This Budget Day Special outlines important proposals in the 2025 Tax Plan and additional legislative proposals. Many proposals have already been announced, for example in the Spring Memorandum. 

The proposed measures will enter into force on 1 January 2025, unless stated otherwise. The proposals of 2025 Tax Plan may alter, as the Tax Plan has to be approved by both the Lower and Upper Houses of Parliament yet.

This special is divided into chapters, as shown below.

 

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