Policy paper
Budget 2025: Overview of tax legislation and rates (OOTLAR)
Tax policy announcements at Budget 2025.
Documents
Details
This document lists the tax policy measures announced at Budget 2025 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.
Updates to this page
Published 28 November 2025
Last updated 28 November 2025
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Information about the oil and gas price mechanism has been updated.
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First published.