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Spring statement 2022

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  • Autumn Budget 2021
  • Spring Statement 2022
    • Guide to the Chancellor’s Tax Plan
    • Key points from the latest HMRC update for agents
    • Zero rate VAT on energy saving installations
    • VAT in the hospitality sector
    • Fuel duty rates reduced
    • Apprenticeship Levy - review announced
    • All change for national insurance thresholds for 2022-23
    • Capital allowances update including super deductions
    • Welcome news on the employment allowance
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Our analysis of key announcements, guides, webinars and more!

Key guides and resources to download

    • Download WORD70KB ACCA Guide to the Spring Statement 2022
    • Download WORD80KB ACCA Guide to the Spring Statement 2022 - Tax rates and allowances 2022-23

ACCA representations to the Chancellor ahead of the Spring Statement

Read our letter to Rishi Sunak

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ACCA UK comments on the Spring Statement

The Spring Statement comes during a perfect economic and fiscal storm, says ACCA UK.

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Guide to the Chancellor’s Tax Plan

An overview of the three phases of the new UK Tax Plan.

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Key points from the latest HMRC update for agents

We pick out the highlights from HMRC: Agent Update 94

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Zero rate VAT on energy saving installations

A temporary zero rate will be introduced for the installation of certain types of energy saving materials (ESMs).

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VAT in the hospitality sector

Temporary VAT rate reduction comes to an end from April

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Fuel duty rates reduced

Fuel duty rates 2022-23 reduced for 12 months.

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Apprenticeship Levy - review announced

The Spring Statement announced a review of the apprenticeship levy

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All change for national insurance thresholds for 2022-23

The Chancellor has announced the following changes in the national insurance thresholds.

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Capital allowances update including super deductions

Super deduction is available to companies investing in qualifying new plant and machinery assets.

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Welcome news on the employment allowance

Businesses will not have to pay Employer National Insurance contributions on the first £5,000, an increase of £1,000.

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