1 Income tax charge for tax year 2024-25
2 Main rates of income tax for tax year 2024-25
3 Default and savings rates of income tax for tax year 2024-25
4 Freezing starting rate limit for savings for tax year 2024-25
5 Increase in thresholds to £60,000 and £80,000
6 Reduction in higher CGT rate for residential property gains to 24%
7 Abolition of multiple dwellings relief for SDLT
8 First-time buyers’ relief from SDLT: acquisition of new lease on bare trust
9 Exemption from SDLT: registered providers of social housing etc
10 Purchases by public bodies not to be subject to special 15% rate of SDLT
11 Treatment of non-UK agricultural property and woodlands for IHT purposes
12 Charge and main rate for financial year 2025
13 Standard small profits rate and fraction for financial year 2025
14 Additional relief for low-budget films with specified UK connection
15 Section 14: commencement and transition
16 Increase in theatre tax credit
17 Increase in orchestra tax credit
18 Increase in museums and galleries exhibition tax credit and removal of sunset
19 Energy security investment mechanism
20 Collective investment schemes: co-ownership schemes
21 Economic crime (anti-money laundering) levy
For the purposes of Part 3A of CTA 2010, for the financial year 2025—
the standard small profits rate is 19%, and
the standard marginal relief fraction is 3/200ths.