Exemptions and reliefs Exemptions and reliefs

1. 35Reduction in childcare relief for higher earners
2. 36Childcare: salary sacrifice etc and the national minimum wage
3. 37Accommodation expenses of MPs
4. 38Experts seconded to European Union bodies
5. 39Employment income: exemption for fees relating to monitoring schemes
6. 40Individual investment plans for children
7. 41Gift aid: increase of limits on total value of benefits associated with gifts
8. 42Enterprise investment scheme: amount of relief
9. 43Relief for expenditure on R&D by SMEs