• The minimum wage will rise from £8.91 to £9.50 per hour from April 2022.
Terceirização de negócios UK
• O círio de crédito universal deve ser reduzido em 8% em 1 de dezembro de 2021.
• Relevos fiscais criativos a serem estendidos para abril de 2024 e dobraram até abril de 2023. | (AIA) estendeu -se a março de 2023.
• Scope of R&D relief to be expanded to include cloud computing and data costs with additional relief for UK only R&D from April 2023.
•  £1m Annual Investment Allowance (AIA) extended to March 2023.
• A taxa de banco para reduzir para 3%, o que significa que a taxa de imposto sobre corporações nos bancos aumentará de 27% para 28% em 2023.
• Novo pequeno produtor de alívio como uma extensão de fevereiro. As previsões de crescimento são revisadas de 4% a 6,5%. Prevê-se que a economia retorne aos níveis pré-Covid na virada do ano. Os salários cresceram 3,5% desde 2020.

Inflation has hit 3.1%. Growth predictions are revised up from 4% to 6.5%. It is forecast that the economy will return to pre-COVID levels by the turn of the year.

Unemployment to peak at 5.2% which means there will be over 2 million less unemployed than expected. Wages have grown by 3.5% since 2020.

Um orçamento para uma nova economia pós -Covid. 

O Escritório de Responsabilidade Orçamentária (OBR) é ter uma nova carta daqui para frente:

• dívida líquida como um % de PIB. instalações. Para ir às escolas até 2024/25, £ 1.500 por aluno. 
• In normal times the government to only borrow to invest with other financial needs being met through taxation.

HGV driver shortages

• New funding for lorry park facilities.
• HGV levy to be suspended until 2023 and VED frozen for HGV’s.

Government spending: levelling up public services

• Healthcare spending to be increased by £44bn to £177bn.
• Grant funding being provided to local government of £4.8bn.
• £4.7bn to go to schools by 2024/25, £1,500 per pupil.
• Additional funding from £1.7bn levelling up fund for projects in Scotland, Wales, NI as well as all regions in England. 
• £ 560M em serviços para jovens. 'Multiplique'. Custos. Taxas mais altas para voos de transmissão longa. (AIA) estendido a março de 2023.
• £5bn for road maintenance and £5bn for buses, cycling and walking.
• £20bn on R&D by the end of this parliament, on top of the cost of R&D tax relief.
• £560m for new numeracy programme for children, ‘Multiply’.

Businesses

Creative tax reliefs

• Extended by two years to March 2024 and doubled until March 2023.
• £800m of additional funding for museums, galleries etc.

R&D tax relief

• Scope to be expanded to include cloud computing and data costs.
• From April 2023 additional relief for UK only R&D activities.

Tonnage tax

• To reward companies for adopting the UK merchant shipping flag for the first time ever.

Air Passenger Duty (APD)

• The return leg exemption be brought back for UK domestic flights from April 2023 with a lower rate of APD. Higher rates for long haul flights.

Corporation Tax (CT)

• Increase in rate to 25% from April 2023 already announced.
• Bank levy reducing to 3% from April 2023. Overall rate of CT on banks to increase from 27% to 28% in April 2023.

Capital allowances

• £1m Annual Investment Allowance (AIA) extended to March 2023.

Revisão das taxas de negócios

• Revaliações mais frequentes a cada três anos. Abril de 2022.
• New investment relief for green technology.
• New business rates improvement relief.
• Additional 50% discount for 2022 for the hospitality and leisure sector.

Individuals

• The national living/minimum wage will rise from £8.91 to £9.50 per hour from April 2022.
• O cônjuge de crédito universal a ser reduzido em 8% até 1 de dezembro de 2021.

DUTIVES DE MISS

• simplificação de serviço de álcool, 6 taxas em vez de 15. Inscreva -se ao rascunho de cerveja e cidra. Cortará o serviço em 5%. MEER & CO
• There will be a new ‘Small producer relief’, an extension of small brewers relief.
• New relief, ‘Draft relief’ to apply to draft beer and cider. Will cut duty by 5%.
• Planned duty increases on spirits cancelled and sparkling wine duty reduced to match that for non-sparkling wines.
• Planned rises to fuel duty scrapped.