Spring Budget

Introduction and highlights
Our summary of all the key announcements from the Budget.
Business tax and investment incentives
Corporation tax and other measures affecting business.
National Insurance Contributions (NICs)
The new rates of NICs.
National Minimum Wage and National Living Wage
The latest increases.
Tax and travel
Measures affecting vehicle-related tax and benefits.
Income tax and personal savings
The new income tax rates / personal allowances plus changes to savings and pensions.
Capital taxes
Including changes to capital gains tax.
Value Added Tax (VAT)
Current rates and turnover limits.
Duties
Changes to alcohol and tobacco duties.
Other measures announced
A round-up of miscellaneous announcements.
Devolution
Changes in Scotland, Wales and Northern Ireland.