Policy paper

Budget 2018: index

Published 29 October 2018

Preparing for EU Exit	Budget 2018
The Balance Sheet Review	Budget 2018
Devolved administrations	Budget 2018
Financial assets	Budget 2018
Other government assets	Budget 2018
Public service pensions	Budget 2018
Sovereign Grant	Budget 2018
The Royal Mint	Budget 2018
Debt and reserves management	Budget 2018
Personal Allowance and higher rate threshold	Budget 2018
Off-payroll working in the private sector	Budget 2018
Taxation of self-funded work-related training	Budget 2018
Shared occupancy test for rent-a-room relief	Budget 2018
Employment Allowance reform	Budget 2018
National Insurance Contributions Bill	Budget 2018
Tax treatment of social security income	Budget 2018
Short Term Business Visitors (STBVs)	Budget 2018
Trusts consultation	Budget 2018
Reducing administrative burdens on charities	Budget 2018
Lifetime allowance for pensions	Budget 2018
Starting rate for savings	Budget 2018
Individual Savings Account (ISA) annual subscription limits	Budget 2018
Child Trust Funds	Budget 2018
Annual Investment Allowance (AIA)	Budget 2018
Structures and buildings allowance (SBA)	Budget 2018
Capital Allowances special rate reduction (8% to 6%)	Budget 2018
Entrepreneurs’ Relief: minimum qualifying period	Budget 2018
Digital Services Tax (DST)	Budget 2018
Corporate capital loss restriction	Budget 2018
Amendments to reform of loss relief rules	Budget 2018
Intangible fixed assets regime	Budget 2018
Hybrid Capital Instruments	Budget 2018
Offshore receipts in respect of intangible property (previously Royalties Withholding Tax)	Budget 2018
High streets	Budget 2018
Business rates public lavatories relief	Budget 2018
Business rates local newspaper discount	Budget 2018
Business rates treatment of self-catering and holiday let accommodation	Budget 2018
Stamp Duty Land Tax (SDLT) and first-time buyers relief	Budget 2018
Consultation on SDLT charge for non-residents	Budget 2018
Capital gains tax	Budget 2018
Fuel duty	Budget 2018
Alternative fuels	Budget 2018
Introduction of the Worldwide harmonised Light vehicles Test Procedure (WLTP)	Budget 2018
Vehicle Excise Duty (VED): Uprating	Budget 2018
Vehicle Excise Duty (VED): Vans	Budget 2018
Vehicle Excise Duty (VED): Blood Bikes	Budget 2018
Company vehicles	Budget 2018
Air Passenger Duty (APD)	Budget 2018
Carbon price support (CPS)	Budget 2018
Carbon pricing following EU exit	Budget 2018
Climate change levy (CCL)	Budget 2018
Enhanced Capital Allowances (ECAs)	Budget 2018
Enhanced Capital Allowances (ECAs) for electric vehicle charge points	Budget 2018
Single-use plastics	Budget 2018
Plastic packaging	Budget 2018
Disposable cups	Budget 2018
Aggregates Levy Rates	Budget 2018
Alcohol duty rates and bands	Budget 2018
Alcohol structures consultation	Budget 2018
Post duty point dilution	Budget 2018
Tobacco duty rates	Budget 2018
Minimum Excise Tax	Budget 2018
Tobacco for heating	Budget 2018
Gaming duty accounting periods and bands	Budget 2018
Remote Gaming Duty	Budget 2018
Soft Drinks Industry Levy (SDIL)	Budget 2018
VAT registration threshold	Budget 2018
VAT and vouchers	Budget 2018
VAT fraud in labour provision in the construction sector	Budget 2018
VAT and higher education	Budget 2018
Alternative method of VAT collection: ‘split payment’	Budget 2018
Consequential minor amendments to tax legislation to reflect EU exit	Budget 2018
Capital gains tax: tackling misuse of Entrepreneurs’ Relief	Budget 2018
Profit fragmentation	Budget 2018
Reforming Stamp taxes on shares consideration rules	Budget 2018
Preventing abuse of R&D tax relief for small and medium-sized enterprises (SMEs)	Budget 2018
VAT grouping	Budget 2018
VAT Specified Supplies Order	Budget 2018
Unfulfilled supplies	Budget 2018
Regulation 38	Budget 2018
Electronic sales suppression (ESS)	Budget 2018
Protecting your taxes in insolvency	Budget 2018
Tax abuse and insolvency	Budget 2018
Conditionality: hidden economy	Budget 2018
International tax enforcement: disclosable arrangements	Budget 2018
Offshore tax compliance strategy	Budget 2018
National Roads Fund	Budget 2018
Roads Investment Strategy 2	Budget 2018
Local roads	Budget 2018
Transforming Cities Fund extension	Budget 2018
Transforming Cities Fund: Future Mobility Zones	Budget 2018
Full fibre networks	Budget 2018
National Infrastructure Strategy	Budget 2018
NIC study: infrastructure resilience	Budget 2018
Infrastructure finance review	Budget 2018
Long-term support for research and development	Budget 2018
Industrial Strategy Challenge Fund	Budget 2018
Quantum technologies	Budget 2018
Nuclear fusion	Budget 2018
Artificial Intelligence and data-driven innovation	Budget 2018
Global AI and future talent fellowships	Budget 2018
Catapults	Budget 2018
Distributed Ledger Technology Field Labs	Budget 2018
Cryptoassets Taskforce	Budget 2018
Science and innovation at the heart of government	Budget 2018
Supporting innovation across the country	Budget 2018
Encouraging innovation in regulated utilities	Budget 2018
Increasing the capacity of the UK Regulators Network	Budget 2018
Improving government messaging to regulators	Budget 2018
Supporting exports	Budget 2018
Attracting inward investment	Budget 2018
Strengthening the overseas network in Europe	Budget 2018
Enhancing the UK border experience	Budget 2018
Festival of Innovation and Creativity	Budget 2018
Management capability	Budget 2018
Digital tools for business	Budget 2018
Backing entrepreneurs	Budget 2018
Pension fund investment in patient capital	Budget 2018
Access to finance and EU exit	Budget 2018
Intellectual property	Budget 2018
SME access to dispute resolution and redress	Budget 2018
Apprenticeships	Budget 2018
National Retraining Scheme	Budget 2018
Skills pilots	Budget 2018
T levels	Budget 2018
Post-18 education and funding	Budget 2018
Human capital	Budget 2018
Delivering housing investment	Budget 2018
Housing investment for the long term	Budget 2018
Accelerating housing delivery	Budget 2018
Planning reform	Budget 2018
Land value uplift	Budget 2018
Strategic housing deals	Budget 2018
Help to Buy Equity Loan	Budget 2018
Shared Ownership	Budget 2018
New discounted homes in up to 500 neighbourhoods	Budget 2018
Industrial Energy Transformation Fund	Budget 2018
Improving business energy efficiency	Budget 2018
Tackling air quality	Budget 2018
Flood risk management	Budget 2018
Plastics and waste innovation funding	Budget 2018
Supporting abandoned waste site clearance	Budget 2018
Funding for tree planting	Budget 2018
Supporting the UK fishing sector	Budget 2018
Avoiding food waste	Budget 2018
Future High Streets Fund	Budget 2018
High streets planning	Budget 2018
University Enterprise Zones	Budget 2018
Development Corporations	Budget 2018
Local infrastructure rate	Budget 2018
Dawlish resilience	Budget 2018
Defence and National Rehabilitation Centre	Budget 2018
UK Mobility Data Institute	Budget 2018
Coventry, UK City of Culture	Budget 2018
Commonwealth Games Athletes’ Village	Budget 2018
Midlands Engine Strategy	Budget 2018
Northern Powerhouse Rail	Budget 2018
Tees Valley	Budget 2018
Eden Project North	Budget 2018
Northern Powerhouse Strategy	Budget 2018
Cambridge – Milton Keynes – Oxford Arc: Responding to the NIC	Budget 2018
Cambridge – Milton Keynes – Oxford Arc: Housing	Budget 2018
Cambridge – Milton Keynes – Oxford Arc: East West Rail	Budget 2018
Cambridge – Milton Keynes – Oxford Arc: Cross-Arc collaboration	Budget 2018
Housing Infrastructure Fund	Budget 2018
Westminster Ceremonial Streetscape Project	Budget 2018
Thames Estuary	Budget 2018
Crossrail 2	Budget 2018
Scotland, Wales and Northern Ireland: Funding	Budget 2018
The British Business Bank’s UK Network	Budget 2018
Supporting the UK’s fishing industry	Budget 2018
City and growth deals in Scotland	Budget 2018
Maintaining the UK’s globally competitive oil and gas fiscal regime	Budget 2018
Oil and gas taxation: transferrable tax history and retention of decommissioning expenditure	Budget 2018
Strengthening the UK’s offshore decommissioning industry	Budget 2018
Growth deals in Wales	Budget 2018
Wales: Infrastructure	Budget 2018
Welsh Government borrowing powers for the M4 relief road	Budget 2018
City Deals in Northern Ireland	Budget 2018
Shared and integrated education and shared housing in Northern Ireland	Budget 2018
Belfast regeneration funding	Budget 2018
VAT and APD	Budget 2018
NHS funding	Budget 2018
Mental health funding	Budget 2018
Support for air ambulance trusts	Budget 2018
Additional social care funding	Budget 2018
Children’s social care improvement	Budget 2018
School equipment and maintenance uplift	Budget 2018
Maths and physics teacher retention trial	Budget 2018
Youth Endowment Fund (YEF)	Budget 2018
Contestable Fund	Budget 2018
Centre for Public Service Leadership	Budget 2018
Defence spending	Budget 2018
Counter-terrorism police funding	Budget 2018
Prisons and the wider justice system	Budget 2018
Official Development Assistance	Budget 2018
Universal Credit Work Allowance increase	Budget 2018
Extra help for households moving onto Universal Credit	Budget 2018
Welfare: Funding for previously announced measures	Budget 2018
Housing Benefit	Budget 2018
Parental bereavement leave and pay	Budget 2018
Extension to the closure of childcare vouchers to new entrants	Budget 2018
Inclusion of Dupuytren’s contracture in Industrial Injuries Disablement Benefit	Budget 2018
National Living Wage (NLW) and National Minimum Wage (NMW)	Budget 2018
Extension of the New Enterprise Allowance (NEA)	Budget 2018
26-30 railcard	Budget 2018
Making it easier to claim compensation	Budget 2018
Blocking scams and nuisance phone calls	Budget 2018
Banning pensions cold calling	Budget 2018
Promoting greater choice of wedding venues	Budget 2018
Affordable Credit Challenge Fund	Budget 2018
Allow Regulated Social Landlords (RSLs) to refer to sources of affordable credit	Budget 2018
Dormant assets fund to target access to affordable credit	Budget 2018
No-interest loans scheme pilot	Budget 2018
Breathing space for people in debt	Budget 2018
Supporting the credit union sector	Budget 2018
Improving NS&I’s offer to customers	Budget 2018
Pension Dashboards	Budget 2018
Boosting pensions for the self-employed	Budget 2018
Village halls, Miners’ Welfare facilities and Armed Forces Organisations’ facilities	Budget 2018
First World War commemoration	Budget 2018
Holocaust commemoration and education fund	Budget 2018

Tax updates and technical changes

Income tax/rates/thresholds	Overview of Tax Legislation and Rates
Charity small trading tax exemption increase	Overview of Tax Legislation and Rates
Costs of altering land for installing plant	Overview of Tax Legislation and Rates
Corporate Interest Restriction: Amendments	Overview of Tax Legislation and Rates
Corporate Interest Restriction: Tax responses to accounting standards for leasing	Overview of Tax Legislation and Rates
Corporation tax (UK property income of non-UK residents)	Overview of Tax Legislation and Rates
Anti-tax Avoidance Directive – Controlled Foreign Companies	Overview of Tax Legislation and Rates
Anti-tax Avoidance Directive - Hybrids	Overview of Tax Legislation and Rates
Permanent establishment: anti-fragmentation rule	Overview of Tax Legislation and Rates
Diverted Profits Tax: amendments	Overview of Tax Legislation and Rates
Entrepreneurs’ Relief: where shareholding ‘diluted’ below the 5% threshold	Overview of Tax Legislation and Rates
Capital Gains Tax: Exit charge payment plan	Overview of Tax Legislation and Rates
Capital Gains Tax payment window	Overview of Tax Legislation and Rates
Inheritance Tax: Changes to Residence Nil Rate Band	Overview of Tax Legislation and Rates
VAT reverse charge: anti-avoidance amendments to Construction Industry Scheme	Overview of Tax Legislation and Rates
Carbon Emissions Tax	Overview of Tax Legislation and Rates
Landfill Tax rates 2019-20	Overview of Tax Legislation and Rates
Movement of soft drinks between the UK and the Isle of Man	Overview of Tax Legislation and Rates
HGV road user levy	Overview of Tax Legislation and Rates
Uprating of the fuel and van benefit charges 2019-20	Overview of Tax Legislation and Rates
Alcohol Duty – mid-strength cider	Overview of Tax Legislation and Rates
Stamp Duty, Stamp Duty Reserve Tax (SDRT) and Stamp Duty Land Tax (SDLT): resolution of financial institutions	Overview of Tax Legislation and Rates
Stamp duty relief for Share Incentive Plans	Overview of Tax Legislation and Rates
SDLT Higher Rates – minor amendments	Overview of Tax Legislation and Rates
Extension of security deposit legislation	Overview of Tax Legislation and Rates
Amendment to interest provisions for late payment, repayments and penalties	Overview of Tax Legislation and Rates
Voluntary tax returns	Overview of Tax Legislation and Rates
Statutory remedy re Advanced Corporation Tax	Overview of Tax Legislation and Rates
Social Investment Tax Relief review	Overview of Tax Legislation and Rates
Enterprise Investment Scheme (EIS) knowledge-intensive fund structure	Overview of Tax Legislation and Rates
Gift Aid Small Donations Scheme	Overview of Tax Legislation and Rates
Legislating the existing tax treatment of expenses for unpaid office-holders	Overview of Tax Legislation and Rates
Delay to NICs Reforms of Termination Payments and income from sporting testimonials	Overview of Tax Legislation and Rates
Insurance contracts: response to new accounting standards	Overview of Tax Legislation and Rates
CGT private residence relief: review of ancillary reliefs	Overview of Tax Legislation and Rates
IHT – trusts settlement definition	Overview of Tax Legislation and Rates
Amendments to guidance for VAT groups on bought in services	Overview of Tax Legislation and Rates
Landfill Communities Fund – 2019 to 2020	Overview of Tax Legislation and Rates
Alcohol Duty: Simplification	Overview of Tax Legislation and Rates
Small Brewers Relief	Overview of Tax Legislation and Rates
ATED increases in Annual Chargeable Amounts for the 2019-20 chargeable period	Overview of Tax Legislation and Rates
Online platforms role in ensuring tax compliance	Overview of Tax Legislation and Rates
Amendments Harmonisation	Overview of Tax Legislation and Rates
Amendments to the General Anti-Abuse Rule (GAAR)	Overview of Tax Legislation and Rates
Penalties Reform	Overview of Tax Legislation and Rates
Amending HMRC’s Civil Information Powers	Overview of Tax Legislation and Rates