Skip to main content

Finance Act 2022

Government Bill

Originated in the House of Commons, Session 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 2022 (c. 3)
24 February 2022

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 107 (as brought from the Commons)
3 February 2022
Lords
Bill 225 2021-22 (as amended in Committee and Public Bill Committee)
11 January 2022
Commons
Bill 225 2021-22 (as amended in Committee and Public Bill Committee) (large print)
11 January 2022
Commons
Bill 184 2021-22 (as introduced)
4 November 2021
Commons
Bill 184 2021-22 (as introduced) - large print
4 November 2021
Commons

Documents to explain the purpose of the Bill.

Bill 184 EN 2021-22
4 November 2021
Commons
Bill 184 EN 2021-22 - large print
4 November 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 2 February 2022
2 February 2022
Commons
Consideration of Bill Amendments as at 2 February 2022 - large print
2 February 2022
Commons
Notices of Amendments as at 1 February 2022
1 February 2022
Commons
Notices of Amendments as at 31 January 2022
31 January 2022
Commons
Notices of Amendments as at 28 January 2022
28 January 2022
Commons
Notices of Amendments as at 27 January 2022
27 January 2022
Commons
Public Bill Committee Amendments as at 11 January 2022
11 January 2022
Commons
Notices of Public Bill Committee Amendments as at 6 January 2022
6 January 2022
Commons
Public Bill Committee Amendments as at 5 January 2022
5 January 2022
Commons
Notices of Public Bill Committee Amendments as at 31 December 2021
31 December 2021
Commons
Notices of Public Bill Committee Amendments as at 15 December 2021
15 December 2021
Commons
Public Bill Committee Amendments as at 14 December 2021
14 December 2021
Commons
Notices of Public Bill Committee Amendments as at 13 December 2021
13 December 2021
Commons
Notices of Public Bill Committee Amendments as at 10 December 2021
10 December 2021
Commons
Notices of Public Bill Committee Amendments as at 1 December 2021
1 December 2021
Commons
Committee of the whole House Amendments as at 1 December 2021
1 December 2021
Commons
Committee of the whole House Amendments as at 1 December 2021 - large print
1 December 2021
Commons
Notices of Public Bill Committee Amendments as at 30 November 2021
30 November 2021
Commons
Notices of Committee of the whole House Amendments as at 30 November 2021
30 November 2021
Commons
Notices of Public Bill Committee Amendments as at 29 November 2021
29 November 2021
Commons
Notices of Committee of the whole House Amendments as at 29 November 2021
29 November 2021
Commons
Notices of Committee of the whole House Amendments as at 25 November 2021
25 November 2021
Commons
Notices of Committee of the whole House Amendments as at 24 November 2021
24 November 2021
Commons
Notices of Committee of the whole House Amendments as at 18 November 2021
18 November 2021
Commons
Notices of Committee of the whole House Amendments as at 17 November 2021
17 November 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 - 2 February 2022
2 February 2022
Commons
Chairs’ provisional selection and grouping of Amendments - 11 January 2022
11 January 2022
Commons
Chairs’ provisional selection and grouping of Amendments - 5 January 2022
5 January 2022
Commons
Chairs’ provisional selection and grouping of Amendments - 14 December 2021
14 December 2021
Commons
Provisional grouping and selection by the Chairman of Ways and Means - 1 December 2021
30 November 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 2 February 2022
2 February 2022
Commons
All proceedings up to 11 January 2022 at Public Bill Committee Stage
11 January 2022
Commons
Committee of the whole House Proceedings as at 1 December 2021
1 December 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.

Finance (No. 2) Bill
10 February 2022
Lords
Briefing Paper on the Bill
5 November 2021
Commons

Archive of press notices related to the Bill.

Have your say on the Finance (No.2) Bill
19 November 2021
Commons

The Government human rights memorandum is prepared by the Government to assist the Joint Committee on Human Rights with its scrutiny of the Bill’s human rights implications.

Memorandum from HM Treasury to the Joint Committee on Human Rights
15 November 2021
Commons

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 Chartered Institute of Taxation (CIOT) (clause 100 Office of Tax Simplification) (FB14)
12 January 2022
Commons
Written evidence submitted by the Low Incomes Tax Reform Group (LITRG) (re: clause 95 Discovery Assessments) (FB11)
6 January 2022
Commons
Written evidence submitted by the RMT (FB12)
6 January 2022
Commons
Written evidence submitted by the Chartered Institute of Taxation (CIOT) (clause 94 Uncertain Tax Treatment) (FB13)
6 January 2022
Commons
Written evidence submitted by the Low Incomes Tax Reform Group (LITRG) (re: Clause 10 Increase of normal minimum pension age) (FB01)
15 December 2021
Commons
Written evidence submitted by Chartered Institute of Taxation (CIOT) (Clause 23 Capital gains tax: disposal of UK land etc.) (FB02)
15 December 2021
Commons
Written evidence submitted by Chartered Institute of Taxation (CIOT) (Clause 31 and Schedule 6 Dormant Assets) (FB03)
15 December 2021
Commons
Written evidence submitted by Chartered Institute of Taxation (CIOT) (Part 2 (clauses 32-52) Residential Property Developer Tax) (FB04)
15 December 2021
Commons
Written evidence submitted by Chartered Institute of Taxation (CIOT) (Clauses 9-11; Clause 98 Employment Taxes) (FB05)
15 December 2021
Commons
Written evidence submitted by The Institute of Chartered Accountants in England and Wales (ICAEW) (Clause 94 and Schedule 15 (Notification of uncertain tax treatments by large businesses)) (FB06)
15 December 2021
Commons
Written evidence submitted by Chartered Institute of Taxation (CIOT) (clauses 16-22 - Creative reliefs) (FB07)
15 December 2021
Commons
Written evidence submitted by Association of British Insurers (ABI) (FB08)
15 December 2021
Commons
Written evidence submitted by British Property Federation (re: Residential Property Developer Tax in Part 2 of the Bill) (FB09)
15 December 2021
Commons
Written evidence submitted by Scottish Widows (FB10)
15 December 2021
Commons

A collection of papers relevant to the bill

Budget Resolutions - 27 October 2021
27 October 2021
Commons
Budget Resolutions - 27 October 2021 - large print
27 October 2021
Commons
Explanatory Notes to the Budget Resolutions - 27 October 2021
27 October 2021
Commons
Explanatory Notes to the Budget Resolutions - 27 October 2021 - large print
27 October 2021
Commons

Occasionally questions put to government Ministers during debates on Bills in either the House of Commons or the House of Lords may be answered by the Minister saying 'I will write to the Hon Member'. Such “will write” replies are not published in Hansard but are placed in the Library of the House concerned and published on the Parliamentary website.

Letter from Lucy Frazer QC MP to James Murray MP regarding further Government amendments to the Bill: new clause and schedule: Public Interest Business Protection Tax.
28 January 2022
Letter from Lucy Frazer MP to Alison Thewliss MP regarding how the retrospective effect of Clause 95 will impact Gift Aid, as discussed during the Public Bill Committee (fifth sitting).
13 January 2022
Letter from Helen Whately MP to Abena Oppong-Asare MP regarding HM Treasury's position on a tobacco levy, as raised at the Committee discussion on Clause 76.
10 January 2022
Letter from Helen Whately MP to Alison Thewliss MP regarding a question raised at the Bill Committee relating to Clause 83 and Schedule 11, and the application of Plastic Packaging Tax within Freeports.
10 January 2022
Letter from Helen Whately MP to Abena Oppong-Asare MP regarding questions raised concerning Clause 81 of the Bill and general compliance in UK freeports.
10 January 2022
Letter from Helen Whately to Liz Twist MP regarding questions raised during the Bill Committee debate about Landfill Tax and Plastic Packaging Tax.
10 January 2022
Letter from Lucy Frazer MP to Abena Oppong-Asare MP regarding the regulations the Government envisage making under clause 73, as discussed during the Public Bill Committee (third sitting).
10 January 2022
Letter from Lucy Frazer MP to Abena Oppong-Asare MP regarding the anti-avoidance measures considered as part of the wider Insurance Premium Tax (IPT) consultation, as discussed during the Public Bill Committee (third sitting).
10 January 2022
Letter from Lucy Frazer MP to James Murray MP regarding build-to-rent developers with freehold interest, accommodation with personal care, and student accommodation, as discussed during the Public Bill Committee (third sitting).
10 January 2022
Commons
Letter from Lucy Frazer MP to Alison Thewliss MP regarding how changes to the Real Estate Investment Trust (REITs) tax regime would interact with plans to introduce a Register of Overseas Entities’ Beneficial Ownership, as discussed during the Public Bill Committee (first sitting).
16 December 2021
Letter from Lucy Frazer MP to James Murray MP regarding Government amendments: Clause 28: Diverted Profits Tax.
30 November 2021

Full transcripts

Commons Committee stage

Committee debates: compilation pdf of sittings so far
11 January 2022
Commons
11 January 2022
Commons
5 January 2022
Commons
5 January 2022
Commons
14 December 2021
Commons
14 December 2021
Commons

Link to the relevant section in the Commons Hansard Daily Report

Commons 2nd reading

2nd reading - Commons Hansard link
16 November 2021
Commons

Commons Committee stage

Committee of the Whole House - Commons Hansard link
1 December 2021
Commons

Commons Report stage

Report stage- Commons Hansard link
2 February 2022
Commons

Commons 3rd reading

3rd reading - Commons Hansard link
2 February 2022
Commons

Lords 1st reading

3 February 2022
Lords

Lords 2nd reading

Lords Hansard - Part 1
22 February 2022
Lords
Lords Hansard - Part 2
22 February 2022
Lords

Lords Committee negatived

Lords Hansard - Part 1
22 February 2022
Lords
Lords Hansard - Part 2
22 February 2022
Lords

Lords 3rd reading

Lords Hansard - Part 1
22 February 2022
Lords
Lords Hansard - Part 2
22 February 2022
Lords

Royal Assent

24 February 2022

Lords 1st reading

Minutes of Proceedings
3 February 2022
Lords

Lords 2nd reading

Minutes of Proceedings - Part 1
22 February 2022
Lords
Minutes of Proceedings - Part 2
22 February 2022
Lords

Lords Committee negatived

Minutes of Proceedings - Part 1
22 February 2022
Lords
Minutes of Proceedings - Part 2
22 February 2022
Lords

Lords 3rd reading

Minutes of Proceedings - Part 1
22 February 2022
Lords
Minutes of Proceedings - Part 2
22 February 2022
Lords

Royal Assent

Minutes of Proceedings
24 February 2022