How to Pitch a Presentation for a New Website Design?
Editorial Staff Blog 1
Around 1,000 pitch decks are created every day in California alone. According to Docusend, investors get so many pitches that the average time on one pitch is only 3 minutes 44 seconds .
But why do you need to focus on creating a pitch deck for your website design? Here’s why:
- The competition in the website designing industry is fierce, and a pitch shows your professionalism
- It gives a visual presentation of your services and how you are different from others
- It gives a sense of clarity to your prospects
A well-designed and professional-looking pitch answer the most commonly asked question — W hy should we choose your website design services over the competitors ? But then, what does it take to create a solid pitch deck for your website design agency?
Pitching a presentation for a new website design can be more compelling with the support of a white label web design service . By showcasing their expertise and the benefits of their services, you can emphasize how their specialized skills can elevate the project, ensuring a successful and visually appealing website that aligns with your client’s goals.
Seven Tips to Create a Solid Pitch Deck for Your New Website Design Project
Website design services give your prospects a visual presentation of what you are capable of and what you can do for their digital business. For your new website design, you can check perfect fonts just like high tide font . Presenting your web design through a pitch is not a breeze.
Below we have listed the top seven tips for creating a presentation for your website design that will surely attract your prospects. Without further ado, let’s begin.
1. Start With a Brief Background of Your Company
Your focus should be on the problem-solving approach. However, your pitch should always start with an introduction. Give your audience a brief introduction of who you are, what services you offer, and what are your goals .
An introduction is a must. Your audience will be confused about your company and the services if they don’t know who you are. So, always start with a brief introduction. Take Foursquare , for example. They have done it beautifully. The second slider has given a brief introduction of the company, what it does for people, where the headquarters are located, and who the owner is.
You can alter the format and create a unique page for an introduction for your business. Your audience needs to know what you do and where you are based. A one-slide introduction is enough. Make sure you provide sufficient information about your business before going ahead with the facts.
2. Add Facts and Figures
You can have ten slides showing the specialty of your services and what sets you apart from your competitors. However, it will be useless if the pitch sounds too boring to be considered. Give your customers a compelling story.
Something that keeps them hooked to the screens until they are done watching. A well-crafted pitch has a compelling story that builds user engagement. To make it look more professional and structured, give facts.
Hootsuite has done a tremendous job at creating a pitch deck. In the 12th slide of their pitch, they have given stats and figures showing the website rankings of different companies. It shows the website category and time per visit.
Once you have delivered an introduction, move on to the stats. We understand it is difficult for a startup to sell a pitch since you may not have achieved much. You can instead show the statistics of the web designing industry in general, as HootSuite has done in the above example.
Add information about how an excellent website design can grow your clients’ business. Even if you are a startup, these generic facts and figures can add value to your presentation. It makes your pitch look more reliable and professional.
3. Show Your Web Design Service Offerings
This is the most important slide of your web designing pitch deck. Sure, the specialty of web designers is their artistic capabilities. That, however, doesn’t mean you should fill all the slides with your designs.
Your audience wants to know how you can help them and build them a website that converts. They don’t want just the design and artwork in your web design pitch deck. This is the part where you need to answer the question “ what you have to offer to your clients .”
Here’s what you can list:
- Website designing from scratch
- Google analytics and reporting
- Email template design
- Sales presentation design
- Monitoring your competition
- Content marketing management
- SEO for website ranking
- Other digital marketing services
According to Alejandro Cremades, you need ten slides for an effective pitch deck. So, you can use two to three slides in a row for displaying the functions and services. Watch this slide by Launchrock , a company that helps its audience create a “launching soon” page for their upcoming projects.
Launcrock has mentioned their services. They have kept the design simple and easy to understand. One look at this slide, and the prospects will know what services they can expect from the company. It is one of the best ways to present your services, preferably in a listicle format. Do not explain each service; just give your audience a hint of your functions, services, and what they can get from you.
4. Avoid Complex Jargon
You must be an expert in website designing services — in both the front-end and back-end parts of web development. These are the people who work in website design firms . However, be aware that your audience may not be aware of all the technical terms you use in your industry.
If they find your pitch too complex to comprehend, it will not take them long to abandon your pitch deck and find another web designer or web design agency that explains things clearly and concisely. Create a pitch for people who have minimal to no knowledge of website designing.
They don’t need the jargon in your sales pitch. Instead, they want to know how your web designing services are different from the competitors. How can you serve your customers? And, most importantly, what have you achieved so far, and what do you plan on succeeding in the coming years?
You can answer these questions in a compelling storytelling format. Add stats wherever necessary, but don’t make the whole pitch deck about numbers and jargon.
5. Introduce Your Team
Keep one slide for your team introduction. If you are offering only website designing services, mention the head of the web design department. If the package covers SEO, SMO, SEM, and complete digital marketing service, list your team members who specialize in each service.
You can have two to three slides for the team introduction. The below example of Mattermark is a great example. If you check out each slide, you will see how nicely they have introduced each member, along with their achievements.
6. Display Your Previous Work
Nobody will trust your promises if they are not backed by examples of your past jobs. If you have already built a few websites for your previous clients, don’t hesitate to show them in the pitch deck.
Examples add more value to your pitch; after all, it shows your audience your capabilities. Add a few pictures of the website designs you have created so far. Focus on websites with good domain authority, as it makes your services look more credible.
A pitch deck that’s backed up with examples of your previous work looks more trustworthy. By posting the pictures of the websites you have designed for your clients, you can give your audience a better idea of what you can do for them.
Do not hesitate to show your achievements, even if there are only a few. Remember that you are selling your product to your audience, and this is your only chance to show your power and skills.
7. Use a Presentation Maker
Your sales pitch deck for web designing services is the visual presentation of your services and what sets you apart from your competitors. It shows your offerings, prices, functions, and achievements in a visual format. There is a good chance your audience will decide whether or not they want to do business with you after checking your pitch deck.
Consider using a presentation maker to create your pitch deck. If you can’t make a custom-made pitch deck, create a presentation using a ready-made template instead. There will be plenty of readymade templates available on the web, and each of them provides enough ideas to come up with a solid pitch.
Getting started with a presentation maker is extremely easy. You can easily import from an existing Powerpoint presentation from the Pitch template gallery or start from scratch using a blank slide. You can customize your slides later, depending on what you include in your deck.
Your presentation needs to be as detailed as your web design services. It should reflect how you work and what lengths you can go to solve your clients’ problems and make them happy.
Here are a few things you need to consider when creating a pitch deck:
- Don’t make it look like a script
- Limit the text and add more pictures and visuals
- Keep the design simple and attractive
- Don’t go overboard with the fonts and photos
- Add numbers wherever possible
- Back it up with examples of your past work and current clients
- Follow a problem-solving approach
Building a website is one thing, and pitching it is another. An essential part of your website designing services is building a solid pitch deck.
Have your pitch deck ready before you meet a client. Show this to your prospects either by putting it on your website or sending them individually over email. I hope it helps!
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Genially’s interaction presentation software allows you to combine text, photos, video clips, audio and other content in one deck. It’s a great way to condense more information into fewer slides.
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How to add live web pages to a powerpoint presentation.
Have you ever wanted to demonstrate a live website during a PowerPoint presentation? Here's how you can insert a live webpage into a PowerPoint prese
Have you ever wanted to demonstrate a live website during a PowerPoint presentation? Here's how you can insert a live webpage into a PowerPoint presentation so you can show the exact content you're talking about.
No matter what you're giving a presentation about, sometimes it can be useful to show your audience information from the internet. You could always create a screenshot of the webpage you're demonstrating, but chances are the screenshot may be out of date by the time you give your presentation.
A better solution is to use live information from the web in your presentation. By default, PowerPoint doesn't support inserting a live web page, but you can easily do this with the LiveWeb add-in.
Head to the LiveWeb website (link below), and download the correct version for your version of PowerPoint. We selected the 2007/2010 version in this test.
Once it's downloaded, extract the files as normal.
Now, in PowerPoint, open the Options window. In PowerPoint 2010, you can do this by clicking the File button and selecting Options; in PowerPoint 2007, click the Office orb and select Options.
Select Add-Ins on the left side, then select PowerPoint Add-ins from the Manage menu, and click Go.
This will open the PowerPoint Add-ins window. Click Add New to add the LiveWeb addin we downloaded previously.
Browse to the folder where you extracted the LiveWeb addin, and select it.
PowerPoint may warn you that the addon contains a macro. Click Enable Macros to continue.
Now you should see LiveWeb listed in the Add-Ins window, and you're ready to add a live webpage to your PowerPoint presentation.
Using LiveWeb in PowerPoint
Now that LiveWeb is installed, you're ready to insert live internet data in your presentations. From the Insert tab, select Web Page from the LiveWeb section.
This will open a quick Wizard interface that will help you insert a webpage into your presentation.
Enter the website you'd like to visit in the first line, then click the Add button. Make sure to include http:// in front of the website address. Once you've added the website you wish to visit, click Next.
LiveWeb will automatically refresh the web page, but if you want you can uncheck the box. Click Next to continue.
Now choose how much of the slide you want the webpage to cover, and select where you want to position the page. You can always change this later if you like.
Once it's finished, click Finish to return back to PowerPoint.
LiveWeb will let you know it successfully added the web page to your slide.
You'll now see a Windows 98-style logo in your slide, showing where your live webpage will be located.
Feel free to resize or move the webpage section in your slide however you want.
To view the actual web content, you'll need to start a slideshow. Click the slideshow button at the bottom of the window to switch quickly.
Now you'll see a live webpage loaded right inside your PowerPoint presentation. You can markup the slide as you would any other with PowerPoint tools, or you can interact with the website just as you would in a browser.
If you need to change your webpage, click the Edit Page Property button on the Insert tab.
Enter the new website address you want, and finish as before.
You can also add multiple web pages to a presentation if you'd like. You could even make a webpage comparison like we did with screenshots in our first slide. Only difference here is, the web pages are both live, and you could demonstrate how to use them to your audience.
When you save your presentation, you'll need to save it as a Macro-enabled presentation in .pptm format to preserve the web data. Note that you'll be able to view the presentation on another computer only if it has the LiveWeb addon installed. Since it's a free addon, you could keep a copy of it on your flash drive so you could easily install it if you need to show your presentation on another computer.
Whether you're trying to teach a class about computer usage or demonstrate your new website for your company's board members, the LiveWeb addin makes it easy to incorporate live web pages in your presentations. There are many ways you could use this, so let us know how you use live web pages in your presentations to make information come alive!
If you'd like to use live web data in other Office applications, here's how you can Use Online Data in Excel 2010 Spreadsheets .
Download the LiveWeb Add-in for PowerPoint
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Find the perfect PowerPoint presentation template
Bring your next presentation to life with customizable powerpoint design templates. whether you're wowing with stats via charts and graphs or putting your latest and greatest ideas on display, you'll find a powerpoint presentation template to make your ideas pop., presentations.
Help your data, insights, and recommendations make a statement with beautiful and easily customizable presentation templates.
Celebrate accomplishments big and small with customizable certificate templates. From gift certificates to awards for finishing a course or training, find a template that highlights their accolades.
Boost visibility for your show, project, or business with easily customizable poster templates. Find templates for all your promotion needs and make them uniquely yours in a flash.
Keep track of whatever you need to in style. From personal planning to promotional calendars, find templates for every kind of project and aesthetic.
Say more with less using helpful and easily customizable infographic templates. Add clarity to business presentations, school projects, and more with these helpful templates.
Start with the best PowerPoint templates
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Tips, tricks, and insider advice from our business and design experts
A quick way to create beautiful, powerful PowerPoint presentations
Create captivating, informative content for PowerPoint in just a few minutes—no graphic design experience needed. Here's how:
1. Find the perfect PowerPoint template
2. Customize your creation
3. Show it off
Let's create a powerpoint design, frequently asked questions, where can i find slide templates and themes that i can customize.
To find customizable slide templates and themes, you can explore the business presentations templates or search by PowerPoint templates . Once you find a template that resonates with you, customize it by changing its color scheme, add in your own photos, and swap out the font.
How do I use pre-made PowerPoint templates?
After you've chosen a PowerPoint template to use, customize it. Explore [design tips] on how to customize a deck that resonates with your brand while putting emphasis on the topic at hand. Play with other design elements, like photo shapes, to make each slide unique.
How can I make or edit my own custom PowerPoint templates?
Start from scratch by creating your own PowerPoint template . Follow tips for designs and business presentations so that your unique template is cohesive and relevant to your brand. Incorporate your brand's color scheme and graphics so that all your slides aren't text only.
What kinds templates can I get online for PowerPoint?
You can get PowerPoint templates that have modern designs, animated ones, or even hand-drawn art in each slide. The color schemes range from bold to subtle. Each template's slides are also organized based on what you may want to include in your presentation . You can use the template as a starting point and customize its specific details from theme.
violence against women
What are you going to use your presentation for?
I'm not sure
Free vectors, photos and PSD
Free customizable icons
Free online template editor
Free editable illustrations
Free videos and motion graphics
Create your presentation
Writing tone, number of slides.
AI Presentation Maker
When lack of inspiration or time constraints are something you’re worried about, it’s a good idea to seek help. Slidesgo comes to the rescue with its latest functionality—the AI Presentation Maker! With a few clicks, you’ll have wonderful slideshows that suit your own needs . And it’s totally free!
Generate presentations in minutes
We humans make the world move, but we need to sleep, rest and so on. What if there were someone available 24/7 for you? It’s time to get out of your comfort zone and ask the AI Presentation Maker to give you a hand. The possibilities are endless : you choose the topic, the tone and the style, and the AI will do the rest. Now we’re talking!
Customize your AI-generated presentation online
Alright, your robotic pal has generated a presentation for you. But, for the time being, AIs can’t read minds, so it’s likely that you’ll want to modify the slides. Please do! We didn’t forget about those time constraints you’re facing, so thanks to the editing tools provided by one of our sister projects —shoutouts to Wepik — you can make changes on the fly without resorting to other programs or software. Add text, choose your own colors, rearrange elements, it’s up to you! Oh, and since we are a big family, you’ll be able to access many resources from big names, that is, Freepik and Flaticon . That means having a lot of images and icons at your disposal!
How does it work?
Think of your topic.
First things first, you’ll be talking about something in particular, right? A business meeting, a new medical breakthrough, the weather, your favorite songs, a basketball game, a pink elephant you saw last Sunday—you name it. Just type it out and let the AI know what the topic is.
Choose your preferred style and tone
They say that variety is the spice of life. That’s why we let you choose between different design styles, including doodle, simple, abstract, geometric, and elegant . What about the tone? Several of them: fun, creative, casual, professional, and formal. Each one will give you something unique, so which way of impressing your audience will it be this time? Mix and match!
Make any desired changes
You’ve got freshly generated slides. Oh, you wish they were in a different color? That text box would look better if it were placed on the right side? Run the online editor and use the tools to have the slides exactly your way.
Download the final result for free
Yes, just as envisioned those slides deserve to be on your storage device at once! You can export the presentation in .pdf format and download it for free . Can’t wait to show it to your best friend because you think they will love it? Generate a shareable link!
What is an AI-generated presentation?
It’s exactly “what it says on the cover”. AIs, or artificial intelligences, are in constant evolution, and they are now able to generate presentations in a short time, based on inputs from the user. This technology allows you to get a satisfactory presentation much faster by doing a big chunk of the work.
Can I customize the presentation generated by the AI?
Of course! That’s the point! Slidesgo is all for customization since day one, so you’ll be able to make any changes to presentations generated by the AI. We humans are irreplaceable, after all! Thanks to the online editor, you can do whatever modifications you may need, without having to install any software. Colors, text, images, icons, placement, the final decision concerning all of the elements is up to you.
Can I add my own images?
Absolutely. That’s a basic function, and we made sure to have it available. Would it make sense to have a portfolio template generated by an AI without a single picture of your own work? In any case, we also offer the possibility of asking the AI to generate images for you via prompts. Additionally, you can also check out the integrated gallery of images from Freepik and use them. If making an impression is your goal, you’ll have an easy time!
Is this new functionality free? As in “free of charge”? Do you mean it?
Yes, it is, and we mean it. We even asked our buddies at Wepik, who are the ones hosting this AI Presentation Maker, and they told us “yup, it’s on the house”.
Are there more presentation designs available?
From time to time, we’ll be adding more designs. The cool thing is that you’ll have at your disposal a lot of content from Freepik and Flaticon when using the AI Presentation Maker. Oh, and just as a reminder, if you feel like you want to do things yourself and don’t want to rely on an AI, you’re on Slidesgo, the leading website when it comes to presentation templates. We have thousands of them, and counting!.
How can I download my presentation?
The easiest way is to click on “Download” to get your presentation in .pdf format. But there are other options! You can click on “Present” to enter the presenter view and start presenting right away! There’s also the “Share” option, which gives you a shareable link. This way, any friend, relative, colleague—anyone, really—will be able to access your presentation in a moment.
Discover more content
This is just the beginning! Slidesgo has thousands of customizable templates for Google Slides and PowerPoint. Our designers have created them with much care and love, and the variety of topics, themes and styles is, how to put it, immense! We also have a blog, in which we post articles for those who want to find inspiration or need to learn a bit more about Google Slides or PowerPoint. Do you have kids? We’ve got a section dedicated to printable coloring pages! Have a look around and make the most of our site!
Sharing slides as a Virtual Background
While you can share PowerPoint presentations or share Keynote presentations in meetings, you can also share your presentation as a Virtual Background for an immersive sharing experience. Sharing your slides as a Virtual Background allows your participants to view your video imposed directly on the screen share. It also allows you to manage your presentation directly from within the Zoom meeting controls.
Note : Sound, transitions, or animations embedded in slides are not supported.
If the presenter records the meeting locally , the recording will also have the video embedded on top of the slides. If the host or another participant records the meeting locally, they must be on at least 5.2.0 or higher for the video to be embedded on the slides. If they are on any version older than 5.2.0 or record to the cloud , the recording will record the slides and video as a normal screen share recording.
This article covers:
Sharing a presentation as your background
Changing slides, changing video size and position, remove your video from slides, prerequisites, presenter requirements.
- Windows: 5.2.0 (42619.0804) or higher
- macOS: 5.2.0 (42634.0805) ] or higher
- System meets the requirements for Virtual Background
- PowerPoint or Keynote (macOS only) installed locally
- Windows: 5.2.0 (42619.0804) or higher
- macOS: 5.2.0 (42634.0805) or higher
- Linux: 5.2.0 (440215.0803) or higher
- Android: 5.2.0 (42588.0803) or higher
- iOS: 5.2.0 or higher
Note : If a participant is on a version lower than what is stated above or joining from the Web client, a Zoom Room, or 3rd party endpoint, they will view the slides as a normal screen share, and the presenter's video will not be imposed over the slides.
- Click Advanced .
- Click Open .
Managing slides and video
To reposition or change the size of your video:
- Click Resize My Video .
If you want to stop imposing your video on top of the slides and have it sent as a separate video feed:
- Do Not Sell My Personal Info
Google Presentation May Change How We Think About Ranking
Danny Sullivan's remarkable presentation last week urges the SEO industry to rethink what they take away from Google's documentation
Google’s Danny Sullivan posted details of a recent presentation he gave that focused on how the SEO community may have misunderstood how search rankings work, blaming the misunderstanding on Google’s guidance and documentation.
One of the examples he gave was how virtually the entire publishing industry adopted the idea of adding author pages and bylines based on the idea that Google’s algorithm was looking for that when in fact Google does not (according to Google’s Danny Sullivan).
However, the main point of the presentation wasn’t that Google doesn’t look for author pages.
The topic of the presentation was how Google’s guidance may not sufficiently take into account how those outside of Google may interpret it.
“The gap between what Google says to creators and what creators hear about being successful in Google Search needs to get better. That’s largely on us. It’s something we’ll be working on. People-first content remains the path to success, but we hopefully can find better ways to communicate this…”
He used as an example of how some SEOs take what’s in their documentation or in the search quality ratings too literally when Google actually meant what was written in a broad sense and not in a specific sense.
Danny used as an example the documentation about how to assess a webpage, which was interpreted as indicating what is in Google’s ranking algorithm.
“Our guidance is generally about a broad goal. For example, we advise people to think of the product content in a way that *makes you want to trust it* (not Google, you – or a reader) with examples of what might cause people to trust content, such as background about an author….”
Danny means that when Google said to evaluate your content from the perspective of whether it instills trust with features like an author page, Google’s not saying that their algorithm is looking for author pages. Google’s just saying to evaluate your site in this way.
Danny talked about the challenge of communicating what Google wants:
“People focus on us talking about an author page as being something that people might expect from people-first content and believe Google itself wants that specific thing, as if we’re going to check for it and rank content better for having it (we don’t).”
How SEOs Should Approach Google’s Documentation
The next part of Danny’s presentation is remarkable because it completely changes how we should think about Google’s algorithms based on what’s in Google’s documentation. The next step from there is to then rethink what is generally understood about how Google ranks websites.
Danny presented a slide with a quote from Google’s documentation, with the parts that some SEOs mistakenly focus on.
The first slide shows what the documentation says:
“ What we say: a broad goal ‘Does the content present information in a way that makes you want to trust it, such as clear sourcing, evidence of the expertise involved, background about the author or the site that publishes it, such as through links to an author page or a site’s About page?'”
The second slide is the same passage but with what SEOs take away from it:
- background about the author
- links to an author page
- About page?’
Danny goes on to say how those cherry picked sections of what Google advises then get turned into recommendations for things Google never intended.
And again, it must be emphasized that Danny was not wagging his finger at SEOs. He was taking ownership for the failure of the documentation to communicate clearly by taking into account how it would be perceived from the outside.
“Further complicating things, some read our guidance and make definitive recommendations we’re not actually saying, like “If you have an About page, you rank better!” You don’t. It doesn’t work that way.”
Danny Encourages More Critical Thinking
Danny then asked SEOs to think more critically about what people are telling them, to look closer at what some SEOs are saying.
He advised that there’s a difference between someone expressing an opinion of what they believed versus someone saying that this is what Google does.
“Nothing with Google ranking – or in life in general – is that simple. If someone is telling you “this is what Google says to do,” are they making clear if it’s what we actually have said or if it’s their interpretation?”
True Meaning Of Google’s Guidance?
An important takeaway was the part of his presentation devoted to explaining that much of the documentation for recent updates was essentially rehash of the same guidance from decades and not really new or specific to these recent updates.
And it’s true that Google has been advising the same thing for decades about being helpful and people-first.
The only difference between then and now is that back then we all kind of knew Google didn’t have the technology to create ranking signals that corresponded to what they were trying to rank.
When Google says the same thing today it’s against the background of AI, neural networks and machine learning.
So, unlike in 2002 or 2011, we tend to accept that it’s plausible that what’s in the documentation is also in the algorithm in some form or another.
Danny shared a startling fact:
“Some people I’ve interacted with over the past few weeks believe our guidance about success with Google Search is new, that they now have to do something different. But for us at Google, that’s confusing, because it’s not new. The guidance is based on years-old and even decades-old guidance…”
He then posted the following slides to show how there’s no difference between Google’s advice then and now.
Guidance From 2022
Guidance From 2011
Guidance From 2002 Is Same As People-First Guidance Today
This Changes How We Think About Google’s Guidance
This really should give everyone a pause about how we should consider Google’s guidance.
As a consequence, that may also change how we should think about Google’s algorithms.
Earlier this week the big takeaway from Danny Sullivan’s presentation was his statement to “buckle up,” a statement that was taken out of context to mean that there were disruptive updates coming.
What Danny actually said in his presentation was far more consequential than that one phrase taken out of context. As can be seen clearly now is that the SEO industry might want to consider slowing down to rethink Google’s documentation because Google may be doing that as well.
Read Danny Sullivan’s post on Mastodon
Featured Image by Shutterstock/DimaBerlin
Roger Montti is a search marketer with over 20 years experience. I offer site audits and phone consultations. See me ...
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33rd IOA Annual Colloquium, 2023
A successful 2023 colloquium.
Thank you to all who attended and supported our 33rd IOA Annual Colloquium, held Sept. 27, 2023 in Madison, Wisconsin.
If you were unable to participate, see below for some of the resources that were offered at the event:
2023 Exhibitors showcased at our Health & Resource Fair
2023 Posters presented at our Poster Session
2023 Speakers and Talks
2023 Keynote Address by David R. Williams, PhD, MPH
2023 Speaker Presentation Slides
Racial Disparities in Health: Challenges and Opportunities By: David R. Williams, PhD, MPH
Throughout the State and Across the Life Course: Studies of Health and Aging in Wisconsin By: Michal Engelman, PhD, MHS
Experiences of Discrimination, Feelings of Purpose in Life, and Brain Health in the Midlife in the U.S. (MIDUS) Affective Neuroscience Project By: Stacey M. Schaefer, PhD
The Power to Change Lives: 20 Years of the UW Odyssey Project By: Emily Auerbach, PhD
- New Investigator Award Winners
- Posters Presented
- Poster Session & Awards Flyer
2023 New Investigator Award Winners:
Awards are given to UW–Madison students or advanced trainees to recognize outstanding achievement in aging or life course studies. Winners receive a $500 award and their research is showcased in the event’s Poster Session. This year’s winners were:
Clinical/Applied Research Award: Helen Omuya
A systematic review of RCTs outcomes of deprescribing in older adults with polypharmacy
Psychosocial Research Award: Yue Qin
Labor union membership and the educational gradient in later-life health: Results from the Wisconsin Longitudinal Study
Biological/Biomedical Research Award: Michelle Sonsalla
Acarbose ameliorates western diet-induced metabolic and cognitive impairments in the 3xTg mouse model of Alzheimer’s disease
Posters Presented at the 2023 Poster Session:
Reducing dietary branched-chain amino acids improves metabolic health and reduces cellular senescence in liver of male C57BL/6J mice Presented by: Mariah Calubag
Midlife hearing, vision, olfactory, and motor function improve the long-term prediction of cognitive decline and onset of cognitive impairment Presented by: Carol Creager
Protein restriction improves metabolic health but not lifespan in aged mice Presented by: Isaac Grunow
Hippotherapy Practice and Safety Patterns for Older Adults Presented by: Abby Hays
Feeling more purpose in life is associated with larger hippocampal volumes Presented by: Lauren Krist
Strategies for translating caregiving research into policy: Lessons learned from a qualitative study Presented by: Chloe Muntefering
Purpose in life predicts brain health Presented by: Ajay Kumar Nair
Age-associated changes in a measure of visual function in companion dogs Presented by: Michele Salzman
Diet-induced responses in the heart and the liver of aged mice is sex-specific Presented by: Yang Yeh
2023 Poster Session
The Poster Session features posters on various aging-related topics dealing with psychosocial, biomedical, and clinical/applied research. Posters are presented by faculty, research scientists, postdocs, and students.
2023 Poster Session & Award Winners
Photos Capturing the 2023 Annual Colloquium
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- Business tax
- Autumn Statement 2023: Overview of tax legislation and rates (OOTLAR)
- HM Revenue & Customs
Autumn Statement 2023 — Overview of tax legislation and rates (OOTLAR)
Updated 23 November 2023
© Crown copyright 2023
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: [email protected] .
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/autumn-statement-2023-overview-of-tax-legislation-and-rates-ootlar/autumn-statement-2023-overview-of-tax-legislation-and-rates-ootlar
This document sets out the detail of each tax policy measure announced at Autumn Statement 2023 and of previously announced measures that will be included in Autumn Finance Bill 2023. It is intended for tax practitioners and others with an interest in tax policy changes, especially those who will be involved in consultations both on the policy and on draft legislation.
All measures listed below are applicable UK wide unless specified otherwise.
The information in the document is set out as follows:
Chapter 1 contains details of all measures that are included in Autumn Finance Bill 2023.
Chapter 2 contains details of measures which are part of Autumn Statement 2023 but are not in Autumn Finance Bill 2023.
Table 1 lists measures in this document without a corresponding announcement in the Budget report. (TBC)
Annex A provides tables of tax rates and allowances for the tax year 2023 to 2024 and the tax year 2024 to 2025.
Annex B provides a guide to the impact assessments set out in tax information and impact notes.
For an update on previously announced consultations, see the tax policy consultation tracker .
Chapter 1 — Autumn Finance Bill 2023
Personal tax, 1.1 abolition of pensions lifetime allowance.
As announced at Spring Budget 2023, the government will introduce legislation in Autumn Finance Bill 2023 to complete the work to remove the Lifetime Allowance. The measure will clarify the taxation of lump sums and lump sum death benefits, and the application of protections. It will also clarify the tax treatment for overseas pensions, transitional arrangements, and reporting requirements. The measure will take effect from 6 April 2024.
The tax information and impact note for this measure provides more information: Abolition of the Lifetime Allowance from 6 April 2024
1.2 Taxation of the pension remedies for Members of Parliament, Members of Senedd and Members of the Legislative Assembly
As announced at Autumn Statement 2023, the government will introduce legislation in the Autumn Finance Bill 2023 with supporting regulations to ensure the pensions tax framework applies as intended to redress payments from the Parliamentary Contributory Pension Fund, the Senedd Pension Scheme and the Assembly Members’ Pension. The changes will take effect from the date of Royal Assent to the Autumn Finance Bill 2023.
The tax information and impact note for this measure provides more information Taxation of Members of Parliament, Members of the Senedd and Members of the Legislative Assembly of Northern Ireland pension reform remedies
1.3 Off-payroll working (IR35): calculation of Pay As You Earn ( PAYE ) liability in cases of non-compliance
As announced at Autumn Statement 2023, the government will introduce legislation in Autumn Finance Bill 2023 to enable HMRC to reduce the PAYE liability of a deemed employer, where that engagement was incorrectly treated as self-employed for tax purposes. This would account for tax and National Insurance contributions already paid by a worker and their intermediary on payments received from an off-payroll working engagement. Secondary legislation will be laid in due course to set out how it will work. The changes will take effect from 6 April 2024.
A response to the consultation launched in April 2023 has also been published alongside the Statement.
The tax information and impact note for this measure provides more information: Calculation of PAYE liability in cases of non-compliance with off-payroll working
1.4 Enterprise Management Incentives ( EMI ): extending the time limit to submit a notification of a grant of options
As announced at Spring Budget 2023, the government will introduce legislation in Autumn Finance Bill 2023 to extend the time limit to notify HMRC of a grant of EMI options from 92 days following the grant to 6 July following the end of the tax year in which the grant was made. The change will apply to EMI options granted on or after 6 April 2024.
The tax information and impact note for this measure provides more information: Enterprise Management Incentives: Changes to the process to grant options
1.5 Enterprise Investment Scheme ( EIS ) and Venture Capital Trust ( VCT ) extension
As announced at Autumn Statement 2023, the government will introduce legislation in Autumn Finance Bill 2023 to extend the existing sunset clauses for the EIS and VCT scheme from 6 April 2025 to 6 April 2035. This will continue the availability of Income and Capital Gains Tax reliefs for investors in new shares issued before this date by EIS qualifying companies and VCTs . The changes will take effect in accordance with regulations made by HM Treasury.
The tax information and impact note for this measure provides more information: Extension of the Enterprise Investment Scheme and Venture Capital Trust Scheme
1.6 Expanding the cash basis
As announced at Autumn Statement 2023, the government will introduce legislation in Autumn Finance Bill 2023 to expand the income tax cash basis for the self-employed and partnerships. The cash basis is a simplified way of calculating taxable profits for income tax purposes. The changes that will be made are to set the cash basis as the default method for small businesses, and remove the turnover, interest, and loss relief restrictions that currently apply to the cash basis. The changes will take effect from 6 April 2024. Read the ‘Expanding the Cash Basis Summary of Responses’ document for more information.
The tax information and impact note for this measure provides more information: Expanding the Income Tax cash basis for self-employed individuals and partnerships
1.7 capital allowances: permanent full expensing.
As announced at Autumn Statement 2023, the government will introduce legislation in Autumn Finance Bill 2023 to make temporary full expensing permanent.
Introduced at Spring Budget 2023, temporary full expensing allows companies incurring qualifying expenditure on the provision of new plant and machinery on or after 1 April 2023 but before 1 April 2026 to claim:
- a 100% first-year allowance for main rate expenditure — known as full expensing
- a 50% first-year allowance for special rate expenditure
The expiry date of 1 April 2026 will be removed in Autumn Finance Bill 2023 to give effect to permanent full expensing. The government will also launch a technical consultation on wider changes to further simplify the UK’s capital allowances legislation.
Expenditure on plant and machinery for leasing remains excluded from full expensing. The government will publish a technical consultation on draft legislation in due course to help it consider any potential extension to include plant and machinery for leasing, which is subject to future decision.
The tax information and impact note for this measure provides more information: Capital allowances — permanent full expensing
1.8 Research and Development ( R&D ) tax reliefs: merger of current small or medium enterprise ( SME ) and R&D Expenditure Credit ( RDEC ) scheme
As announced at Autumn Statement 2023,the government will introduce legislation in Autumn Finance Bill 2023 to merge the current RDEC and R&D SME schemes for accounting periods beginning on or after 1 April 2024. This will simplify and improve the system.
The rate offered under the merged scheme will be implemented at the current RDEC rate of 20%.
The notional tax rate applied to loss-makers in the merged scheme will be the small profit rate of 19%, rather than the 25% main rate currently set in the RDEC .
The tax information and impact note for this measure provides more information: Research & Development ( R&D ) tax relief reforms
1.9 Research and Development ( R&D ) tax reliefs: enhanced support for R&D intensive small or medium enterprises ( SMEs )
As announced at Spring Budget 2023, the government will introduce legislation in Autumn Finance Bill 2023 to implement the enhanced support for R&D intensive SMEs , providing a higher rate of payable tax credit for eligible SMEs . Loss-making companies claiming the existing SME tax relief will be eligible for a higher payable credit rate of 14.5% if they meet the definition for R&D intensity.
The intensity threshold required to qualify for this enhanced support will be reduced from 40% to 30% from 1 April 2024. A one-year grace period will also be introduced, enabling a company which has claimed successfully but which fails to meet the intensity threshold, for example due to a one-off shock, to continue to claim for the following period provided it meets the other conditions for the relief.
1.10 Research and Development ( R&D ) tax reliefs: restricting nominations and assignments
As announced at Autumn Statement 2023, the government will introduce legislation in Autumn Finance Bill 2023 to remove the use of nominations for R&D tax credit payments (subject to limited exceptions). This will stop payments being made to third parties, with payments now going directly to claimants. The government will also legislate to prevent any new assignment (whether equitable or statutory) of R&D tax credits. HMRC will withhold payment until it is able to make payment directly to the claimant company. The change on nominations will take effect for all claims to payable R&D tax credits made on or after 1 April 2024. The restriction on new assignments will apply in relation to assignments made on or after 22 November 2023.
1.11 Reform of audio-visual creative tax reliefs
As announced at Spring Budget 2023, the government will introduce legislation in Autumn Finance Bill 2023 to reform the film, TV and video games tax reliefs to refundable expenditure credits — an Audio-Visual Expenditure Credit ( AVEC ) for film and TV programmes, and a Video Games Expenditure Credit ( VGEC ) for video games. Under the Audio-Visual Expenditure Credit, animated film and TV and children’s TV programmes will be eligible or a rate of 39%. The credits will be available from 1 January 2024.
The definition of a ‘documentary’ for the purpose of AVEC will be amended to align with guidance used by the British Film Institute.
The tax information and impact note for this measure provides more information: Reform of film, TV and video games tax reliefs to expenditure credits
1.12 Administrative changes to the creative industry tax reliefs
As announced at Spring Budget 2023, the government will introduce legislation in Autumn Finance Bill 2023 for minor administrative changes to the creative industry tax reliefs. This includes rules for connected party transactions and for additional information to be shared with HMRC by companies when they claim relief. The government will also legislate technical clarifications to the cultural tax reliefs for theatre, orchestras and museums and galleries.
The tax information and impact note for this measure provides more information: Creative industry tax reliefs: administrative changes
1.13 Pillar 2: multinational top-up tax and domestic top-up tax amendments
Further to the publication of draft legislation on 18 July and 27 September 2023, the government will introduce legislation in Autumn Finance Bill 2023 to amend the Multinational Top-up Tax and Domestic Top-up Tax which were introduced in Spring Finance Bill 2023.
These taxes are the UK’s adoption of Pillar 2, an international agreement to help tackle profit shifting and aggressive tax planning by multinationals. The amendments reflect recent internationally agreed guidance and clarify areas identified from stakeholder consultation. They will take effect for accounting periods beginning on or after 31 December 2023.
Draft legislation for some of the amendments was published for consultation on 18 July and 27 September 2023. Minor changes have been made reflecting responses received
The tax information and impact note for this measure provides more information: Multinational top-up tax and domestic top-up tax amendments
1.14 Real Estate Investment Trusts ( REITs )
Further to the publication of draft legislation on 18 July 2023, the government will introduce legislation in Autumn Finance Bill 2023 to make amendments to the rules for Real Estate Investment Trusts ( REITs ) to enhance the competitiveness of the regime. The changes will generally take effect from the date of Royal Assent to Autumn Finance Bill 2023, with the exception of two of the amendments which will be treated as always having had effect and an amendment which will apply for accounting periods ending on or after 1 April 2023.
The tax information and impact note for this measure provides more information: Amendments to the Real Estate Investment Trust regime
1.15 Stamp Duty and Stamp Duty Reserve Tax: widening access to the Growth Market Exemption
As announced at Autumn Statement 2023, the government will introduce legislation in Autumn Finance Bill 2023 to extend the Growth Market Exemption, a relief from Stamp Duty and Stamp Duty Reserve Tax, to include smaller, innovative growth markets. The change will allow Financial Conduct Authority regulated multilateral trading facilities ( MTFs ), that are operated by investment firms, to access the exemption. MTFs will apply through the usual HMRC application and approval process. It will also legislate to increase the company market capitalisation cap condition within the growth market exemption from £170m to £450m.
These changes will take effect from 1 January 2024.
The tax information and impact note for this measure provides more information: Growth Market Exemption for Stamp Duty and Stamp Duty Reserve Tax
1.16 Stamp Duty and Stamp Duty Reserve Tax: removal of the 1.5% charge on issues and certain related transfers
As announced on 14 September 2023, the government will introduce legislation in Autumn Finance Bill 2023 to ensure that the existing 0% charges under Stamp Duty and Stamp Duty Reserve Tax on issues (and certain related transfers) of securities onto foreign markets, will remain in place and be brought permanently into UK law following the changes in the Retained EU Law (Revocation and Reform) Act 2023 taking effect. The legislation will also preserve the 0% charge on issues of bearer instruments. Draft legislation was published for technical consultation on 14 September. The changes will take effect from 1 January 2024.
The tax information and impact note for this measure provides more information: Stamp Taxes on Shares: Removal of 1.5% charge on issues and certain related transfers
1.17 Tonnage Tax: extension to ship management and capital allowance leasing limits
As announced at Spring Budget 2023, the government will introduce legislation in Autumn Finance Bill 2023 to permit third party ship management companies to join the Tonnage Tax regime. At present, only ship operators, defined as vessel owners or charterers, may elect into the regime. The government will also bring forward legislation to raise the limit on capital allowances to £200 million for lessors of ships into the regime in line with inflation and the cost of ships. These measures will take effect from 1 April 2024.
The tax information and impact notes for this measure provides more information: Tonnage tax elections to include third party ship managers and Increasing the capital allowance limits for leasing into tonnage tax
1.18 Post Office compensation schemes, Corporate Entities
The government will introduce legislation in Autumn Finance Bill 2023 to ensure that compensation recipients of the Post Office schemes (Horizon Shortfall Scheme, Group Litigation Order, Suspension Remuneration Review and Post Office Process Review Scheme), who are structured as a corporate entity, will be taxed in a similar way to individual recipients.
Furthermore, any top up payment received to account for a tax liability will not be subject to tax at either the corporate or individual level. The changes will be retrospective to the date at which the compensation payments were received.
The tax information and impact note for this measure provides more information: Tax exemption for corporate recipients of compensation payments made under the Post Office compensation schemes: Group Litigation Order, Horizon Shortfall Scheme, Suspension Remuneration Review or Post Office Process Review Scheme
1.19 tobacco duty rates.
As announced at Autumn Statement 2023, the government will introduce legislation in Autumn Finance Bill 2023 to:
- increase the duty rates for all tobacco products by the tobacco duty escalator of 2% above inflation (based on the Retail Price Index ( RPI ))
- increase the rate for hand-rolling tobacco by an additional 10% above the escalator, to 12% above RPI inflation
The changes will take effect from 6pm on 22 November 2023. The rates are set out in Annex A.
The tax information and impact note for this measure provides more information: Changes to tobacco duty rates from 22 November 2023
1.20 Aggregates Levy Rate for 2024 to 2025
As announced at Spring Budget 2023, the government will introduce legislation in Autumn Finance Bill 2023 to increase the rate of Aggregates Levy in line with Retail Price Index ( RPI ).
The change will take effect from 1 April 2024 as set out in Annex A.
The tax information and impact note for this measure provides more information: Changes to the Aggregates Levy rate from 1 April 2024
1.21 Landfill Tax: rates for 2024 to 2025
As announced at Spring Budget 2023, the government will introduce legislation in Autumn Finance Bill 2023 to increase the standard and lower rates of Landfill Tax in line with Retail Price Index ( RPI ), rounded up to the nearest 5 pence. The changes will take effect on and after 1 April 2024, as set out in Annex A.
Landfill Tax was devolved to the Scottish Parliament in April 2015 and to the Welsh Assembly in April 2018.
The tax information and impact note for this measure provides more information: Landfill Tax rates for 2024 to 2025
1.22 Plastic Packaging Tax rate
As announced at Autumn Statement 2023, the government will introduce legislation in the Autumn Finance Bill 2023 to increase the rate of Plastic Packaging Tax in line with the Consumer Price Index ( CPI ). The change will take effect from 1 April 2024. The rate is set out in Annex A.
The tax information and impact note for this measure provides more information: Changes to Plastic Packaging Tax rates from 1 April 2024
1.23 Air Passenger Duty rates for 2024 to 2025
As announced at Spring Budget 2023, the government will introduce legislation in Autumn Finance Bill 2023 to increase Air Passenger Duty ( APD ) rates (rounded to the nearest pound) for 2024 to 2025 in line with the Retail Price Index ( RPI ) as forecast at Spring Budget 2023. These changes will take effect from 1 April 2024. The APD rates are set out in Annex A.
The tax information and impact note for this measure provides more information: Changes to Air Passenger Duty rates from 1 April 2024
1.24 Rebate on heavy oil and certain bioblends used for heating
As announced at Autumn Statement 2023, the government will introduce legislation in Autumn Finance Bill 2023 to make a minor technical amendment to restrictions on the use of certain rebated heavy oils and bioblends. With the exception of those that use kerosene, this measure permits machines and appliances to use rebated heavy oil (other than gas oil) or bioblends that do not contain gas oil, for commercial heating. This measure will take effect from the date of Royal Assent to Autumn Finance Bill 2023.
The tax information and impact note for this measure provides more information: Fuel Duty for heavy oil and bioblends for heating
1.25 Vehicle Excise Duty ( VED ) and Heavy Goods Vehicle ( HGV ) levy uprating
As announced at Autumn Statement 2023, the government will introduce legislation in Autumn Finance Bill 2023 to increase VED rates for cars, vans and motorcycles in line with the Retail Price Index ( RPI ) from 1 April 2024. To continue to support the haulage sector, the rates for VED for Heavy Goods Vehicles (HGVs) will be maintained at 2023 to 2024 levels, with effect from 1 April 2024.
As announced at Spring Budget 2023, the government introduced a new reformed HGV levy from August 2023. To further support the haulage sector, with effect from 1 April 2024 HGV levy rates will be frozen at 2023 to 2024 levels for 2024 to 2025.
VED rates are set out in Annex A.
The tax information and impact note for this measure provides more information: Vehicle Excise Duty rates for cars, vans and motorcycles from 1 April 2024
1.26 Vehicle Excise Duty exemption for Ukrainian vehicles
As announced on 18 July 2023, the government will introduce legislation in Autumn Finance Bill 2023 to exempt Ukrainian nationals in the UK under the Family, Sponsor and Extension Ukrainian visa schemes from the requirement to register and tax their Ukrainian-plated and registered vehicles in the UK for a period of 36 months.
The tax information and impact note for this measure provides more information: Exemption for Vehicle Excise Duty for Ukrainian vehicles
1.27 Interpretation of VAT and excise law
The government will introduce legislation in Autumn Finance Bill 2023 to clarify how VAT and excise law should be interpreted in the light of changes made by the Retained EU Law (Revocation and Reform) Act 2023 ( REUL Act). This was announced and draft legislation published for technical consultation on 20 October 2023.
The measure confirms that, in relation to VAT and excise law, in line with the REUL Act, it will no longer be possible for any part of any UK Act of Parliament or domestic subordinate legislation to be quashed or disapplied on the basis that it was incompatible with EU law. It also ensures that UK VAT and excise legislation continues to be interpreted as Parliament intended, drawing on rights and principles that currently apply in interpreting UK law.
The tax information and impact note for this measure provides more information: Interpretation of VAT and excise legislation
Tax administration and other measures
1.28 tougher consequences for promoters of tax avoidance.
As announced at Autumn Statement 2023, the government will introduce legislation in the Autumn Finance Bill 2023 to introduce:
- a criminal offence for promoters of tax avoidance who continue to promote avoidance schemes after receiving a Stop Notice requiring them to stop promoting schemes described in that notice
- a new power enabling HMRC to bring disqualification action against directors of companies involved in promoting tax avoidance, including those who control or exercise influence over a company
These changes will take effect from Royal Assent to Autumn Finance Bill 2023.
The tax information and impact note for these measures provides more information: Dealing with promoters of tax avoidance
1.29 Doubling maximum sentences for tax fraud
As announced at Spring Budget 2023, the government will introduce legislation in Autumn Finance Bill 2023 to double the maximum sentences for the most egregious forms of tax fraud from 7 to 14 years. These changes will take effect from the date of Royal Assent to Autumn Finance Bill 2023.
The tax information and impact note for this measure provides more information: Increasing the maximum prison term for tax fraud
1.30 Construction Industry Scheme ( CIS ) reform: reforms to the Gross Payment Status test
As announced at Autumn Statement 2023, the government will introduce legislation in the Autumn Finance Bill 2023 to add compliance with VAT obligations to the Construction Industry Scheme Gross Payment Status compliance test. The changes will also expand HMRC’s powers to remove Gross Payment Status immediately in cases of serious non-compliance involving VAT, Income Tax Self-Assessment, Corporation Tax Self-Assessment and PAYE . Regulations will be laid to set out exceptions to VAT compliance obligations and to remove the majority of payments made by landlords to tenants from the scope of the Scheme. All legislation will come into force from 6 April 2024.
The summary of responses to the consultation was also published at Autumn Statement 2023.
The tax information and impact note for this measure provides more information: Construction Industry Scheme reform from 6 April 2024
1.31 Improving the data HMRC collects from its customers
As announced on 27 April 2023, the government will introduce legislation in Autumn Finance Bill 2023 to require employers, company directors, and the self-employed to provide new or improved data to HMRC to enable better outcomes for citizens and businesses. Through PAYE reporting, employers will be required to provide data on employee hours paid, and through Self Assessment returns taxpayers will be required to provide dividend income and the percentage share from shareholders in owner-managed businesses separately to other dividend income, and, for trading businesses, the start and end dates of self-employment. Following further technical consultation, regulations will be laid spring 2024, with changes taking effect from the tax year 2025 to 2026.
The tax information and impact note for this measure provides more information: Change to data HMRC collects from customers
1.32 Making Tax Digital: volunteers and penalties
As announced at Autumn Statement 23, the government will introduce legislation in Autumn Finance Bill 2023 to ensure that taxpayers who volunteer to join Making Tax Digital ( MTD ) from April 2024 are subject to the government’s new, fairer penalty regime for late filing of tax returns and late payment of tax. These changes, which will apply new penalties to annual obligations only, will take effect from 6 April 2024.
The tax information and impact note for this measure provides more information: Penalty Reform for Making Tax Digital for Income Tax Self Assessment volunteers
Chapter 2 — Measures announced at Autumn Statement 2023 but not in the Autumn Finance Bill 2023
This chapter contains details of other tax measures announced at Autumn Statement 2023 but are not in Autumn Finance Bill 2023. This includes consultations and measures that will be legislated by secondary legislation and future Finance Bills.
2.1 National Insurance contributions ( NICs ) rates
As announced at Autumn Statement 2023, the government will introduce legislation to reduce the main rate of primary Class 1 National Insurance contributions by 2 percentage points from 12% to 10% from 6 January 2024. For the self-employed the main rate of Class 4 National Insurance contributions will be reduced by 1 percentage point from 9% to 8% from 6 April 2024.
From 6 April 2024, self-employed people with profits above £12,570 will no longer be required to pay Class 2, but will continue to receive access to contributory benefits including the state pension. Those with profits between £6,725 and £12,570 will continue to get access to contributory benefits including the state pension through a National Insurance credit without paying National Insurance contributions as they do currently. Those with profits under £6,725 who choose to pay Class 2 voluntarily to get access to contributory benefits including the state pension will continue to be able to do so.
Technical specifications for payroll software companies will be published in due course.
2.2 National Insurance contributions ( NICs ) rates and thresholds
As announced at Autumn Statement 2023, the government will freeze the Lower Earnings Limit ( LEL ) and the Small Profits Threshold ( SPT ) at 2023 to 2024 levels in 2024 to 2025.
For those paying voluntarily, the government will also freeze Class 2 and Class 3 National Insurance contribution rates at their 2023 to 2024 levels in 2024 to 2025. The main Class 2 rate will remain at £3.45 per week, and the Class 3 rate will remain at £17.45 per week. This will not affect existing arrangements for payments of voluntary Class 2 or Class 3 National Insurance contributions connected with previous tax years.
In line with previous announcements at Autumn Statement 2022, most National Insurance limits and thresholds will be maintained at 2023 to 2024 levels, until the 2027 to 2028 tax year. Details can be found within Annex A.
2.3 Extension of National Insurance contributions ( NICs ) relief for hiring veterans
As announced at Autumn Statement 2023, the government is extending the employer National Insurance contributions relief for employers hiring qualifying veterans for a further year from April 2024 until April 2025. This means that businesses will continue to pay no employer National Insurance contributions up to annual earnings of £50,270 for the first year of a qualifying veteran’s employment in a civilian role. The government will extend the relief through secondary affirmative legislation ahead of April 2024.
2.4 Van benefit charge and the car and van fuel benefit charges for 2024 to 2025
As announced at Autumn Statement 2023, the government announced that the van benefit charge and the car and van fuel benefit charges will be maintained at 2023 to 2024 levels for 2024 to 2025.
The flat-rate van benefit charge will remain at £3,960. The multiplier for the car fuel benefit will remain at £27,800. The flat-rate van fuel benefit charge will remain at £757.
2.5 Individual Savings Account ( ISA ) annual subscription limit
As announced at Autumn Statement 2023, the adult ISA annual subscription limit for 2024 to 2025 will remain unchanged at £20,000.
2.6 Child Trust Funds annual subscription limit
As announced at Autumn Statement 2023, the annual subscription limit for Child Trust Funds for 2024 to 2025 will remain unchanged at £9,000.
2.7 Junior ISA annual subscription limit
As announced at Autumn Statement 2023, the annual subscription limit for Junior ISAs for 2024 to 2025 will remain unchanged at £9,000.
2.8 Lifetime ISA annual subscription limit
As announced at Autumn Statement 2023, the annual subscription limit for Lifetime ISAs for 2024 to 2025 will remain unchanged at £4,000.
2.9 Help to Save reform
As announced at Autumn Statement 2023, the government is reforming the Help to Save scheme. The new design will be published in due course, alongside the launch of a consultation on the most effective way to deliver it.
2.10 ISA : digitise the ISA reporting system
As announced at Autumn Statement 2023, the government will make changes to ISAs to simplify the scheme and widen the scope of investments that can be included in ISAs .
To simplify the scheme the government will:
- allow multiple subscriptions in each year to ISAs of the same type, from 6 April 2024
- remove the requirement to make a fresh ISA application where an existing ISA account has received no subscription in the previous tax year, from 6 April 2024
- allow partial transfers of current year ISA subscriptions between providers, from 6 April 2024
- harmonise the account opening age for any adult ISAs to 18, from 6 April 2024
- digitise the ISA reporting system to enable the development of digital tools to support investors
To widen the scope of investments the government will:
- allow Long-Term Asset Funds to be permitted investments in the Innovative Finance ISA , from 6 April 2024
- allow open-ended property funds with extended notice periods to be permitted investments in the Innovative Finance ISA , from 6 April 2024
- engage with the finance industry on allowing certain fractional shares contracts to become permitted ISA investments
For those measures that take effect from 6 April 2024 a statutory instrument will follow early next year.
Over the next few months, HMRC will establish stakeholder forums and communication channels for ISA managers and relevant trade bodies to ensure the pace and sequencing of the move to a digital system reflects the needs of ISA providers and investors, as well as the requirement to upgrade HMRC’s own infrastructure.
2.11 Pension Schemes Relief at Source ( RAS )
A draft enabling clause to support the digitalisation of Relief at Source ( RAS ) pensions tax administration was published in July 2023. Recent discussions with industry have confirmed that a solution for digitising RAS , that could be delivered for April 2025, would not meet the needs of the largest schemes. Furthermore, the deferral of digitisation of RAS will assist industry’s concerns on their capacity to deliver an ambitious programme of government reform. Therefore, the digitisation of RAS will not be operative until April 2027 at the earliest, and there will be no enabling clause in the Autumn Finance Bill 2023.
2.12 Surplus extraction arrangements for defined benefit pension scheme
As announced at Autumn Statement 2023, the government will introduce secondary legislation to reduce the free-standing tax charge which applies to authorised surplus payments to sponsoring employers of a registered pension scheme from 35% to 25%. This measure will take effect from 6 April 2024.
2.13 Announcement of future guidance changes to tax relief for self-employed
As announced at Autumn Statement 2023, HMRC will clarify guidance to businesses on what training costs can be deductible for tax purposes. This will ensure that businesses can be confident that updating existing skills or maintaining pace with technological advances or changes in industry practices, are allowable costs when calculating the taxable profits of a business.
2.14 Compensation Schemes — Post Office Limited
The government will introduce legislation to exempt top-up payments made under the Suspension Remuneration Review ( SRR ) scheme and payments yet to be made under both SRR and the Post Office Process Review Scheme from Income Tax, National Insurance contributions and Capital Gains Tax. The exemptions will be provided through further statutory instruments. Exemptions for corporate recipients are being legislated for separately.
This builds from 6 July 2023, where the government introduced two statutory instruments to exempt top-up payments made under the Horizon Shortfall Scheme, created in response to the Horizon failures, from Income Tax, National Insurance contributions and Capital Gains Tax.
2.15 Pillar 2: Undertaxed Profits Rule ( UTPR )
As announced at Autumn Statement 2023, the government will introduce legislation in a future Finance Bill to amend the multinational top-up tax to introduce the Undertaxed Profits Rule ( UTPR ). This is the backstop rule in Pillar 2, an international agreement to help tackle profit shifting and aggressive tax planning by multinationals.
Draft legislation was published for consultation on 18 July 2023.
The UTPR will take effect for accounting periods beginning on or after 31 December 2024.
2.16 Repeal of Offshore Receipts in respect of Intangible Property ( ORIP )
As announced in Autumn Statement 2023, the government will introduce legislation to repeal the Offshore Receipts in respect of Intangible Property ( ORIP ) rules in 2024.
The repeal will take effect for income arising from 31 December 2024 alongside the introduction of the Pillar 2 Undertaxed Profits Rule, which will more comprehensively discourage the multinational tax-planning arrangements that ORIP sought to counter.
2.17 Electricity Generator Levy: new investment exemption
As announced at Autumn Statement 2023, the government will introduce legislation in an upcoming Finance Bill to provide for an exemption from the Electricity Generator Levy for receipts from new electricity generating stations. New electricity generating stations will include new standalone stations and substantial expansions and repowering of existing stations. This measure will take effect for revenues from new electricity generating stations where the substantive decision to invest is taken on or after 22 November 2023.
2.18 Energy Profits Levy ( EPL ): Energy Security Investment Mechanism ( ESIM )
As announced at Autumn Statement 2023, the government has published a Summary of Responses and Technical Note on the ESIM following the discussion note published in July 2023. The technical note provides detail on how the ESIM will apply, and how the EPL will cease if triggered by oil and gas prices returning to historically normal levels for a sustained period. The government will introduce legislation to give effect to the ESIM in due course.
2.19 Oil and gas taxation: treatment of payments into decommissioning funds for Carbon Capture Usage and Storage ( CCUS ) purposes
As announced at Autumn Statement 2023, the government will introduce legislation in a future Finance Bill to provide tax relief for payments by oil and gas companies into decommissioning funds where this relates to the repurposing of assets within the oil and gas corporation tax ring fence for use in CCUS activities. Additionally, the government will introduce legislation to remove corresponding asset value payments for those assets from the charge to the Energy Profits Levy.
2.20 Freeport tax reliefs sunset date extension
As announced at Autumn Statement 2023, the government will extend the sunset date for the Freeport tax reliefs to 30 September 2031 for Freeports in England. In each Freeport, the extension will be conditional on agreement of delivery plans and will be legislated once those delivery plans are agreed. For Freeports in Scotland and Wales the reliefs will be extended from five to ten years, subject to agreement with the devolved administrations.
The current sunset date for the Stamp Duty Land Tax ( SDLT ) relief, enhanced structures and buildings allowances and enhanced capital allowances for plant and machinery is 30 September 2026. The secondary Class 1 National Insurance contributions relief is currently available on the earnings of eligible new employees starting by 5 April 2026 only. The National Insurance contributions relief will continue to apply for 36 months per employee within the extended ten-year window.
2.21 Investment Zones tax reliefs sunset date extension
As announced at Autumn Statement 2023, the government will extend the Investment Zones tax reliefs from five to ten years. This extension is subject to the ongoing co-design of proposals and agreement of delivery plans with the Department for Levelling Up, Housing and Communities (DLUHC) and HM Treasury and will be legislated in 2024. The UK government will work in partnership with the Scottish and Welsh governments with the intention of delivering an extension to the Investment Zones programme in Scotland and Wales.
2.22 Call for evidence on further support for visual effects
As announced at Autumn Statement 2023, the government has published a call for evidence on recent trends in the visual effects industry. The call for evidence will run until the 3 January 2024.
The government will follow the call for evidence with a consultation on the design of additional tax relief for visual effects expenditure, which the government intends to implement from April 2025.
2.23 Alcohol duty rates
As announced at Autumn Statement 2023, the government is freezing the rates of alcohol duty until 1 August 2024 and delaying its annual uprating decision announcement on uprating to Spring Budget 2024 to give businesses time to adapt to the duty system introduced on 1 August 2023.
2.24 The tax treatment of remote gambling
As announced at Autumn Statement 2023, the government will shortly publish a consultation on proposals to bring remote gambling (meaning gambling offered over the internet, telephone, TV and radio) into a single tax, rather than taxing it through a three tax structure as at present.
2.25 Gaming duty
As announced at Autumn Statement 2023, the Gross Gaming Yield bandings used to determine the rate of gaming duty will be frozen from 1 April 2024.
2.26 Aggregates Levy rate for 2025 to 2026
As announced at Autumn Statement 2023, the government will introduce legislation in a future Finance Bill to increase the rate of Aggregates Levy in line with the Retail Price Index ( RPI ). The change will take effect from 1 April 2025. The rate is set out in Annex A.
2.27 Carbon Price support rates
As announced at Autumn Statement 2023, the government will continue the freeze of Carbon Price Support ( CPS ) rates of Climate Change Levy ( CCL ) and Fuel Duty to maintain a cost of £18 per tonne of carbon dioxide in Great Britain in 2025 to 2026. No legislation is required to implement the freeze. The CPS rates of CCL and Fuel Duty are set out in Annex A.
2.28 Climate Change Levy rate
As announced at Autumn Statement 2023, the government will freeze the main and reduced rates of Climate Change Levy ( CCL ) from 1 April 2025. No legislation is required to implement the freeze. The main and reduced rates of CCL from 1 April 2025 are set out in Annex A.
2.29 Future of the Climate Change Agreement scheme
As announced at Autumn Statement 2023, a new six-year Climate Change Agreement ( CCA ) scheme will be introduced. The Department for Energy Security and Net Zero (DESNZ) have published a consultation on the detail of the new scheme. Legislation will be prepared during 2024. The new CCA scheme will give access to reduced rates of Climate Change Levy from 1 July 2027 to 31 March 2033 for energy intensive firms that meet energy efficiency or emissions reduction targets agreed with the Environment Agency.
2.30 Emissions Trading Scheme ( ETS ) net zero cap
As set out by the UK ETS Authority in July 2023, will reduce the number of ETS permits available for purchase from government by 45% between 2023 and 2027. It will also extend the scheme to cover emissions from domestic maritime and energy from waste in 2026 and 2028 respectively. This change has been enacted by amending the Greenhouse Gas Emissions Trading Scheme Auctioning Regulations 2021 through an enabling power under the Finance Act 2020.
2.31 Women’s sanitary products
As announced at Autumn Statement 2023, the government will introduce legislation to extend the scope of the current VAT zero rate relief on women’s sanitary products to include reusable period underwear. Currently, reusable period underwear is standard rated for VAT. The changes will take effect from 1 January 2024.
2.32 Reforms to the VAT energy-saving materials relief
As announced at Autumn Statement 2023, the government will introduce legislation to expand the VAT relief available on the installation of energy-saving materials by extending the relief to additional technologies, such as water-source heat pumps, and bringing buildings used solely for a relevant charitable purpose within scope. These reforms will be implemented from February 2024. Full details on these reforms will be published in a summary of responses document shortly.
2.33 VAT Treatment of private hire vehicle operator
As announced at Autumn Statement 2023, the government will consult in early 2024 on the implications of the High Court’s ruling in Uber Britannia Ltd vs Sefton MBC.
2.34 Simplifying Making Tax Digital ( MTD ) for Income Tax Self Assessment
As announced at Autumn Statement 2023, the government will make design changes to Making Tax Digital for Income Tax Self Assessment, simplifying and improving the system for taxpayers and their representatives. The government will:
- simplify the requirements for all taxpayers providing quarterly updates and for taxpayers with more complex affairs, such as landlords with jointly-owned property
- remove the requirement to provide an End of Period Statement
- exempt some taxpayers, including those without a National Insurance number, from MTD
- enable taxpayers using MTD to be represented by more than one tax agent
Draft regulations will be published for technical consultation later in 2023.
2.35 Annual Tax on Enveloped Dwellings ( ATED )
As announced at Autumn Statement 2023, the ATED annual charges will rise by 6.7% from 1 April 2024 in line with the September 2023 Consumer Price Index. The 2024 to 2025 charges are set out in Annex A.
Table 1: Measures in this document without a corresponding announcement in the Budget report
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