Budget 2021: Measures announced by Chancellor Rishi Sunak in the Budget

Nov 29, 2021

Last month chancellor Rishi Sunak stated that the UK is back on track and unveiled a plan of “£150billion by 2024/25” of post-Covid spending.

The Chancellor stated that, by the end of the year, the economy will reach pre-Covid levels growing by a whopping 6.5% this year.

Larger (than expected) spending on public services was good news but investments in public services were overshadowed by a budget that almost did not mention the climate crisis just before Cop26.

As often happens, the Budget 2021 will sustain some business and sectors living others out instead.

In Brief:


Smaller retail and hospitality businesses

Business rates: Revaluation every three years and a 50% discount capped to £110,000

Alcohol producers, pubs and consumers

New rules on duty paid will link directly to alcoholic strength, and with tax reliefs on draught beers.

UK wine and sparkling wine producers will face lower duties, as will craft beer and cider makers, which means lower prices for drinkers. High strength drinks, including port and gin, will cost more.

Museums, galleries, and concert venues

Museums, libraries, galleries, and concert venues will all benefit from £250m of tax reliefs over the next two years to help them recover from the COVID pandemic. In addition, £800m is to be made available to help renovate local cultural institutions across the UK.

Families receiving Universal Credit

The Chancellor has made major changes to the taper on Universal Credit. The change, more generous than expected, will see as much as a £1,000 increase per year (approximately £19.25 per week) to over four million UK households.

Businesses involved in research and development

R&D tax credits will be extended to businesses incurring costs on cloud computing and data sciences for the first time. However, businesses that subcontract their R&D outside of the UK will lose access to that relief.

Pension top-ups for low earners

Those earning less than their personal allowance can miss out on tax relief if they are members of pension schemes where employee contributions are collected from gross pay before tax. HMRC will identify these individuals and each will become entitled to a top-up contribution from 2025/26, averaging £53 a year. However, there appears to be no intention to backdate this.


The climate

As the eyes of the world turn to Glasgow on 1 November for COP26, many might question the Government’s decision to reduce air passenger duty on flights within the UK. And those looking for any increase in petrol or diesel duties to combat vehicle emissions will have been disappointed although perhaps not surprised with no Chancellor in recent memory increasing prices at the pumps.

People aged looking to access their pension

From 6 April 2028 those wishing to access their pensions without incurring an unauthorized payments tax charge will have to wait for their increased normal minimum pension age of 57, up from the current age of 55.

Residential Property Developers

Residential property developers with profits over £25m will be required to pay a 4% tax on profits from 1 April 2022. The revenues generated will be used to make safe cladding on high rise buildings.

Large hospitality and retail businesses

Business rates for retail and hospitality businesses on the high street will be able to claim a discount of 50% on their business rates up to a maximum of £110,000 which it is unlikely to help such businesses that position themselves in high street and shopping centre destinations. 

Businesses with large numbers of employees on the National Living Wage

Whilst workers being paid the National Living Wage will welcome the increase to £9.50 per hour from April 2022, businesses with large numbers of employees on the National Living Wage may find it a sharp increase in costs. Businesses with a fixed income, will face issues.

TAX areas in details

Personal Tax

Increase of rates of Income Tax applicable to dividend income by 1.25%. The dividend ordinary rate will be set at 8.75%, the dividend upper rate will be set at 33.75% and the dividend additional rate will be set at 39.35%. The dividend trust rate will also increase to 39.35% to remain in line with the dividend additional rate.

The changes will take effect from 6 April 2022

Capital Gain Tax 

Extension of the Capital Gains Tax payment on property disposal deadline from 30 days after completion to 60 days, and clarifies the rules for mixed use properties.

This will affect disposals that complete on or after 27 October 2021.

Business Tax 

This measure cancels legislation that permits UK companies in certain circumstances to claim group relief for losses incurred in the European Economic Area (EEA).

It also amends legislation that limits the amount of losses that an EEA resident company trading in the UK through a UK Permanent Establishment can surrender as group relief

UK groups with subsidiary companies established in the European Economic Area (EEA) which incur foreign losses that are definitive, and EEA-resident companies that have incurred losses when trading in the UK through a UK Permanent Establishment (PE).

Following the UK exit from the European Union (EU), the government is bringing the group relief rules relating to EEA-resident companies into line with those for non-UK companies resident elsewhere in the world.

In fact Claims involving companies established in the EEA currently are subject to more favorable rules in the UK relating to relief for non-UK losses and losses incurred by a UK PE of a foreign company. These rules were introduced under the UK’s obligations as a Member State of the EU.

Having now left the EU the UK is no longer required to maintain these rules.

This measure will have effect for company accounting periods ending on or after 27 October 2021. Transitional arrangements will apply for accounting periods which straddle this date.

Annual Investment Allowance extension

Extension to the temporary £1,000,000 level of the Annual Investment Allowance until 31 March 2023.

Cultural Relief Rate Rises for Theatre, Orchestra, and Museums and Galleries Exhibition Tax reliefs

The budget temporarily increases the headline rates of relief for the Theatre Tax Relief (TTR), Orchestra Tax Relief (OTR), and Museums and Galleries Exhibition Tax Relief (MGETR) for expenditure taking place from 27 October 2021, gradually being reduced down to normal rates by 1 April 2024.

Extension to Museum and Galleries Exhibition Tax Relief sunset clause

The budgt extends the sunset clause for the Museums and Galleries Exhibition Tax Relief for a further 2 years until 31 March 2024

Theatre, Orchestra, and Museums and Galleries Exhibition tax reliefs

Changes to better target the cultural reliefs and ensures that they continue to be safeguarded from abuse.

Changes will take effect for companies entering production from 1 April 2022.

New tax regime for asset holding companies (AHCs)

Introduction of a new regime for the taxation of qualifying asset holding companies (QAHCs) and certain payments that QAHCs may make.

A QAHC must be at least 70% owned by diversely-owned funds, or certain institutional investors, and mainly carry out investment activity with no more than insubstantial ancillary trading.

A measure that is part of a wider review of the UK funds regime to consider reforms which hold the potential to have positive outcomes for the financial sector and enhance the UK competitiveness as a location for asset management and for investment funds.

The regime is intended to only be available to prescribed investment arrangements involving diversified investment funds, charities, long-term insurance business, sovereign immune entities and certain pension schemes and public bodies.

The regime is not intended to affect the taxation of profits from trading activities, UK land or intangibles.

Residential Property Developer Tax

A new tax on company profits derived from UK residential property development.

The tax will be charged at 4% on profits exceeding an annual allowance of £25 million and will be included in the Corporation Tax returns of those companies liable to the new tax.

Switch between Film Tax Relief and High-End TV Relief during production

Film productions qualifying for Film Tax Relief (FTR) that change during production to instead meet the criteria for High-end Television Tax Relief (HETV) will be able to continue claiming FTR without losing their right to access tax relief, which will benefit film productions in the longer term. The measure will have effect from 1 April 2022. 

Tonnage Tax reform

This measure will make substantive reforms to the Tonnage Tax regime, designed to make it easier for shipping companies to join the regime, ensure they are not disadvantaged compared with firms operating in other countries, reduce unnecessary administrative burdens, and boost the use of the UK flag.


Implementation of VAT rules in free zones

This measure will affect VAT registered businesses authorised to operate in the customs site (free zone) of a Freeport.

It will enable the operation of free zones in Great Britain by introducing an additional element to the VAT free zone model. This is a VAT exit charge for goods that have benefited from a zero-rated supply and where, after the goods leave the free zone procedure, there is no onward taxable supply of the goods within a time limit. It also makes consequential amendments to other legislation

A range of benefits will be available to businesses that are authorised to operate in a free zone. The main VAT benefit is that businesses selling goods within free zones will be able to zero rate their supplies, and services carried out on goods in those zones may also be zero rated subject to conditions. This provides a cash flow advantage to businesses.

This measure introduces an additional element to that VAT free zone model. It will ensure that where goods leave a free zone and there is no qualifying onward supply of the goods which meets the conditions, or where there is a breach of the rules of the free zone customs procedure, VAT will be due. It will prevent businesses, that might otherwise seek to locate in a free zone solely to avoid irrecoverable VAT, from gaining an unintended tax advantage and so helps maintain a level playing field for all

The measure will take effect shortly after the measure is announced at Autumn Budget 2021. 

VAT exemption for dental prostheses imports

The measure will take effect shortly after the measure is announced at Autumn Budget 2021.

For enquiries or clarifications you can reach our consultants at london@draculappd1.sg-host.com 

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KELMER GROUP’s privacy policy (GDPR version)


Welcome to the KELMER GROUP’s privacy notice.

Kelmer Group respects your privacy and is committed to protecting your personal data. This privacy notice will inform you as to how we look after your personal data when you visit our website (regardless of where you visit it from) and tell you about your privacy rights and how the law protects you.

This privacy notice is provided in a layered format so you can click through to the specific areas set out below. Alternatively you can download a pdf version of the policy here

Please also use the Glossary to understand the meaning of some of the terms used in this privacy notice.



Legitimate Interest means the interest of our business in conducting and managing our business to enable us to give you the best service/product and the best and most secure experience. We make sure we consider and balance any potential impact on you (both positive and negative) and your rights before we process your personal data for our legitimate interests. We do not use your personal data for activities where our interests are overridden by the impact on you (unless we have your consent or are otherwise required or permitted to by law). You can obtain further information about how we assess our legitimate interests against any potential impact on you in respect of specific activities by contacting us.

Performance of Contract means processing your data where it is necessary for the performance of a contract to which you are a party or to take steps at your request before entering into such a contract.

Comply with a legal or regulatory obligation means processing your personal data where it is necessary for compliance with a legal or regulatory obligation that we are subject to.


  • Service providers acting as processors based in the United Kingdom who provide IT and system administration services, including billing.
  • Professional advisers acting as processors or joint controllers including lawyers, bankers, auditors, agents and insurers based in the United Kingdom or abroad.
  • Professional advisers acting as legal representatives of counterparties.
  • HM Revenue & Customs, regulators and other authorities and agencies acting as processors or joint controllers based in the United Kingdom or abroad who require reporting of processing activities in certain circumstances.


You have the right to:

Request access to your personal data (commonly known as a “data subject access request”). This enables you to receive a copy of the personal data we hold about you and to check that we are lawfully processing it.

Request correction of the personal data that we hold about you. This enables you to have any incomplete or inaccurate data we hold about you corrected, though we may need to verify the accuracy of the new data you provide to us.

Request erasure of your personal data. This enables you to ask us to delete or remove personal data where there is no good reason for us continuing to process it. You also have the right to ask us to delete or remove your personal data where you have successfully exercised your right to object to processing (see below), where we may have processed your information unlawfully or where we are required to erase your personal data to comply with local law. Note, however, that we may not always be able to comply with your request of erasure for specific legal reasons which will be notified to you, if applicable, at the time of your request.

Object to processing of your personal data where we are relying on a legitimate interest (or those of a third party) and there is something about your particular situation which makes you want to object to processing on this ground as you feel it impacts on your fundamental rights and freedoms. You also have the right to object where we are processing your personal data for direct marketing purposes. In some cases, we may demonstrate that we have compelling legitimate grounds to process your information which override your rights and freedoms. 

Request restriction of processing of your personal data. This enables you to ask us to suspend the processing of your personal data in the following scenarios: (a) if you want us to establish the data’s accuracy; (b) where our use of the data is unlawful but you do not want us to erase it; (c) where you need us to hold the data even if we no longer require it as you need it to establish, exercise or defend legal claims; or (d) you have objected to our use of your data but we need to verify whether we have overriding legitimate grounds to use it.

Request the transfer of your personal data to you or to a third party. We will provide to you, or a third party you have chosen, your personal data in a structured, commonly used, machine-readable format. Note that this right only applies to automated information which you initially provided consent for us to use or where we used the information to perform a contract with you.

Withdraw consent at any time where we are relying on consent to process your personal data. However, this will not affect the lawfulness of any processing carried out before you withdraw your consent. If you withdraw your consent, we may not be able to provide certain products or services to you. We will advise you if this is the case at the time you withdraw your consent.

Data Processing Terms of Business for Suppliers


In order that you as a service provider and data processor (referred to as “Processor” or “you” or “your”) may provide or continue to provide certain services (the “Services”) to us, the Business and data controller (referred to as “the Business” or “we”, “us” or “our”), you have agreed that these data processing terms (“Terms”) shall apply (notwithstanding any other terms and conditions applicable to the delivery of the Services to the contrary) in order to address the compliance obligations imposed upon the Business and its Clients pursuant to the Data Protection Law. These Terms shall constitute a separate agreement or they may be incorporated by reference in the relevant Services agreement, as the case may be.



SCHEDULE: Security measures

Processor shall put in place the following measures, as applicable.

Minimum technical measures

  • Firewalls which are properly configured and using the latest software;
  • user access control management;
  • unique passwords of sufficient complexity and regular expiry on all devices;
  • secure configuration on all devices;
  • regular software updates, if appropriate, by using patch management software;
  • timely decommissioning and secure wiping (that renders data unrecoverable) of old software and hardware;
  • real-time protection anti-virus, anti-malware and anti-spyware software;
  • https;
  • encryption of all portable devices ensuring appropriate protection of the key;
  • encryption of personal data in transit by using suitable encryption solutions;
  • multi-factor authentication for remote access;
  • WPA-TKIP secured WiFi access;
  • delinquent web filtering and other appropriate internet access restrictions;
  • intrusion detection and prevention systems;
  • appropriate and proportionate monitoring of personnel; and
  • data backup and disaster recovery measures and procedures.

Minimal organisational measures

  • Vet all personnel including staff, contractors, vendors and suppliers (including Subprocessors) on continuous basis;
  • non-disclosure agreements used with all personnel;
  • regular training of all personnel on confidentiality, data processing obligations, identification of Security Breaches and risks;
  • apply principle of least authority, including a restricted or strictly controlled transit of data and material outside of office;
  • physical security on premises including reception or front desk, security passes, clean desk policy, storage of documents in secure cabinets, secure disposal of materials, CCTV, etc.;
  • apply appropriate policies including Information Security Policy, Data Protection Policy, BYOD, Acceptable Use Policy; limited and monitored personal use of work resources, as appropriate.