George Osborne has delivered his fourth Budget today, but what measures does the Budget 2013 contain?
The full Budget 2013 document contains a list of all the new Budget measures with details on the cost or yield of all decisions with a direct effect on public sector net borrowing. We’ve extracted the table and you can explore all the policy decisions below. What can you do with it?
Data summary
Budget 2013 policy decisions, cost or benefit to the treasury
Click heading to sort table. Download this data
Previously announced (smaller measures)
1
Carbon Reduction Commitment: exclude schools
Tax
0
0
-65
-65
-65
2
Government response to OTS review of share schemes
Tax
-40
-45
-50
-55
-55
3
Carbon price floor: Northern Ireland exemption
Tax
-20
-25
-40
-45
-45
4
Annual charge and SDLT 15% rate: reliefs for commercial businesses
Tax
-30
-40
-40
-40
-45
5
Capital Gains Tax on disposals of high value residential property: extension to UK non-natural persons
Tax
25
0
0
5
5
6
Universal Credit: exempt from income tax
Tax
0
0
-35
-35
-30
7
Debt Cap: tightening of rules
Tax
50
60
50
35
30
8
Building Societies: capital instruments
Tax
20
20
20
20
30
9
Employee shareholder status: CGT changes
Tax
0
0
*
5
30
10
Enterprise Management Incentive: qualification for CGT entrepreneurs’ relief
Tax
-10
-15
-20
-25
-25
11
Lorry road user levy and offsetting VED reduction
Tax
0
25
25
25
25
12
Income tax: transfer of assets abroad
Tax
0
0
-10
-10
-10
13
Cap on reliefs: exemption for EIS share loss relief and overlap relief
Tax
0
-20
-10
-10
-10
14
Carbon price floor: non rate changes
Tax
5
5
5
5
5
15
Disincorporation relief
Tax
-10
-5
-5
-5
-5
16
Vehicle Excise Duty: PIP disability exemption
Tax
-10
-10
-10
-5
0
17
Pension Credit pass through
Spend
5
5
5
5
*
Previously announced (Mid Term Review) Single Tier: introduce from 2016-17:
18
Contracting out NICs: public sector employers
Tax
0
0
0
3325
3285
19
Contracting out NICs: public sector employees
Tax
0
0
0
1365
1350
20
Contracting out NICs: private sector employers
Tax
0
0
0
570
565
21
Contracting out NICs: private sector employees
Tax
0
0
0
235
235
Other Mid Term Review:
0
0
22
Inheritance tax: threshold freeze for 3 years from 2015-16
Tax
0
0
20
80
170
23
Social Care funding reform: introduce Dilnot cap from 2016-17
Spend
0
0
0
-1000
-1000
24
Childcare additional funding
Spend
0
0
-400
-750
-750
Growth and Enterprise
25
National Insurance: £2,000 Employment Allowance
Tax
0
-1255
-1370
-1595
-1725
26
Corporation tax: reduce main rate to 20% from 2015-16
Tax
0
-5
-400
-785
-865
27
Capital Spending: maintain 2014-15 level
Spend
0
0
-3000
-3000
-3000
28
Affordable housing
Spend
0
-125
0
0
0
29
Right to Buy changes
Spend
-5
45
40
50
50
30
Stamp duty: abolish schedule 19 charge
Tax
0
-145
-145
-150
-160
31
Abolishing stamp duty on AIM and other junior shares
Tax
5
-170
-170
-170
-175
32
Seed Enterprise Investment Scheme: extend CGT holiday to 2013-14
Tax
0
-5
*
0
0
33
Employee shareholder status: income tax
Tax
0
-15
-45
-65
-75
34
RD Tax Credits: increase Above the Line credit to 10%
Spend
-20
-80
-85
-90
-95
35
Employee ownership: additional support
Spend
0
-50
-50
-50
-50
36
Industrial Strategy
Spend
-125
-160
-180
-180
-180
37
Growth vouchers
Spend
-10
-25
0
0
0
38
Tax relief: health interventions
Tax
0
-10
-10
-10
-10
39
Health interventions
Spend
0
10
10
10
15
40
Bank Levy (including offsetting CT changes)
Tax
0
195
250
245
250
Personal Tax
41
Personal allowance: increase by an additional £560 to £10,000 in 2014-15
Tax
0
-1075
-1045
-1060
-1210
42
Pensions tax relief: individual protection
Tax
0
100
80
50
0
Duties
43
Fuel Duty: cancel September 2013 increase
Tax
-480
-810
-835
-870
-900
44
Alcohol: 1p off pint of beer and abolishescalator in 2014-15
Tax
-170
-215
-210
-205
-205
Avoidance and Debt
395
1025
1395
1075
1020
45
Tax repatriation from Jersey, Guernsey, and Isle of Man
Tax
80
240
325
235
170
46
Offshore employment intermediaries
Tax
0
80
85
85
90
47
Partnerships
Tax
0
125
365
300
285
48
Corporation Tax: losses
Tax
260
305
270
205
190
49
Loans from close companies to participators
Tax
0
65
75
70
60
50
IHT: limiting deduction of liabilities
Tax
5
20
15
15
15
51
General Anti-Abuse Rule: non revenue protection
Tax
0
60
50
40
85
52
Stamp Duty Land Tax: subsales
Tax
45
35
30
25
25
53
Debt: improving coding out
Tax
0
0
45
40
45
54
Avoidance schemes: enhanced information powers
Tax
0
5
35
35
35
55
Penalties in avoidance cases
Tax
0
55
60
5
10
Motoring and Environment
56
Capital allowances: Ultra Low Emission Vehicles
Tax
0
0
-5
-25
-35
57
Company car tax: ULEVs
Tax
0
0
-10
-15
-15
58
VED: freeze rates for HGVs in 2013-14
Tax
-10
-10
-10
-10
-10
59
Aggregates levy: freeze in 2013-14
Tax
-10
-15
-15
-15
-15
60
Capital allowances: energy and water efficient technologies
Tax
5
15
25
30
20
61
Capital allowances: energy saving plant machinery in Northern Ireland
Tax
0
5
5
10
10
Changes to spending forecasts
62
Spending total adjustment
Spend
1325
1085
0
0
0
63
Official Development Assistance: adjusting to meet 0.7% GNI target
Spend
135
165
200
200
305
64
Special Reserve
Spend
300
0
0
0
0
65
Equitable life
Spend
0
-45
0
0
0
TOTAL POLICY DECISIONS
1315
-1650
-2850
1740
1305
Total spending policy decisions
1605
1055
0
0
0
Total tax policy decisions
-290
-2705
-2850
1740
1305
Total tax policy decisions excluding impact on Government departments
-290
-2705
-2850
-1585
-1980
Financial transactions
-1150
-1430
-1550
0
0
Help to Buy extension
-150
-445
-360
0
0
Download the data
• DATA: download the full spreadsheet
• SOURCE: HM Treasury
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