Skip to main content

Finance Act 2025

Government Bill

Originated in the House of Commons, Session 2024-25

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 2025 (c. 8)
20 March 2025

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.

4 March 2025
Lords
Bill 171 2024-25 (as amended in Public Bill Committee)
3 February 2025
Commons
Bill 171 2024-25 (as amended in Public Bill Committee) - xml version
3 February 2025
Commons
Bill 171 2024-25 (as amended in Public Bill Committee) - large print
3 February 2025
Commons
Bill 125 2024-25 (as introduced)
7 November 2024
Commons
Bill 125 2024-25 (as introduced) - large print
7 November 2024
Commons
Bill 125 2024-25 (as introduced) - xml version
7 November 2024
Commons
Budget Resolutions (updated 1 November)
30 October 2024
Commons
Budget Resolutions - large print (updated 1 November)
30 October 2024
Commons

Documents to explain the purpose of the Bill.

Bill 125 EN 2024-25
7 November 2024
Commons
Bill 125 EN 2024-25 - large print
7 November 2024
Commons

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

Mr Speaker’s provisional grouping and selection of Amendments - 3 March 2025
3 March 2025
Commons
Chair’s provisional selection and grouping of amendments - 30 January 2025
29 January 2025
Commons
Chair’s provisional selection and grouping of amendments - 28 January 2025
27 January 2025
Commons
Provisional grouping and selection by the Chairman of Ways and Means
10 December 2024
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 3 March 2025
3 March 2025
Commons
Consideration of Bill Amendments as at 3 March 2025 - large print
3 March 2025
Commons
Notices of Amendments as at 28 February 2025
28 February 2025
Commons
Notices of Amendments as at 27 February 2025
27 February 2025
Commons
Notices of Amendments as at 25 February 2025
25 February 2025
Commons
Public Bill Committee Amendments as at 30 January 2025
30 January 2025
Commons
Notices of Public Bill Committee Amendments as at 29 January 2025
29 January 2025
Commons
Public Bill Committee Amendments as at 28 January 2025
28 January 2025
Commons
Notices of Public Bill Committee Amendments as at 27 January 2025
27 January 2025
Commons
Notices of Public Bill Committee Amendments as at 24 January 2025
24 January 2025
Commons
Notices of Public Bill Committee Amendments as at 23 January 2025
23 January 2025
Commons
Notices of Public Bill Committee Amendments as at 19 December 2024
19 December 2024
Commons
Notices of Public Bill Committee Amendments as at 13 December 2024
13 December 2024
Commons
Committee of the whole House Amendments as at 11 December 2024
11 December 2024
Commons
Committee of the whole House Amendments as at 10 December 2024
10 December 2024
Commons
Notices of Committee of the whole House Amendments as at 9 December 2024
9 December 2024
Commons
Notices of Committee of the whole House Amendments as at 6 December 2024
6 December 2024
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 3 March 2025
3 March 2025
Commons
All proceedings up to 30 January 2025 at Public Bill Committee Stage
30 January 2025
Commons
All proceedings up to 11 December 2024 at Committee of the whole House Stage
11 December 2024
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 Bill [HL]: HL Bill 77
13 March 2025
Lords
Autumn Budget 2024 and Finance Bill 2024-25: Progress of the Bill
27 February 2025
Commons

Archive of press notices related to the Bill.

Finance Bill 2024-25: call for evidence
20 December 2024
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 Wine and Spirit Trade Association (WSTA) - Clauses 63 to 64 (FB13)
30 January 2025
Commons
Written evidence submitted by Taylor Wessing LLP - Clauses 37-46 & Schedules 8-13 (FB14)
30 January 2025
Commons
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW)'s Tax Faculty - on Clause 25 and Sch 5 Furnished holiday lettings (FB01)
28 January 2025
Commons
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW)'s Tax Faculty - Clauses 21 and 37 to 46 and Schedules 8 to 13 - Replacement of special rules relating to domicile (FB03)
28 January 2025
Commons
Written evidence submitted by the Association of British Insurers (ABI) (FB04)
28 January 2025
Commons
Written evidence submitted by the Association of Taxation Technicians - Clauses 5-6 (FB05)
28 January 2025
Commons
Written evidence submitted by the Association of Taxation Technicians - Clause 24 (FB06)
28 January 2025
Commons
Written evidence submitted by the Association of Taxation Technicians - Clauses 37-39 (FB07)
28 January 2025
Commons
Written evidence submitted by the Chartered Institute of Taxation - Clauses 19-22 (FB08)
28 January 2025
Commons
Written evidence submitted by the Chartered Institute of Taxation - Clauses 25, 35, and 54-55 (FB09)
28 January 2025
Commons
Written evidence submitted by the Chartered Institute of Taxation - Clause 31 (FB10)
28 January 2025
Commons
Written evidence submitted by the Chartered Institute of Taxation - Clauses 57-62 (FB11)
28 January 2025
Commons
Written evidence submitted by the Chartered Institute of Taxation - Part 2 Replacement of special rules relating to domicile (FB12)
28 January 2025
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 James Murray MP to Gareth Davies MP and James Wild MP regarding application of PAYE, expenditure on zero-emission cars and charge-points, overseas transfer charge, excluded property, rates of Climate Change Levy.
28 February 2025

Full transcripts

Commons Committee stage

Compilation PDF of all Committee Debate sittings
30 January 2025
Commons
30 January 2025
Commons
30 January 2025
Commons
28 January 2025
Commons
28 January 2025
Commons

Link to the relevant section in the Commons Hansard Daily Report

Commons 2nd reading

2nd reading - Commons Hansard link
27 November 2024
Commons

Commons Committee of the whole House

Committee of the whole House (day 2) - Commons Hansard link
11 December 2024
Commons
Committee of the whole House - day 1 - Commons Hansard link
10 December 2024
Commons

Commons Report stage

Report stage - Commons Hansard link
3 March 2025
Commons

Commons 3rd reading

3rd reading - Commons Hansard link
3 March 2025
Commons

Lords 1st reading

4 March 2025
Lords

Lords 2nd reading

19 March 2025
Lords

Lords Committee negatived

19 March 2025
Lords

Lords 3rd reading

19 March 2025
Lords

Royal Assent

20 March 2025

Lords 1st reading

Minutes of Proceedings
4 March 2025
Lords

Lords 2nd reading

Minutes of Proceedings
19 March 2025
Lords

Lords Committee negatived

Minutes of Proceedings
19 March 2025
Lords

Lords 3rd reading

Minutes of Proceedings
19 March 2025
Lords

Royal Assent

Minutes of Proceedings
20 March 2025