Budget 2024: Five key tax highlights – from capital gains to stamp duty

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Rachel Reeves has introduced Labour’s first Budget in 14 years, making historical past as the primary feminine chancellor to lead the fiscal occasion.

The chancellor had made no secret of the tough process she confronted, along with her announcement set in opposition to the backdrop of the £22bn ‘black hole’ in public funds she says was left behind by the earlier Tory authorities.

Beginning her assertion with an assault on the earlier Conservative administration for “hiding the reality” of the size of this spending problem. She went on to reveal that new taxation measures goal to increase £40bn – the very best since 1993.

Rachel Reeves makes Budget speech, 30 October 2024
Rachel Reeves makes Budget speech, 30 October 2024 (PRU/AFP by way of Getty Images)

Taking the stand in Commons, Ms Reeves mentioned Labour would by no means once more “allow a government to play fast and loose with public finances.”

Lasting round an hour, the chancellor’s historic speech make clear all of the rumoured measures – with a couple of surprises thrown in.

Here’s your information to the key tax rises the chancellor introduced as we speak:

Increasing employer NICs

Employer nationwide insurance coverage contributions (NICs) are set to rise by 1.2 per cent. The tax is the contribution paid by employers on high of their worker’s wages. It will now enhance from 1.8 per cent to 15 per cent from April 2025.

The chancellor additionally confirmed Labour will minimize the earnings threshold at which employers begin paying this levy from £9,000 to £5,000.

Rumours of the measure proved controversial within the construct-up to the Budget, with critics saying the seemingly adverse affect on wages would make it an efficient tax on ‘working people.’

However, Labour ministers have insisted the change doesn’t break their promise by arguing that it’s a levy on employers, not staff. Ms Reeves says she expects the measure will increase £25bn per 12 months.

Capital gains enhance – reasonably

Following the chancellor’s announcement, capital gains tax (CGT) will enhance to 18 per cent on decrease price and 24 per cent on greater price.

CGT is paid on the revenue made when an asset which has elevated in worth is offered. It is utilized to issues just like the sale of private possessions price greater than £6,000 (aside from a automobile), property that’s not the vendor’s foremost dwelling, shares and enterprise belongings.

Before the change, it was charged at 10 or 18 % for fundamental price taxpayers, and 20 or 24 for greater or further price earners. There is a tax-free allowance of £3,000.

Expected to increase a couple of hundred million, it is a rather more modest tweak to the CGT system than some economists had predicted. Ms Reeves says the speed adjustments will even not apply to property gross sales.

The chancellor added that “the UK will still have the lowest capital gains tax rate of any European G7 economy”.

‘Balanced’ inheritance tax reform

As anticipated, inheritance tax (IHT) has been reformed in what the chancellor says she hoped was “a balanced approach.” The tax is a levy on the property of somebody who has died – that means their property, cash and possession.

Inheritance tax thresholds will probably be prolonged for 2 extra years, till 2030. This means the primary £325,000 of any property can nonetheless be inherited tax-free till then. After this, it is going to nonetheless be taxed at 40 per cent.

However, she additionally introduced that inherited pensions will probably be introduced into inheritance tax from April 2027. A number of lesser-recognized guidelines have additionally been tweaked: enterprise aid and the flexibility to cross on agricultural land tax-free.

Ms Reeves mentioned: “We will close the loophole made even bigger when the lifetime allowance was abolished by bringing inherited pensions into inheritance tax from April 2027.

“We will reform agricultural property relief and business relied from April 2026, the first £1m of combined business and agricultural assets will continue to attract no inheritance tax at all.

“But for asset over £1m, IHT will apply with a 50 per cent relief and at an effective rate of 20 per cent. This will ensure we continue to protect small family farms with three quarters of claims unaffected by these changes.

Fuel duty remains frozen

Defying several predictions, the chancellor confirmed at the Budget that the freeze on fuel duty will be extended for at least another year.

Speaking to MPs, Ms Reeves begun by saying she has to “take some very difficult decisions” on tax, and famous to retain the 5p minimize and freeze gas duty once more would price greater than £3 billion subsequent 12 months.

However, she then surprisingly revealed it might be the “wrong choice” to enhance gas duty subsequent 12 months, saying she would proceed the freeze and keep the short-term 5p minimize for one more 12 months.

“There will be no higher taxes at the petrol pumps next year,” she added.

Stamp duty enhance

Another much less-anticipated measure, the chancellor has confirmed that stamp duty tax paid on second home purchases will probably be raised from Thursday (the day after the announcement).

This will convey the surcharge – or additional quantity of tax paid – on second properties from 3 to 5 per cent.

Ms Reeves mentioned: “This will support over 130,000 additional transactions from people buying their first home, or moving home, over the next five years.”

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