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

Bill Progession through Parliament

Commons Completed
Lords Completed
Royal Assent

Latest Key documents

Bill Debate
10/06/2021
Act of Parliament
10/06/2021
Bill
25/05/2021
Briefing paper
26/03/2021
Library Note
03/06/2021
Explanatory Note
12/05/2021

Timeline of Bill Documents and Stages

10/06/2021
Royal Assent (Commons)
10/06/2021
Act of Parliament
Finance Act 2021 (c. 26)
08/06/2021
3rd reading (Lords)
08/06/2021
Committee negatived (Lords)
08/06/2021
2nd reading (Lords)
03/06/2021
Library Notes
Finance Bill: Briefing for Lords Stages
25/05/2021
1st reading (Lords)
25/05/2021
Bill
HL Bill 12 (as introduced)
25/05/2021
Bill proceedings: Commons
Report Stage Proceedings as at 24 May 2021
25/05/2021
Lords Hansard
Lords Hansard
25/05/2021
Minutes of Proceedings
Minutes of Proceedings
24/05/2021
3rd reading (Commons)
24/05/2021
Report stage (Commons)
24/05/2021
Ways and Means resolution
24/05/2021
Programme motion
24/05/2021
Amendment Paper
Consideration of Bill Amendments as at 24 May 2021
24/05/2021
Amendment Paper
Consideration of Bill Amendments as at 24 May 2021 - large print
24/05/2021
Selection of amendments: Commons
Speaker’s provisional grouping and selection of Amendments - 24 May 2021
21/05/2021
Amendment Paper
Notices of Amendments as at 21 May 2021
20/05/2021
Amendment Paper
Notices of Amendments as at 20 May 2021
19/05/2021
Amendment Paper
Notices of Amendments as at 19 May 2021
18/05/2021
Amendment Paper
Notices of Amendments as at 18 May 2021
18/05/2021
Amendment Paper
Notices of Amendments as at 18 May 2021
17/05/2021
Amendment Paper
Notices of Amendments as at 17 May 2021
17/05/2021
Amendment Paper
Notices of Amendments as at 17 May 2021
14/05/2021
Amendment Paper
Notices of Amendments as at 14 May 2021
14/05/2021
Amendment Paper
Notices of Amendments as at 14 May 2021
13/05/2021
Amendment Paper
Notices of Amendments as at 13 May 2021
13/05/2021
Amendment Paper
Notices of Amendments as at 13 May 2021
12/05/2021
Bill
Bill 004 2021-22 (as introduced)
12/05/2021
Explanatory Notes
Bill 004 EN 2021-22
12/05/2021
Bill
Bill 004 2021-22 (as introduced) - large print
12/05/2021
Explanatory Notes
Bill 004 EN 2021-22 - large print
12/05/2021
Bill
Bill 004 2021-22 (as introduced)
12/05/2021
Bill
Bill 004 2021-22 (as introduced)
12/05/2021
Explanatory Notes
Bill 004 EN 2021-22
12/05/2021
Bill
Bill 004 2021-22 (as introduced) - large print
12/05/2021
Bill
Bill 004 2021-22 (as introduced) - large print
12/05/2021
Explanatory Notes
Bill 004 EN 2021-22 - large print
30/04/2021
Amendment Paper
Notices of Amendments as at 29 April 2021
28/04/2021
Written evidence
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 122 (Financial institution notices) (FB10)
28/04/2021
Written evidence
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 18 & Schedule 2 (FB11)
28/04/2021
Written evidence
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 22 (FB12)
28/04/2021
Written evidence
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 113 & Schedule 25 (FB13)
28/04/2021
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) - Clauses 122-124 (FB14)
28/04/2021
Bill
Bill 295 2019-21 (As Amended in Committee and Public Bill Committee)
28/04/2021
Bill
Bill 295 2019-21 - large print
28/04/2021
Written evidence
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 22 (FB12)
28/04/2021
Written evidence
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 122 (Financial institution notices) (FB10)
28/04/2021
Amendment Paper
Notices of Amendments as at 27 April 2021
28/04/2021
Bill proceedings: Commons
All proceedings up to 27 April 2021 at Public Bill Committee Stage
28/04/2021
Written evidence
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 18 & Schedule 2 (FB11)
28/04/2021
Written evidence
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 113 & Schedule 25 (FB13)
28/04/2021
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) - Clauses 122-124 (FB14)
27/04/2021
Amendment Paper
Public Bill Committee Amendments as at as at 27 April 2021
26/04/2021
Relevant documents
Clause 20 - letter from the Minister to the Public Bill Committee
26/04/2021
Selection of amendments: Commons
Chairs’ provisional selection and grouping of Amendments in Committee - 27 April 2021
23/04/2021
Written evidence
Written evidence submitted by the Association of Taxation Technicians (ATT) – Clause 15 – Annual Investment Allowance (FB01)
23/04/2021
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) – Clauses 18-20 – Reliefs for Business (FB02)
23/04/2021
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) – Clauses 21-29 - Employment Income and Pensions (various measures) (FB03)
23/04/2021
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) – Part 2 of the Bill – Plastic Packaging Tax (FB04)
23/04/2021
Written evidence
Written evidence submitted by the Association of Taxation Technicians (ATT) – Clause 112 (FB05)
23/04/2021
Written evidence
Written evidence submitted by the Association of Taxation Technicians (ATT) – Clause 113 (FB06)
23/04/2021
Written evidence
Written evidence submitted by the Low Incomes Tax Reform Group - Clauses 112-113 – Penalties (FB07)
23/04/2021
Written evidence
Written evidence submitted by the Low Incomes Tax Reform Group - Clause 122 – Financial Institution Notices (FB08)
23/04/2021
Written evidence
Written evidence submitted by the British Plastics Federation (FB09)
23/04/2021
Amendment Paper
Notices of Amendments (Public Bill Committee) as at 22 April 2021
23/04/2021
Bill proceedings: Commons
All proceedings up to 22 April 2021 at Public Bill Committee Stage
23/04/2021
Written evidence
Written evidence submitted by the British Plastics Federation (FB09)
23/04/2021
Written evidence
Written evidence submitted by the Low Incomes Tax Reform Group - Clause 122 – Financial Institution Notices (FB08)
23/04/2021
Written evidence
Written evidence submitted by the Association of Taxation Technicians (ATT) – Clause 15 – Annual Investment Allowance (FB01)
23/04/2021
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) – Clauses 18-20 – Reliefs for Business (FB02)
23/04/2021
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) – Clauses 21-29 - Employment Income and Pensions (various measures) (FB03)
23/04/2021
Written evidence
Written evidence submitted by the Association of Taxation Technicians (ATT) – Clause 112 (FB05)
23/04/2021
Written evidence
Written evidence submitted by the Association of Taxation Technicians (ATT) – Clause 113 (FB06)
23/04/2021
Written evidence
Written evidence submitted by the Low Incomes Tax Reform Group - Clauses 112-113 – Penalties (FB07)
23/04/2021
Written evidence
Written evidence submitted by the Chartered Institute of Taxation (CIOT) – Part 2 of the Bill – Plastic Packaging Tax (FB04)
22/04/2021
Committee stage (Commons)
22/04/2021
Relevant documents
Clauses with powers to make secondary legislation - letter from the Minister to the Public Bill Committee
22/04/2021
Relevant documents
Finance (No. 2) Bill - Clause 94 draft regulations
22/04/2021
Relevant documents
Finance (No. 2) Bill - Clause 121 draft regulations
22/04/2021
Amendment Paper
Public Bill Committee Amendments as at 22 April 2021
22/04/2021
Relevant documents
Proposed Government amendments to the Finance (No. 2) Bill – letter from the Minister to the Public Bill Committee
22/04/2021
Selection of amendments: Commons
Chairs’ provisional selection and grouping of amendments in Committee – 22 April 2021
22/04/2021
Selection of amendments: Commons
Chairs’ provisional selection and grouping of amendments in Committee – 22 April 2021
21/04/2021
Amendment Paper
Notices of Amendments (Public Bill Committee) as at 20 April 2021
21/04/2021
Bill proceedings: Commons
All proceedings up to 20 April 2021 at Committee of the whole House Stage
20/04/2021
Amendment Paper
Notices of Amendments (Public Bill Committee) as at 19 April 2021
20/04/2021
Amendment Paper
Committee of the whole House Amendments as at 20 April 2021
20/04/2021
Bill proceedings: Commons
All proceedings up to 19 April 2021 at Committee of the whole House Stage
20/04/2021
Commons Hansard Daily Report
Committee of the Whole House (Day 2)
20/04/2021
Selection of amendments: Commons
Provisional grouping and selection by the Chairman of Ways and Means
20/04/2021
Amendment Paper
Committee of the whole House Amendments as at 20 April 2021 - large print
19/04/2021
Committee stage (Commons)
19/04/2021
Ways and Means resolution
19/04/2021
Amendment Paper
Notices of Amendments (Public Bill Committee) as at 16 April 2021
19/04/2021
Press notices
Have your say on the Finance No.2 Bill
19/04/2021
Amendment Paper
Committee of the whole House Amendments as at 19 April 2021
19/04/2021
Selection of amendments: Commons
Provisional grouping and selection by the Chairman of Ways and Means
19/04/2021
Commons Hansard Daily Report
Committee of the Whole House (Day 1)
19/04/2021
Amendment Paper
Committee of the whole House Amendments as at 19 April 2021 - large print
19/04/2021
Commons Hansard Daily Report
Finance (No. 2) Bill: (Freeports (Stamp Duty Land Tax)) (Ways and Means)
16/04/2021
Amendment Paper
Notices of Amendments (Committee of the whole House) as at 15 April 2021
16/04/2021
Amendment Paper
Notices of Amendments (Public Bill Committee) as at 15 April 2021
15/04/2021
Amendment Paper
Notices of Amendments (Committee of the whole House) as at 14 April 2021
15/04/2021
Amendment Paper
Notices of Amendments (Public Bill Committee) as at 14 April 2021
14/04/2021
Amendment Paper
Notices of Amendments (Committee of the whole House) as at 13 April 2021
13/04/2021
2nd reading (Commons)
13/04/2021
Programme motion
13/04/2021
Carry-over motion
13/04/2021
Commons Hansard Daily Report
2nd reading
12/04/2021
Relevant documents
Memorandum from HM Treasury to the Joint Committee on Human Rights
26/03/2021
Briefing papers
Briefing Paper on the Bill
11/03/2021
Bill
Bill 270 2019-21 (as introduced)
11/03/2021
Bill
Bill 270 2019-21 (as introduced) - large print
11/03/2021
Explanatory Notes
Bill 270 EN 2019-21
11/03/2021
Explanatory Notes
Bill 270 EN 2019-21 - large print
09/03/2021
1st reading (Commons)
03/03/2021
Relevant documents
Budget Resolutions
03/03/2021
Relevant documents
Budget Resolutions - large print
03/03/2021
Relevant documents
Explanatory Notes to the Budget Resolutions
03/03/2021
Relevant documents
Explanatory Notes to the Budget Resolutions - large print