EnactedFinance Act 2025

Read the text →

Overview Timeline53 Debates9 Amendments51

Proposed amendments

51 amendments across 10 provisions

New clauses & schedules 29

Amendment #10016986#10016986Negatived on divisionNew clause / schedule

Amendment text

To move the following Clause—
“Business asset disposal relief: review of increase in rate

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee of the whole House
Type: AddClauseOrSchedule

Amendment #10016989#10016989Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Impact assessment: capital gains tax

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee of the whole House
Type: AddClauseOrSchedule

Amendment #10016990#10016990Negatived on divisionNew clause / schedule

Amendment text

To move the following Clause—
“Sections 50 and 51: impact on private rental sector

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee of the whole House
Type: AddClauseOrSchedule

Amendment #10016991#10016991Negatived on divisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of effects of sections 50 and 51 on housing market

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee of the whole House
Type: AddClauseOrSchedule

Amendment #10016992#10016992Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Section 12: review

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee of the whole House
Type: AddClauseOrSchedule

Amendment #10016993#10016993Negatived on divisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on fiscal effects: relief for investment expenditure

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee of the whole House
Type: AddClauseOrSchedule

Amendment #10016994#10016994Negatived on divisionNew clause / schedule

Amendment text

To move the following Clause—
“Changes to energy (oil and gas) profits levy: review

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee of the whole House
Type: AddClauseOrSchedule

Amendment #10016997#10016997Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Pupils with SEND without an Education Health and Care Plan: review of VAT provisions

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee of the whole House
Type: AddClauseOrSchedule

Amendment #10016998#10016998No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Statements on charging VAT on private school fees

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee of the whole House
Type: AddClauseOrSchedule

Amendment #10017187#10017187AgreedNew clause / schedule

Amendment text

To move the following Clause—
“Rate of vehicle excise duty for haulage vehicles other than showman’s vehicles

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule

Amendment #10018429#10018429Negatived on divisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of effects of section 65 on illicit tobacco market

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule

Amendment #10018430#10018430Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Statements on soft drinks industry levy

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule

Amendment #10018431#10018431Negatived on divisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of sections 63 and 64

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule

Amendment #10018433#10018433WithdrawnNew clause / schedule

Amendment text

To move the following Clause—
“Review of impact of tax changes in this Act on households

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule

Amendment #10018434#10018434Negatived on divisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of business taxes

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule

Amendment #10018435#10018435Not movedNew clause / schedule

Amendment text

To move the following Clause—
“Review of effects of the Act on small businesses

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule

Amendment #10018436#10018436Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Review of bands and rates of air passenger duty

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule

Amendment #10018438#10018438Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Statements on increasing alcohol duty

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule

Amendment #10018439#10018439Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Statements on HGV Vehicle Excise Duty (VED) and HGV Road User Levy

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule

Amendment #10018440#10018440Negatived on divisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of effects of £40,000 expensive car supplement threshold

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule

Amendment #10018441#10018441Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Review of impact of section 1 on recipients of the full rate of the new state pension

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule

Amendment #10019722#10019722No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Energy (oil and gas) profits levy: impact assessment of increase in rate

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10019726#10019726No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on fiscal effects: relief for investment expenditure

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10019727#10019727No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of impact of section 1 on recipients of the full rate of the new state pension

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10019728#10019728No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of sections 63 and 64

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10019729#10019729No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of impact of tax changes in this Act on households

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10019730#10019730No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of impact of Act on small and medium sized enterprises

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10019731#10019731No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of the Impact of Tax Changes on Household Finances

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10019732#10019732No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Pupils with SEND without an Education Health and Care Plan: review of VAT provisions

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Clause 18 1

Amendment #10016987#10016987Not selectedRemoves provision

Amendment text

Page 10, line 20, leave out Clause 18

Stage: Committee of the whole House
Type: DeleteClauseOrSchedule
Clause: 18

Clause 21 5

Amendment #10018362#10018362AgreedAmends text

Amendment text

Clause 21, page 15, line 38, at end insert—
“(3) Any direction given by an officer of Revenue and Customs under section 690 of ITEPA 2003 (employee non-resident etc) has no effect in relation to tax year 2025-2026 or any subsequent tax year.”

Stage: Committee stage
Type: EditBillBody
Clause: 21

Amendment #10018369#10018369AgreedAmends text

Amendment text

Clause 21, page 11, line 21, after “is” insert “or has been”

Stage: Committee stage
Type: EditBillBody
Clause: 21

Amendment #10018392#10018392AgreedAmends text

Amendment text

Clause 21, page 12, line 22, after “is” insert “or has been”

Stage: Committee stage
Type: EditBillBody
Clause: 21

Amendment #10018397#10018397AgreedAmends text

Amendment text

Clause 21, page 13, line 22, leave out “public notice given” and insert “general direction made”

Stage: Committee stage
Type: EditBillBody
Clause: 21

Amendment #10018403#10018403AgreedAmends text

Amendment text

Clause 21, page 12, line 4, after “being” insert “or having been”

Stage: Committee stage
Type: EditBillBody
Clause: 21

Clause 26 4

Amendment #10019544#10019544No decisionAmends text

Amendment text

Clause 26, page 18, line 36, at end insert—
“a company’s

Stage: Report stage
Type: EditBillBody
Clause: 26

Amendment #10019548#10019548No decisionAmends text

Amendment text

Clause 26, page 17, line 35, leave out from beginning to end of line 27 on page 18 and insert—
“(4) Take the following steps to determine the adjusted VFX portion of previously claimed Chapter 3 credits—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: EditBillBody
Clause: 26

Amendment #10019574#10019574No decisionAmends text

Amendment text

Clause 26, page 18, line 32, leave out “remainder” and insert “result of Step 5 in that subsection”

Stage: Report stage
Type: EditBillBody
Clause: 26

Amendment #10019583#10019583No decisionAmends text

Amendment text

Clause 26, page 17, line 32, leave out “the Chapter 3 credit amount” and insert “the adjusted VFX portion of those credits”

Stage: Report stage
Type: EditBillBody
Clause: 26

Clause 37 5

Amendment #10018381#10018381AgreedAmends text

Amendment text

Clause 37, page 31, line 21, at end insert—
“

12A	So much of any amount of income treated as arising to an individual under section 633 (capital sums paid to settlor by trustees of settlement) for the tax year as falls within the foreign amount of income available up to the end of the tax year.
	The foreign amount of income available up to the end of a tax year is the amount that would be determined, in accordance with sections 635 to 637 (amount of available income), as the amount of income available up to the end of the tax year if all income arising under the settlement from a source in the United Kingdom were ignored.

”

Stage: Committee stage
Type: EditBillBody
Clause: 37

Amendment #10019542#10019542No decisionAmends text

Amendment text

Clause 37, page 28, line 17, leave out “and” and insert “to”

Stage: Report stage
Type: EditBillBody
Clause: 37

Amendment #10019545#10019545No decisionAmends text

Amendment text

Clause 37, page 29, line 36, at end insert—
“845CA Effect of claim, foreign employment election or foreign gain claim: costs of dwelling-related loan

Stage: Report stage
Type: EditBillBody
Clause: 37

Amendment #10019563#10019563No decisionAmends text

Amendment text

Clause 37, page 30, line 13, at end insert—
“845DA Effect of claim on relief for contributions to registered pension schemes

Stage: Report stage
Type: EditBillBody
Clause: 37

Amendment #10019573#10019573No decisionAmends text

Amendment text

Clause 37, page 34, line 1, leave out “section 38” and insert “section 34”

Stage: Report stage
Type: EditBillBody
Clause: 37

Clause 38 2

Amendment #10019577#10019577No decisionAmends text

Amendment text

Clause 38, page 36, line 18, leave out “and” and insert “to”

Stage: Report stage
Type: EditBillBody
Clause: 38

Amendment #10019585#10019585No decisionAmends text

Amendment text

Clause 38, page 40, line 17, at end insert—
“41RA Effect of claim on relief for contributions to registered pension schemes

Stage: Report stage
Type: EditBillBody
Clause: 38

Clause 39 2

Amendment #10019554#10019554No decisionAmends text

Amendment text

Clause 39, page 46, line 4, after “87” insert “or 89(2)”

Stage: Report stage
Type: EditBillBody
Clause: 39

Amendment #10019555#10019555No decisionAmends text

Amendment text

Clause 39, page 46, line 1, leave out “section 87” and insert “sections 87 and 89(2)”

Stage: Report stage
Type: EditBillBody
Clause: 39

Clause 63 1

Amendment #10018437#10018437Negatived on divisionAmends text

Amendment text

Clause 63, page 68, line 10, leave out “£32.79” and insert “£31.64”

Stage: Committee stage
Type: EditBillBody
Clause: 63

Clause 82 1

Amendment #10018432#10018432Negatived on divisionAmends text

Amendment text

Clause 82, page 95, line 14, at end insert—
“(2) In doing so His Majesty’s Revenue and Customs must have regard to the desirability of requiring a digital tax stamp to be applied to e-cigarette liquids.”

Stage: Committee stage
Type: EditBillBody
Clause: 82

Schedule 3 1

Amendment #10016988#10016988Not selectedRemoves provision

Amendment text

Page 116, line 13, leave out Schedule 3

Stage: Committee of the whole House
Type: DeleteClauseOrSchedule
Schedule: 3