Mini Budget

Introduction

The Chancellor Kwasi Kwarteng presented his 'Mini Budget' on 23 September 2022.

National Insurance contributions

Changes to the Health and Social Care Levy.

Income tax

Changes to the basic and additional rates of income tax.

Business

Highlighting corporation tax, capital allowances, SEIS, CSOP and Investment Zones.

Stamp Duty Land Tax

Changes to the residential SDLT bands.

Energy bills

A summary of the plans for business and households.

Other matters

Highlighting IR35, benefits and duties.