Finance Act 2021
grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.
Government Bill
(HM Treasury)
What is this Bill?
The Finance Act 2021 was a Government Bill that became an Act of Parliament.
Is this Bill currently before Parliament?No. This Bill was introduced on 9 March 2021 and became an Act of Parliament on 10 June 2021.
Whose idea is this Bill?Government Bills implement the legislative agenda of the Government. This agenda, and the Bills that will implement it, are outlined in the Queen's Speech at the Session's State Opening of Parliament.
How can I find out exactly what this Bill does?The most straightforward information is contained in the initial Explanatory Notes for the Bill.
Would you like to know more?See these Glossary articles for more information: Act of Parliament, Government Bills, Process of a Bill
Official Bill Page Initial Explanatory Notes Initial Briefing papers Initial Library Notes Ministerial Extracts from Debates All Bill Debates
This bill has received Royal Assent and has become an Act of Parliament
Bill Progession through Parliament
Latest Key documents
Timeline of Bill Documents and Stages
10th June 2021
Royal Assent: Minutes of Proceedings (Lords)
10th June 2021
Royal Assent (Commons)
10th June 2021
Act of Parliament
Finance Act 2021 (c. 26)
8th June 2021
3rd reading: Minutes of Proceedings (Lords)
8th June 2021
3rd reading (Lords)
8th June 2021
Committee negatived: Minutes of Proceedings (Lords)
8th June 2021
Committee negatived (Lords)
8th June 2021
2nd reading: Minutes of Proceedings (Lords)
8th June 2021
2nd reading (Lords)
3rd June 2021
Library Notes
Finance Bill: Briefing for Lords Stages
25th May 2021
1st reading: Minutes of Proceedings (Lords)
25th May 2021
1st reading (Lords)
25th May 2021
Minutes of Proceedings
Minutes of Proceedings
25th May 2021
Lords Hansard
Lords Hansard
25th May 2021
Bill
HL Bill 12 (as introduced)
25th May 2021
Bill proceedings: Commons
Report Stage Proceedings as at 24 May 2021
24th May 2021
3rd reading3rd Reading (Commons)
24th May 2021
Report stage (Commons)
24th May 2021
Programme motion
24th May 2021
Ways and Means resolutionFinance Bill (Ways and Means) (Value Added Tax)
24th May 2021
Amendment Paper
Consideration of Bill Amendments as at 24 May 2021
24th May 2021
Selection of amendments: Commons
Speaker’s provisional grouping and selection of Amendments - 24 May 2021
21st May 2021
Amendment Paper
Notices of Amendments as at 21 May 2021
20th May 2021
Amendment Paper
Notices of Amendments as at 20 May 2021
19th May 2021
Amendment Paper
Notices of Amendments as at 19 May 2021
18th May 2021
Amendment Paper
Notices of Amendments as at 18 May 2021
18th May 2021
Amendment Paper
Notices of Amendments as at 18 May 2021
17th May 2021
Amendment Paper
Notices of Amendments as at 17 May 2021
17th May 2021
Amendment Paper
Notices of Amendments as at 17 May 2021
14th May 2021
Amendment Paper
Notices of Amendments as at 14 May 2021
14th May 2021
Amendment Paper
Notices of Amendments as at 14 May 2021
13th May 2021
Amendment Paper
Notices of Amendments as at 13 May 2021
13th May 2021
Amendment Paper
Notices of Amendments as at 13 May 2021
12th May 2021
Bill
Bill 004 2021-22 (as introduced)
12th May 2021
Bill
Bill 004 2021-22 (as introduced)
12th May 2021
Bill
Bill 004 2021-22 (as introduced)
12th May 2021
Explanatory Notes
Bill 004 EN 2021-22
12th May 2021
Explanatory Notes
Bill 004 EN 2021-22
30th April 2021
Amendment Paper
Notices of Amendments as at 29 April 2021
28th April 2021
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) - Clauses 122-124 (FB14)
28th April 2021
Bill
Bill 295 2019-21 (As Amended in Committee and Public Bill Committee)
28th April 2021
Written evidence
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 113 & Schedule 25 (FB13)
28th April 2021
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) - Clauses 122-124 (FB14)
28th April 2021
Bill proceedings: Commons
All proceedings up to 27 April 2021 at Public Bill Committee Stage
28th April 2021
Amendment Paper
Notices of Amendments as at 27 April 2021
28th April 2021
Written evidence
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 22 (FB12)
28th April 2021
Written evidence
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 113 & Schedule 25 (FB13)
28th April 2021
Written evidence
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 122 (Financial institution notices) (FB10)
28th April 2021
Written evidence
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 122 (Financial institution notices) (FB10)
28th April 2021
Written evidence
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 18 & Schedule 2 (FB11)
28th April 2021
Written evidence
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 18 & Schedule 2 (FB11)
28th April 2021
Written evidence
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 22 (FB12)
27th April 2021
Committee stage (Commons)
27th April 2021
Amendment Paper
Public Bill Committee Amendments as at as at 27 April 2021
26th April 2021
Selection of amendments: Commons
Chairs’ provisional selection and grouping of Amendments in Committee - 27 April 2021
26th April 2021
Relevant documents
Clause 20 - letter from the Minister to the Public Bill Committee
23rd April 2021
Written evidence
Written evidence submitted by the Association of Taxation Technicians (ATT) – Clause 15 – Annual Investment Allowance (FB01)
23rd April 2021
Written evidence
Written evidence submitted by the Association of Taxation Technicians (ATT) – Clause 112 (FB05)
23rd April 2021
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) – Clauses 18-20 – Reliefs for Business (FB02)
23rd April 2021
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) – Clauses 21-29 - Employment Income and Pensions (various measures) (FB03)
23rd April 2021
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) – Clauses 21-29 - Employment Income and Pensions (various measures) (FB03)
23rd April 2021
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) – Part 2 of the Bill – Plastic Packaging Tax (FB04)
23rd April 2021
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) – Clauses 18-20 – Reliefs for Business (FB02)
23rd April 2021
Bill proceedings: Commons
All proceedings up to 22 April 2021 at Public Bill Committee Stage
23rd April 2021
Amendment Paper
Notices of Amendments (Public Bill Committee) as at 22 April 2021
23rd April 2021
Written evidence
Written evidence submitted by the Association of Taxation Technicians (ATT) – Clause 15 – Annual Investment Allowance (FB01)
23rd April 2021
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) – Part 2 of the Bill – Plastic Packaging Tax (FB04)
23rd April 2021
Written evidence
Written evidence submitted by the Association of Taxation Technicians (ATT) – Clause 112 (FB05)
23rd April 2021
Written evidence
Written evidence submitted by the Association of Taxation Technicians (ATT) – Clause 113 (FB06)
23rd April 2021
Written evidence
Written evidence submitted by the Association of Taxation Technicians (ATT) – Clause 113 (FB06)
23rd April 2021
Written evidence
Written evidence submitted by the Low Incomes Tax Reform Group - Clauses 112-113 – Penalties (FB07)
23rd April 2021
Written evidence
Written evidence submitted by the Low Incomes Tax Reform Group - Clauses 112-113 – Penalties (FB07)
23rd April 2021
Written evidence
Written evidence submitted by the Low Incomes Tax Reform Group - Clause 122 – Financial Institution Notices (FB08)
23rd April 2021
Written evidence
Written evidence submitted by the Low Incomes Tax Reform Group - Clause 122 – Financial Institution Notices (FB08)
23rd April 2021
Written evidence
Written evidence submitted by the British Plastics Federation (FB09)
23rd April 2021
Written evidence
Written evidence submitted by the British Plastics Federation (FB09)
22nd April 2021
Committee stage (Commons)
22nd April 2021
Relevant documents
Clauses with powers to make secondary legislation - letter from the Minister to the Public Bill Committee
22nd April 2021
Amendment Paper
Public Bill Committee Amendments as at 22 April 2021
22nd April 2021
Relevant documents
Finance (No. 2) Bill - Clause 121 draft regulations
22nd April 2021
Relevant documents
Finance (No. 2) Bill - Clause 94 draft regulations
22nd April 2021
Relevant documents
Proposed Government amendments to the Finance (No. 2) Bill – letter from the Minister to the Public Bill Committee
22nd April 2021
Selection of amendments: Commons
Chairs’ provisional selection and grouping of amendments in Committee – 22 April 2021
22nd April 2021
Selection of amendments: Commons
Chairs’ provisional selection and grouping of amendments in Committee – 22 April 2021
21st April 2021
Bill proceedings: Commons
All proceedings up to 20 April 2021 at Committee of the whole House Stage
21st April 2021
Amendment Paper
Notices of Amendments (Public Bill Committee) as at 20 April 2021
20th April 2021
Committee stageCommittee of the Whole House (Day 2) (Commons)
20th April 2021
Bill proceedings: Commons
All proceedings up to 19 April 2021 at Committee of the whole House Stage
20th April 2021
Selection of amendments: Commons
Provisional grouping and selection by the Chairman of Ways and Means
20th April 2021
Amendment Paper
Notices of Amendments (Public Bill Committee) as at 19 April 2021
20th April 2021
Amendment Paper
Committee of the whole House Amendments as at 20 April 2021
20th April 2021
Commons Hansard Daily Report
Committee of the Whole House (Day 2)
19th April 2021
Committee stageCommittee of the Whole House (Day 1) (Commons)
19th April 2021
Ways and Means resolutionFinance (No. 2) Bill: (Freeports (Stamp Duty Land Tax)) (Ways and Means)
19th April 2021
Amendment Paper
Notices of Amendments (Public Bill Committee) as at 16 April 2021
19th April 2021
Amendment Paper
Committee of the whole House Amendments as at 19 April 2021
19th April 2021
Selection of amendments: Commons
Provisional grouping and selection by the Chairman of Ways and Means
19th April 2021
Commons Hansard Daily Report
Finance (No. 2) Bill: (Freeports (Stamp Duty Land Tax)) (Ways and Means)
19th April 2021
Commons Hansard Daily Report
Committee of the Whole House (Day 1)
19th April 2021
Press notices
Have your say on the Finance No.2 Bill
16th April 2021
Amendment Paper
Notices of Amendments (Public Bill Committee) as at 15 April 2021
16th April 2021
Amendment Paper
Notices of Amendments (Committee of the whole House) as at 15 April 2021
15th April 2021
Amendment Paper
Notices of Amendments (Public Bill Committee) as at 14 April 2021
15th April 2021
Amendment Paper
Notices of Amendments (Committee of the whole House) as at 14 April 2021
14th April 2021
Amendment Paper
Notices of Amendments (Committee of the whole House) as at 13 April 2021
13th April 2021
2nd reading (Commons)
13th April 2021
Carry-over motion
13th April 2021
Programme motion
13th April 2021
Commons Hansard Daily Report
2nd reading
12th April 2021
Relevant documents
Memorandum from HM Treasury to the Joint Committee on Human Rights
26th March 2021
Briefing papers
Briefing Paper on the Bill
11th March 2021
Explanatory Notes
Bill 270 EN 2019-21
11th March 2021
Bill
Bill 270 2019-21 (as introduced)
9th March 2021
1st reading (Commons)
3rd March 2021
Relevant documents
Budget Resolutions
3rd March 2021
Relevant documents
Explanatory Notes to the Budget Resolutions