Budget 2024 Key measures at a glance
Following Jeremy Hunt’s budget earlier today we have summarised below the key tax changes and announcements he has made:
- Employees national insurance cut from 10% to 8% from 6 April
- Class 2 NIC for self-employed cut from 8% to 6% from 6 April
- High income child benefit threshold increased from £50,000 to £60,000 with higher taper limit
- High income child benefit charge to be assessed on household income by 2026
- Non-Dom regime to be abolished and replaced with a simpler residency system from April 2025
- Capital gains tax on residential property to be reduced from 28% to 24% from April 2024
- Stamp duty relief for multiple dwelling transactions abolished from 1 June 2024
- Furnished holiday lettings regime to be abolished from April 2025
- Excise duty to be introduced on vaping from April 2026 following consultation
- Creative tax reliefs made permanent from 1 April 2025
- British ISA to be introduced to invest in UK assets (following consultation)
- Air passenger duty to rise for non-economy flights from 1 April 2025
- VAT threshold to be increased to £90,000 from 1 April 2024
- Permanent full expensing to be extended to leased assets (date unknown)
- Fuel duty freeze extended for 12 months
- Alcohol duty freeze extended until February 2025
Our full detailed guide on the Budget and our Tax Tables will be on our website from tomorrow so please check back or keep an eye on our social media channels.
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