22nd November 2017.

Autumn Budget 2017: The Important Changes

Earlier on today we at CPA disclosed our thoughts on what Chancellor Philip Hammond’s Autumn Budget 2017 will bring to the table.

Now the time has arrived and the red budget box has been opened. Here we have revealed the key announcements made.

And most importantly we’ve handpicked the measures that will affect our Members and clients most.

Small Business

The Chancellor has acknowledged that small businesses are under great “pressure” at the moment.

Therefore, he will not reduce the VAT threshold for small businesses from £85,000, and will bring forward the uplifting of business rates by two years, saving businesses £2.3 billion.

He will also extend the £1,000 discount for small pubs to March 2019.

Stamp duty

From today, the government will abolish stamp duty for all first-time buyers for homes worth up to £300,000, and buyers will pay £5,000 less on purchases between £300,000 and £500,000.

This will mean 80 per cent of first-time buyers pay no stamp duty, helping them get on the housing ladder, the government said.

Housing

The Chancellor says that over the next five years the government will provide a £44 billion capital investment to boost the housing market.

By the mid-2020s there should be 300,000 homes being built every year – the highest level since the 1970s.

Hammond also announced plans to allow councils to charge a 100 per cent premium on council tax on empty properties.

National Living Wage

The National Living Wage is to rise by 4.4 per cent to £7.83 an hour from next April – up from £7.50 today.

Income Tax

The Chancellor announced that the basic-rate income tax threshold will rise to £11,850 in April next year, up from £11,501 today, while the higher rate threshold will rise to £46,350, up from £45,001 today.

Cars

From next April, diesel cars that don’t meet air quality standards will be hit by additional tax.

Hammond also unveiled extra funds and tax incentives for electric car drivers, including a new £400 million charging infrastructure fund.

Fuel duty has also been frozen for the eighth year in a row, “saving the average driver £160 a year”, the government said.

Investment in broadband and infrastructure

The Chancellor announced that the government will make a £500 million investment in 5G and full fibre broadband and a £400 million investment fund for infrastructure for electric cars.

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