{
  "url": "https://openlegislation.uk/finance-act-2025",
  "json_url": "https://openlegislation.uk/finance-act-2025.json",
  "id": "ukpga/2025/8",
  "title": "Finance Act 2025",
  "long_title": "An Act to make provision about finance.",
  "citation": "2025 c. 8",
  "type": "ukpga",
  "year": "2025",
  "number": "8",
  "version": "current",
  "date": "2025-03-20",
  "revised": true,
  "valid_from": "2026-04-02",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2025/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
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      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
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      "status": null,
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    {
      "path": "section/1",
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      "status": null,
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "heading": "Default and savings rates of income tax for tax year 2025-26",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/4",
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      "heading": "Freezing starting rate limit for savings for tax year 2025-26",
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      "status": null,
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      "heading": "Appropriate percentage for cars: tax year 2028-29",
      "url": "https://openlegislation.uk/finance-act-2025/section-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/income-tax-provisions-relating-to-cars"
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      "status": null,
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      "heading": "Investors’ relief: increase in rate",
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      "path": "section/13",
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      "heading": "Charge and main rate for financial year 2026",
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      "status": null,
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      "status": null,
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      "path": "section/15",
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      "path": "section/17",
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      "heading": "Extending the period for which levy has effect",
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      "path": "section/18",
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      "heading": "Decommissioning of carbon storage installations",
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      "status": null,
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    {
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    },
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      "path": "section/19",
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      "heading": "Pillar Two",
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      "status": null,
      "parent": "part/1/crossheading/international-matters"
    },
    {
      "path": "section/20",
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      "heading": "Offshore receipts in respect of intangible property",
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      "status": null,
      "parent": "part/1/crossheading/international-matters"
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      "path": "section/21",
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      "heading": "Application of PAYE in relation to internationally mobile employees etc.",
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      "path": "section/22",
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      "path": "section/23",
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      "heading": "Expenditure on zero-emission cars",
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      "parent": "part/1/crossheading/reliefs-for-businesses"
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      "path": "section/24",
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      "heading": "Expenditure on plant or machinery for electric vehicle charging point",
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      "path": "section/25",
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      "heading": "Commercial letting of furnished holiday accommodation",
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      "status": null,
      "parent": "part/1/crossheading/reliefs-for-businesses"
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      "path": "section/26",
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      "heading": "Films and television programmes: increased relief for visual effects",
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      "heading": "Certification of films etc: minor amendments",
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      "path": "section/28",
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      "heading": "Films etc: unpaid amounts",
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      "heading": "Research and development relief: Northern Ireland companies",
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      "heading": "Research and development intensity condition: transitional provision",
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      "heading": "Pension scheme administrators required to be resident in United Kingdom",
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      "path": "section/35",
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      "heading": "Alternative finance: diminishing shared ownership refinancing arrangements",
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      "status": null,
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      "path": "section/36",
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      "path": "part/2/chapter/1",
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      "heading": "Claim for relief on foreign income",
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      "heading": "Claim for relief on foreign gains",
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      "heading": "Ending the special treatment of individuals not domiciled in United Kingdom",
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      "path": "section/40",
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      "heading": "Remittance basis not available after tax year 2024-25",
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      "path": "section/41",
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      "heading": "Temporary repatriation facility",
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      "path": "section/42",
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    {
      "path": "part/2/chapter/3",
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      "status": null,
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      "heading": "Excluded property: domicile test replaced with long-term residence test",
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      "extent": "E+W+S+N.I.",
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      "heading": "Corresponding change for settled property",
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      "path": "part/3",
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      "path": "section/47",
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      "heading": "Removal of exemption for private school fees",
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      "status": null,
      "parent": "part/3/crossheading/value-added-tax"
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      "path": "schedule/6/part/1",
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      "heading": "Introduction",
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