Annual Tax on Enveloped Dwellings (ATED): 1 April
Charges rise and are based on a banding system linked with the value of the property.
Business Rates: 1 April
The standard multiplier increases to 55.5p, while the small business multiplier remains at 49.9p.
Stamp Duty Land Tax (SDLT) – 1 April
Temporary higher SDLT-free thresholds end. New thresholds apply:
• First-time buyers: £300,000 – For residential properties worth less than £500,000.
• Other buyers: £125,000 – For residential properties.
• Non-residential land and properties – £150,000.
National Minimum Wage (NMW): 1 April
New rates take effect:
• Over 21s: £12.21
• Ages 18-20: £10.00
• Ages 16-17 and apprentices: £7.55