Skip to main content

Finance Act 2021

Government Bill

Originated in the House of Commons, Sessions 2019-21, 2021-22

Act of Parliament (1)

Full text of the Act of Parliament as passed by Parliament (this is the Act in its original state. The Act may have been amended by another Act and any such amendments are not shown in this version).

Finance Act 2021 (c. 26)
10 June 2021

Full text of the Bill as introduced and further versions of the Bill as it is reprinted to incorporate amendments (proposals for change) made during its passage through Parliament.

HL Bill 12 (as introduced)
25 May 2021
Lords
Bill 004 2021-22 (as introduced)
12 May 2021
Commons
Bill 004 2021-22 (as introduced) - large print
12 May 2021
Commons
Bill 295 2019-21 (As Amended in Committee and Public Bill Committee)
28 April 2021
Commons
Bill 295 2019-21 - large print
28 April 2021
Commons
Bill 270 2019-21 (as introduced)
11 March 2021
Commons
Bill 270 2019-21 (as introduced) - large print
11 March 2021
Commons

Documents to explain the purpose of the Bill.

Bill 004 EN 2021-22
12 May 2021
Commons
Bill 004 EN 2021-22 - large print
12 May 2021
Commons
Bill 270 EN 2019-21
11 March 2021
Commons
Bill 270 EN 2019-21 - large print
11 March 2021
Commons

In the House of Commons, amendments are grouped together so that amendments relating to a particular topic or issue are discussed together.

Speaker’s provisional grouping and selection of Amendments - 24 May 2021
24 May 2021
Commons
Chairs’ provisional selection and grouping of Amendments in Committee - 27 April 2021
26 April 2021
Commons
Chairs’ provisional selection and grouping of amendments in Committee – 22 April 2021
22 April 2021
Commons
Provisional grouping and selection by the Chairman of Ways and Means
20 April 2021
Commons
Provisional grouping and selection by the Chairman of Ways and Means
19 April 2021
Commons

Full list of amendment papers relating to the Bill. Individual amendment papers will be replaced with consolidated lists before the amendments are discussed. Page and line references in amendment papers refer to the PDF version of the Bill.

Consideration of Bill Amendments as at 24 May 2021
24 May 2021
Commons
Consideration of Bill Amendments as at 24 May 2021 - large print
24 May 2021
Commons
Notices of Amendments as at 21 May 2021
21 May 2021
Commons
Notices of Amendments as at 20 May 2021
20 May 2021
Commons
Notices of Amendments as at 19 May 2021
19 May 2021
Commons
Notices of Amendments as at 18 May 2021
18 May 2021
Commons
Notices of Amendments as at 17 May 2021
17 May 2021
Commons
Notices of Amendments as at 14 May 2021
14 May 2021
Commons
Notices of Amendments as at 13 May 2021
13 May 2021
Commons
Notices of Amendments as at 29 April 2021
30 April 2021
Commons
Notices of Amendments as at 27 April 2021
28 April 2021
Commons
Public Bill Committee Amendments as at as at 27 April 2021
27 April 2021
Commons
Notices of Amendments (Public Bill Committee) as at 22 April 2021
23 April 2021
Commons
Public Bill Committee Amendments as at 22 April 2021
22 April 2021
Commons
Notices of Amendments (Public Bill Committee) as at 20 April 2021
21 April 2021
Commons
Committee of the whole House Amendments as at 20 April 2021
20 April 2021
Commons
Notices of Amendments (Public Bill Committee) as at 19 April 2021
20 April 2021
Commons
Committee of the whole House Amendments as at 20 April 2021 - large print
20 April 2021
Commons
Committee of the whole House Amendments as at 19 April 2021
19 April 2021
Commons
Notices of Amendments (Public Bill Committee) as at 16 April 2021
19 April 2021
Commons
Committee of the whole House Amendments as at 19 April 2021 - large print
19 April 2021
Commons
Notices of Amendments (Committee of the whole House) as at 15 April 2021
16 April 2021
Commons
Notices of Amendments (Public Bill Committee) as at 15 April 2021
16 April 2021
Commons
Notices of Amendments (Public Bill Committee) as at 14 April 2021
15 April 2021
Commons
Notices of Amendments (Committee of the whole House) as at 14 April 2021
15 April 2021
Commons
Notices of Amendments (Committee of the whole House) as at 13 April 2021
14 April 2021
Commons

Details of proceedings in Public Bill Committee or Committee of the whole House, on any report (consideration) stage, and on any consideration of Lords Amendments or any subsequent Lords Messages. The documents contain the text of amendments considered at each sitting and show whether it was agreed to, negatived (not agreed), not called, not moved or withdrawn.

Report Stage Proceedings as at 24 May 2021
25 May 2021
Commons
All proceedings up to 27 April 2021 at Public Bill Committee Stage
28 April 2021
Commons
All proceedings up to 20 April 2021 at Committee of the whole House Stage
21 April 2021
Commons

House of Commons Library and House of Lords Library briefing papers aim to be politically impartial, containing factual information as well as a range of opinions on each subject. Briefing papers on Bills are produced before Second Reading and, in the Commons, after Committee Stage.

Briefing paper on the Bill
13 May 2021
Commons
Briefing Paper on the Bill
26 March 2021
Commons

Archive of press notices related to the Bill.

Have your say on the Finance No.2 Bill
19 April 2021
Commons

House of Lords Library Notes aim to be politically impartial and are compiled for Members of Parliament and their staff.

Finance Bill: Briefing for Lords Stages
3 June 2021
Lords

Written submissions from outside bodies and individuals are circulated to MPs appointed to examine the Bill during committee stage in a Public Bill Committee. The following written submissions were sent to this committee.

Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 122 (Financial institution notices) (FB10)
28 April 2021
Commons
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 18 & Schedule 2 (FB11)
28 April 2021
Commons
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 22 (FB12)
28 April 2021
Commons
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 113 & Schedule 25 (FB13)
28 April 2021
Commons
Written evidence submitted by the Chartered Institute of Taxation (CIOT) - Clauses 122-124 (FB14)
28 April 2021
Commons
Written evidence submitted by the Association of Taxation Technicians (ATT) – Clause 15 – Annual Investment Allowance (FB01)
23 April 2021
Commons
Written evidence submitted by the Chartered Institute of Taxation (CIOT) – Clauses 18-20 – Reliefs for Business (FB02)
23 April 2021
Commons
Written evidence submitted by the Chartered Institute of Taxation (CIOT) – Clauses 21-29 - Employment Income and Pensions (various measures) (FB03)
23 April 2021
Commons
Written evidence submitted by the Chartered Institute of Taxation (CIOT) – Part 2 of the Bill – Plastic Packaging Tax (FB04)
23 April 2021
Commons
Written evidence submitted by the Association of Taxation Technicians (ATT) – Clause 112 (FB05)
23 April 2021
Commons
Written evidence submitted by the Association of Taxation Technicians (ATT) – Clause 113 (FB06)
23 April 2021
Commons
Written evidence submitted by the Low Incomes Tax Reform Group - Clauses 112-113 – Penalties (FB07)
23 April 2021
Commons
Written evidence submitted by the Low Incomes Tax Reform Group - Clause 122 – Financial Institution Notices (FB08)
23 April 2021
Commons
Written evidence submitted by the British Plastics Federation (FB09)
23 April 2021
Commons

A collection of papers relevant to the bill

Clause 20 - letter from the Minister to the Public Bill Committee
26 April 2021
Commons
Clauses with powers to make secondary legislation - letter from the Minister to the Public Bill Committee
22 April 2021
Commons
Finance (No. 2) Bill - Clause 94 draft regulations
22 April 2021
Commons
Finance (No. 2) Bill - Clause 121 draft regulations
22 April 2021
Commons
Proposed Government amendments to the Finance (No. 2) Bill – letter from the Minister to the Public Bill Committee
22 April 2021
Commons
Memorandum from HM Treasury to the Joint Committee on Human Rights
12 April 2021
Commons
Budget Resolutions
3 March 2021
Commons
Explanatory Notes to the Budget Resolutions
3 March 2021
Commons
Budget Resolutions - large print
3 March 2021
Commons
Explanatory Notes to the Budget Resolutions - large print
3 March 2021
Commons

Full transcripts

Committee Debates: compilation pdf of sittings so far
27 April 2021
Commons
27 April 2021
Commons
27 April 2021
Commons
22 April 2021
Commons
22 April 2021
Commons

Link to the relevant section in the Commons Hansard Daily Report

Commons 2nd reading

13 April 2021
Commons

Commons Ways and Means resolution

Finance (No. 2) Bill: (Freeports (Stamp Duty Land Tax)) (Ways and Means)
19 April 2021
Commons

Commons Committee stage

Committee of the Whole House (Day 2)
20 April 2021
Commons
Committee of the Whole House (Day 1)
19 April 2021
Commons

Commons Ways and Means resolution

Finance Bill (Ways and Means) (Value Added Tax) Commons Hansard link
24 May 2021
Commons

Commons Programme motion

Programme Motion - Commons Hansard link
24 May 2021
Commons

Commons Report stage

Report stage - Commons Hansard link
24 May 2021
Commons

Commons 3rd reading

3rd Reading - Commons Hansard link
24 May 2021
Commons

Lords 1st reading

25 May 2021
Lords

Lords 2nd reading

8 June 2021
Lords

Lords Committee negatived

8 June 2021
Lords

Lords 3rd reading

8 June 2021
Lords

Royal Assent

10 June 2021

Lords 1st reading

Minutes of Proceedings
25 May 2021
Lords

Lords 2nd reading

Minutes of Proceedings
8 June 2021
Lords

Lords Committee negatived

Minutes of Proceedings
8 June 2021
Lords

Lords 3rd reading

Minutes of Proceedings
8 June 2021
Lords

Royal Assent

Minutes of Proceedings
10 June 2021