Policy paper

Budget 2018: overview of tax legislation and rates (OOTLAR)

Tax policy measures announced at Budget 2018.

Documents

Budget 2018: overview of tax legislation and rates (OOTLAR)

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Annex A: rates and allowances

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Annex B: consultations announced at Budget 2018

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Annex C: Impact assessments in tax information and impact notes

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Details

This document lists the tax policy measures announced at Budget 2018 and shows when they will be legislated. It also includes links to all of the tax information and impact notes, the rates tables and a table of upcoming tax consultations. It is intended for tax practitioners and others with an interest in tax policy changes, especially those who will be involved in consultations both on the policy and on draft legislation.

The government has also published notes on resolutions, which give a brief description of each of the Budget 2018 resolutions.

Published 29 October 2018
Last updated 6 June 2019 + show all updates
  1. Updated Vehicle Excise Duty footnote in Annex A (correcting the rate for cars with a list price exceeding £40,000).

  2. First published.