Pre-Budget Report 2009


Introduction

Personal tax

Tax rates and allowances

Furnished holiday lettings

Pensions and Credits

State Pension

Rates of tax credit

National Insurance Contributions

Rates and limits: 2010/11

Rates and limits: 2011/12

Employees

Bankers' bonuses

Electric cars and vans

Cars up to 2012

Car fuel

Works canteen

Savings

Pension contributions

Capital Gains Tax

Annual exemption and rate

Inheritance Tax

Rates and threshold

Stamp Duty/Stamp Duty Land Tax

Extended holiday ends

Corporation Tax

Rate of tax

Business Tax

Bank payroll tax

Capital allowances

Research and development

Time to pay

Empty property rates relief

Value Added Tax

Standard rate

Flat rate

Other Measures

Equitable liability

Offshore disclosure opportunity

Public sector pay and pensions

Tax avoidance

Capital allowances


Cars with an emissions rating below 110g/km already enjoy a 100% first year allowance for deduction against profits. From 6 April 2010 (1 April for companies) this will be extended to purchases of electric vans, provided European rules on State Aid are satisfied.