agency Source Page: Standard crime contract 2025 Document: (PDF) Guidance and Regulation Found: information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance Act |
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Oct. 01 2026
Legal Aid Agency Source Page: Standard crime contract 2025 Document: (PDF) Guidance and Regulation Found: information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance Act |
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Oct. 01 2026
HM Revenue & Customs Source Page: Registration and approval of excise goods held in duty suspension (Excise Notice 196) Document: Registration and approval of excise goods held in duty suspension (Excise Notice 196) (webpage) Guidance and Regulation Found: legal provisions applicable to the contents of this notice in the: The Finance (No. 2) Act 2023 Finance Act |
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Oct. 01 2026
HM Revenue & Customs Source Page: Vaping Products Duty and Vaping Duty Stamps: Force of Law Notice Document: Vaping Products Duty and Vaping Duty Stamps: Force of Law Notice (webpage) Guidance and Regulation Found: the text of notices published by the Commissioners under legal powers found in: Part 4 of the Finance Act |
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Oct. 01 2026
HM Revenue & Customs Source Page: Vaping Products Duty and Vaping Duty Stamps: Force of Law Notice Document: Vaping Products Duty and Vaping Duty Stamps: Force of Law Notice (webpage) Guidance and Regulation Found: the text of notices published by the Commissioners under legal powers found in: Part 4 of the Finance Act |
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Oct. 01 2026
HM Revenue & Customs Source Page: Vaping Products Duty and Vaping Duty Stamps: Force of Law Notice Document: Vaping Products Duty and Vaping Duty Stamps: Force of Law Notice (webpage) Guidance and Regulation Found: the text of notices published by the Commissioners under legal powers found in: Part 4 of the Finance Act |
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Sep. 22 2026
UK Defence Innovation Source Page: Competition: Innovation Support to Operations (Cycle 8) 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 |
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Sep. 18 2026
HM Revenue & Customs Source Page: Using rebated fuels in vehicles and machines (Excise Notice 75) Document: Using rebated fuels in vehicles and machines (Excise Notice 75) (webpage) Guidance and Regulation Found: and Designated Markers)(Amendment) Regulations 2015 The Vehicle Excise and Registration Act 1994 Finance Act |
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Sep. 18 2026
HM Revenue & Customs Source Page: Using rebated fuels in vehicles and machines (Excise Notice 75) Document: Using rebated fuels in vehicles and machines (Excise Notice 75) (webpage) Guidance and Regulation Found: and Designated Markers)(Amendment) Regulations 2015 The Vehicle Excise and Registration Act 1994 Finance Act |
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Sep. 18 2026
HM Revenue & Customs Source Page: Fuel used in private pleasure craft and for private pleasure flying (Excise Notice 554) Document: Fuel used in private pleasure craft and for private pleasure flying (Excise Notice 554) (webpage) Guidance and Regulation Found: this notice The primary law can be found in the Hydrocarbon Oils Duties Act 1979 as amended by the Finance Act |
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Sep. 18 2026
HM Revenue & Customs Source Page: Fuel used in private pleasure craft and for private pleasure flying (Excise Notice 554) Document: Fuel used in private pleasure craft and for private pleasure flying (Excise Notice 554) (webpage) Guidance and Regulation Found: this notice The primary law can be found in the Hydrocarbon Oils Duties Act 1979 as amended by the Finance Act |
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Sep. 18 2026
HM Revenue & Customs Source Page: Registered dealers in controlled oil (Excise Notice 192) Document: Registered dealers in controlled oil (Excise Notice 192) (webpage) Guidance and Regulation Found: What law covers this notice Primary legislation: The Hydrocarbon Oil Duties Act 1979 (HODA) The Finance Act |
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Sep. 18 2026
HM Revenue & Customs Source Page: Registered dealers in controlled oil (Excise Notice 192) Document: Registered dealers in controlled oil (Excise Notice 192) (webpage) Guidance and Regulation Found: What law covers this notice Primary legislation: The Hydrocarbon Oil Duties Act 1979 (HODA) The Finance Act |
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Sep. 18 2026
HM Revenue & Customs Source Page: Help and support for tax agents and advisers Document: Help and support for tax agents and advisers (webpage) Guidance and Regulation Found: offshore anti-avoidance rules understand the background to the non-domiciled reforms introduced in Finance Act |
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Sep. 18 2026
HM Revenue & Customs Source Page: Help and support for tax agents and advisers Document: Help and support for tax agents and advisers (webpage) Guidance and Regulation Found: offshore anti-avoidance rules understand the background to the non-domiciled reforms introduced in Finance Act |
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Sep. 18 2026
HM Revenue & Customs Source Page: Help and support for tax agents and advisers Document: Help and support for tax agents and advisers (webpage) Guidance and Regulation Found: offshore anti-avoidance rules understand the background to the non-domiciled reforms introduced in Finance Act |
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Sep. 18 2026
HM Revenue & Customs Source Page: Help and support for tax agents and advisers Document: Help and support for tax agents and advisers (webpage) Guidance and Regulation Found: offshore anti-avoidance rules understand the background to the non-domiciled reforms introduced in Finance Act |
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Sep. 18 2026
HM Revenue & Customs Source Page: Biofuels and other fuel substitutes (Excise Notice 179e) from 1 April 2022 Document: Biofuels and other fuel substitutes (Excise Notice 179e) from 1 April 2022 (webpage) Guidance and Regulation Found: 2002 (SI 2002/3057) (‘RDCOR’) Changes to excise duty rates are normally contained in the annual Finance Act |
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Sep. 18 2026
HM Revenue & Customs Source Page: Aviation turbine fuel (Excise Notice 179a) Document: Aviation turbine fuel (Excise Notice 179a) (webpage) Guidance and Regulation Found: this notice Primary legislation This includes: the Hydrocarbon Oil Duties Act 1979 (HODA) the Finance Act |
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Sep. 18 2026
HM Revenue & Customs Source Page: Part 8B: Buildings undergoing schemes of reconstruction or redevelopment which are incapable of beneficial occupation Document: Carey Group v Mr A Ricketts (VO) (PDF) Guidance and Regulation Found: repair” to be assumed to have been successfully completed – para 2(1)(b), Sch 6, Local Government Finance Act |
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Sep. 18 2026
HM Revenue & Customs Source Page: Part 8B: Buildings undergoing schemes of reconstruction or redevelopment which are incapable of beneficial occupation Document: Aviva Investors v Dawn Bunyan (VO) (PDF) Guidance and Regulation Found: The statutory definition of a hereditament was contained in section 64 of the Local Government Finance Act |
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Sep. 18 2026
HM Revenue & Customs Source Page: Part 8B: Buildings undergoing schemes of reconstruction or redevelopment which are incapable of beneficial occupation Document: BNPPDS(J) LIMITED and BCI LIMITED v Amanda Hitchings (VO) (PDF) Guidance and Regulation Found: of beneficial occupation – whether state of reasonable repair to be assumed – Local Government Finance Act |
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Sep. 18 2026
HM Revenue & Customs Source Page: Part 8B: Buildings undergoing schemes of reconstruction or redevelopment which are incapable of beneficial occupation Document: Colour Weddings v Roberts (VO) (PDF) Guidance and Regulation Found: definition of rateable value is that contained in paragraph 2(1) of Schedule 6 to the Local Government Finance Act |
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Sep. 16 2026
HM Revenue & Customs Source Page: Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) Document: Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) (webpage) Guidance and Regulation Found: Changes to primary legislation are normally made in the annual Finance Act. |
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Sep. 16 2026
HM Revenue & Customs Source Page: Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) Document: Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) (webpage) Guidance and Regulation Found: Changes to primary legislation are normally made in the annual Finance Act. |
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Sep. 16 2026
HM Revenue & Customs Source Page: Get relief for mineral oil put to certain uses (Excise Notice 184A) Document: Get relief for mineral oil put to certain uses (Excise Notice 184A) (webpage) Guidance and Regulation Found: You may: have to pay a penalty under Section 9 of the Finance Act 1994, and we may assess an amount |
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Sep. 10 2026
Animal and Plant Health Agency Source Page: Plant health controls Document: Plant Health etc. (Fees) (England) (Amendment) Regulations 2020 (PDF) Guidance and Regulation Found: the consent of the Treasury, in exercise of the powers conferred by section 56(1) and (2) of the Finance Act |
| Non-Departmental Publications - Services |
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Oct. 12 2026
Border Force Source Page: General aviation operators and pilots notification of flights Document: (PDF) Services Found: 20034 and are managed under the Customs Civil Penalties regime set out in sections 24 to 41 of the Finance Act |
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Oct. 12 2026
Border Force Source Page: General aviation operators and pilots notification of flights Document: (PDF) Services Found: 20034 and are managed under the Customs Civil Penalties regime set out in sections 24 to 41 of the Finance Act |
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Oct. 05 2026
Department for Levelling Up, Housing and Communities Source Page: Council Tax base calculation Document: (Excel) Services Found: Part 2 asks for information relating to the power in section 13A of the Local Government Finance Act |
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Oct. 05 2026
Department for Levelling Up, Housing and Communities Source Page: Council Tax base calculation Document: (PDF) Services Found: The Secretary of State, in accordance with section 139A of the Local Government Finance Act 1988 ("the |
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Oct. 05 2026
Department for Levelling Up, Housing and Communities Source Page: Council Tax base calculation Document: (Excel) Services Found: Part 2 asks for information relating to the power in section 13A of the Local Government Finance Act |
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Oct. 05 2026
Department for Levelling Up, Housing and Communities Source Page: Council Tax base calculation Document: (PDF) Services Found: The Secretary of State, in accordance with section 139A of the Local Government Finance Act 1988 ("the |
| Non-Departmental Publications - Statistics |
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Oct. 06 2026
Low Pay Commission Source Page: Low Pay Commission Call for Research Summer 2026 Document: (webpage) Statistics Found: must comply with the provisions of the Official Secrets Acts 1911 to 1989 and section 182 of the Finance Act |
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Sep. 25 2026
Department for Business and Trade Source Page: Regulator performance monitoring Document: FCA annual report (opens as a PDF) (PDF) Statistics Found: Economic Crime (Anti Money Laundering) Levy (‘ECL ’) was established through legislation in the Finance Act |
| Non-Departmental Publications - Open consultation |
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Oct. 06 2026
HM Revenue & Customs Source Page: Draft legislation: Plastic packaging tax — chemical recycling and adoption of a mass balance approach Document: (PDF) Open consultation Found: conferred by sections 49(10), 49A(1)(c), (3)(c) and (6)(b), 49B, 63(1) and 84(1) and (2) of the Finance Act |
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Oct. 06 2026
HM Revenue & Customs Source Page: Draft legislation: Plastic packaging tax — chemical recycling and adoption of a mass balance approach Document: Draft legislation: Plastic packaging tax — chemical recycling and adoption of a mass balance approach (webpage) Open consultation Found: Both should be read alongside the relevant provisions of the Finance Act 2021, as amended by the Finance |
| Non-Departmental Publications - Transparency |
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Oct. 02 2026
HM Revenue & Customs Source Page: Details of deliberate tax defaulters Document: Details of deliberate tax defaulters (webpage) Transparency Found: deliberately failing to comply with their tax obligations The law that allows this is section 94 Finance Act |
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Oct. 02 2026
HM Revenue & Customs Source Page: Details of deliberate tax defaulters Document: Details of deliberate tax defaulters (webpage) Transparency Found: deliberately failing to comply with their tax obligations The law that allows this is section 94 Finance Act |
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Oct. 02 2026
HM Revenue & Customs Source Page: Details of deliberate tax defaulters Document: Details of deliberate tax defaulters (webpage) Transparency Found: deliberately failing to comply with their tax obligations The law that allows this is section 94 Finance Act |
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Oct. 02 2026
HM Revenue & Customs Source Page: Details of deliberate tax defaulters Document: Details of deliberate tax defaulters (webpage) Transparency Found: deliberately failing to comply with their tax obligations The law that allows this is section 94 Finance Act |
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Oct. 01 2026
HM Land Registry Source Page: HM Land Registry Annual Report and Accounts 2025 to 2026 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 |
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Oct. 01 2026
HM Land Registry Source Page: HM Land Registry Annual Report and Accounts 2025 to 2026 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 |
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Oct. 01 2026
HM Land Registry Source Page: HM Land Registry Annual Report and Accounts 2025 to 2026 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 |
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Oct. 01 2026
HM Land Registry Source Page: HM Land Registry Annual Report and Accounts 2025 to 2026 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 |
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Oct. 01 2026
HM Land Registry Source Page: HM Land Registry Annual Report and Accounts 2025 to 2026 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 |
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Oct. 01 2026
HM Land Registry Source Page: HM Land Registry Annual Report and Accounts 2025 to 2026 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 |
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Oct. 01 2026
HM Revenue & Customs Source Page: The Code of Practice on Taxation for Banks Annual Report 2026 Document: The Code of Practice on Taxation for Banks Annual Report 2026 (webpage) Transparency Found: The strengthening of the Code at Finance Act 2014 provided that HMRC is required to publish an annual |
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Oct. 01 2026
HM Revenue & Customs Source Page: The Code of Practice on Taxation for Banks Annual Report 2026 Document: The Code of Practice on Taxation for Banks Annual Report 2026 (webpage) Transparency Found: The strengthening of the Code at Finance Act 2014 provided that HMRC is required to publish an annual |
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Sep. 30 2026
Forestry Commission Source Page: Forestry Commission annual report and accounts 2025 to 2026 Document: (PDF) Transparency Found: advance payments are made, expenditure is managed in line with Section 31 of the Local Government Finance Act |
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Sep. 30 2026
Forestry Commission Source Page: Forestry Commission annual report and accounts 2025 to 2026 Document: (PDF) Transparency Found: advance payments are made, expenditure is managed in line with Section 31 of the Local Government Finance Act |
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Sep. 30 2026
Forestry Commission Source Page: Forestry Commission annual report and accounts 2025 to 2026 Document: (PDF) Transparency Found: advance payments are made, expend iture is man aged in line with Section 31 of the Local Government Finance Act |
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Sep. 30 2026
Forestry Commission Source Page: Forestry Commission annual report and accounts 2025 to 2026 Document: (PDF) Transparency Found: advance payments are made, expenditure is managed in line with Section 31 of the Local Government Finance Act |
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Sep. 29 2026
Crown Prosecution Service Source Page: Crown Prosecution Service annual report and accounts 2025 - 2026 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 |
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Sep. 24 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Sep. 24 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Sep. 24 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Sep. 24 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Sep. 24 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Sep. 24 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Sep. 24 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Sep. 24 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Sep. 24 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Sep. 24 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Sep. 24 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Sep. 24 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Sep. 18 2026
Forest Research Source Page: Forest Research annual report and accounts 2025 to 2026 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 |
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Sep. 18 2026
Forest Research Source Page: Forest Research annual report and accounts 2025 to 2026 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 |
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Sep. 14 2026
Infected Blood Compensation Authority Source Page: IBCA Annual report and accounts 2025 to 2026 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 |
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Sep. 10 2026
Youth Justice Board for England and Wales Source Page: Youth Justice Board Annual Report and Accounts, 2025 to 2026 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 |
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Sep. 10 2026
Youth Justice Board for England and Wales Source Page: Youth Justice Board Annual Report and Accounts, 2025 to 2026 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 - Policy paper |
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Sep. 09 2026
HM Revenue & Customs Source Page: Carbon border adjustment mechanism (CBAM): Policy summary Document: Carbon border adjustment mechanism (CBAM): Policy summary (webpage) Policy paper Found: It includes the core policy framework which is set out via primary legislation in the Finance Act 2026 |
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Sep. 09 2026
HM Revenue & Customs Source Page: Carbon border adjustment mechanism (CBAM): Policy summary Document: Carbon border adjustment mechanism (CBAM): Policy summary (webpage) Policy paper Found: It includes the core policy framework which is set out via primary legislation in the Finance Act 2026 |
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Sep. 09 2026
HM Revenue & Customs Source Page: Carbon border adjustment mechanism (CBAM): Policy summary Document: Carbon border adjustment mechanism (CBAM): Policy summary (webpage) Policy paper Found: It includes the core policy framework which is set out via primary legislation in the Finance Act 2026 |
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Sep. 09 2026
HM Revenue & Customs Source Page: Carbon border adjustment mechanism (CBAM): Policy summary Document: Carbon border adjustment mechanism (CBAM): Policy summary (webpage) Policy paper Found: It includes the core policy framework which is set out via primary legislation in the Finance Act 2026 |
| Draft Secondary Legislation |
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The Financial Services and Markets Act 2023 (Addition of Relevant Enactments) Regulations 2026 These Regulations add to the list of “relevant enactments” for the purposes of sections 13 to 17 of the Financial Services and Markets Act 2023 (c. 29) (“the Act”). Under section 13 of the Act, the Treasury may make regulations (an “FMI sandbox”) which may modify the effect or application of such relevant enactments for the purpose of testing the efficiency or effectiveness of new technologies or practices in the carrying on of financial markets infrastructure activities. The effect is to include new relevant enactments within the list at section 17(3) of the Act so that these enactments can be modified by future or existing FMI sandboxes. HM Treasury Found: relevant enactment”)— (a)before paragraph (a), insert— “(za)the National Debt Act 1870; (zb)the Finance Act |
| Scottish Committee Publications |
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Tuesday 6th October 2026
Correspondence - Letter from the Minister for Public Finance to the Convener, 6 October 2026 Draft Non-Domestic Rates (Electronic Notices) (Scotland) Regulations 2026 Found: Non-Domestic Rates (Scotland) Act 2020 (“the 2020 Act”) and section 72(4) of the Local Government Finance Act |
| Scottish Government Publications |
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Thursday 23rd July 2026
Energy and Climate Change Directorate Source Page: Documented correspondence between Scottish Government and the Climate Change Committee: EIR release Document: EIR 202600500304 - Information released - Annual Report And Accounts 2024-2025 (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
| Scottish Parliamentary Research (SPICe) |
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Devolved Social Security Benefits
Wednesday 10th June 2026 This briefing summarises devolved benefits available from Social Security Scotland, local authorities and the Department for Work and Pensions in Scotland as at May 2026. View source webpage Found: Scottish regulations for 'working age'and 'pension age' people made under the Local Government Finance Act |
| Welsh Government Publications |
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Tuesday 22nd September 2026
Source Page: FOI release 27421: Visitor accommodation Document: Visitor accommodation (PDF) Found: properties in Wales for local tax purposes are set out in section 66(2BB) of the Local Government Finance Act |
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Thursday 3rd September 2026
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 |
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Tuesday 11th August 2026
Source Page: Electric vehicle charging point relief Document: Electric vehicle charging point relief (webpage) Found: Legal basis The Local Government Finance Act 1988 (‘the Act’) sets out the legal basis for non-domestic |
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Wednesday 15th July 2026
Source Page: Welsh Revenue Authority: Annual Report and Accounts 2025 to 2026 Document: Welsh Revenue Authority: Annual Report and Accounts 2025 to 2026 (webpage) Found: Members may opt to give up (commute) their pension for a lump sum up to the limits set by the Finance Act |
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Tuesday 23rd June 2026
Source Page: FOI release 27022: Map Modification Order Document: Doc 1 (PDF) Found: Finance Act 1910 29. |
| Welsh Senedd Research |
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Non-domestic rates: guide for constituents 2026
Friday 31st July 2026 Welsh Parliament Senedd Research Non-domestic (business) rates A guide for constituents August 2026 Find out more: research.senedd.wales The Welsh Parliament is the democratically elected body that represents the interests of Wales and its people... Found: Schedule 5 to the Local Government Finance Act 1988 sets out a list of the exempt types of property. |