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The main announcements for all employers, are shown below. More details can be found in the Overview of Tax Legislation and Rates (OOTLAR) (PDF1.3MB ) document.

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Main announcements

1. National Insurance: £2,000 employment allowance

The Government will introduce an allowance of £2,000 per year for all businesses and charities to be offset against their employer Class 1 secondary NICs liability from April 2014. The allowance will be claimed as part of the normal payroll process through Real Time Information (RTI). The Government will engage with stakeholders on the implementation of the measure after the Budget and is seeking to introduce legislation later in the year.

2. Company car tax

Legislation will be introduced in Finance Bill 2013 to introduce two new appropriate percentage bands for company cars emitting 0-50g of carbon dioxide per kilometre (with appropriate percentage set at 5 per cent) and 51-75g CO­2 per km (with the appropriate percentage set at 9 per cent).

Company car tax (PDF 50K)

3. New Childcare Scheme from Autumn 2015

A new childcare scheme will be introduced to support working families with their childcare costs.

For childcare costs of up to £6,000 per year per child, support of 20% will be available worth up to £1,200. From the first year of operation, all children under 5 will be eligible and the scheme will build up over time to include children under 12.

The scheme will provide support for families where all parents are in work and not receiving support through the Childcare Element of Working Tax Credits/Universal Credit, or where one has an income over £150,000. Support will be provided through a childcare account redeemable at any registered childcare provider.

The new scheme offer will be phased in from Autumn 2015 as the current system of Employer Supported Childcare is phased out. The Government will shortly consult on the detail of delivery.