英國國家預算已經由財政大臣Jeremy Hunt在3月6日發佈,具體的內容有:
1.取消 Non-dom 稅務身份
Non-dom 是指其永久居所或住所在英國,但賺取的收入來自海外而無須繳稅(只需繳交在英國境內賺取收入的英國稅項)。預計將於2025年4月起,移居英國的人士在海外賺取的收入的首4年可豁免繳稅,但如果該人士在4年後繼續居住在英國,便需要開始與其他人般支付英國稅項。
2.國民保險(N.I)稅率由10%降低至8%
國民保險減少2%。以英國平均收入 £35,000來計算,在新的一年將可少支付£785(每年)的N.I。
3.調整印花稅稅收,廢除furnished holiday lettings
購買多於一套物業的印花稅減免會被廢除,簡單來說6月1日起,同一時間購買多於一套物業將跟據一般SDLT(印花稅)的計算方式一樣。
其次是廢除 Furnished holiday lettings 度假屋出租計劃,各業主將失去所有短期出租帶來的福利(平均可獲£2,835),預計在2025年4月起生效。
4. 降低 Capital Gains Tax稅收
Capital Gains Tax稅收將由28% 降至 24% 。
5.調整 Child Benefit 的申請資格
Child Benefit 的申請上限將由個人收入 £50,000 提高至£60,000, 2024年4月6日起生效。
6.燃油稅不變
燃油稅將保持在每公升 53p ,可繼續每年節省大約 £50 。
7.酒精稅凍結期
秋季預算案時開始凍結的酒精稅,在新的一年繼續被凍結至2025年2月。
8.增收電子煙稅 和 增加煙草稅
政府正計劃增收電子煙稅和增加煙草稅,電子煙將會以3個類別來繳稅:
- 不含尼古丁
- 每10毫升繳收£1稅
- 含尼古丁(每毫升不多於11mg)
- 每10毫升繳收£2稅
- 高含量尼古丁(每毫升多過11mg)
- 每10毫升繳收£3稅
還有其他….
- 幫助中小企業(融資、減稅、鼓勵個人投資)
- 扶助文化娛樂創意產業(減稅、資金支持)
- 提高NHS公共衛生部門的生產力

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