Pre-Budget Report 2009 Introduction Personal tax Tax rates and allowances Furnished holiday lettings Pensions and Credits State Pension Rates of tax credit National Insurance Contributions Rates and limits: 2010/11 Rates and limits: 2011/12 Employees Bankers' bonuses Electric cars and vans Cars up to 2012 Car fuel Works canteen Savings Pension contributions Capital Gains Tax Annual exemption and rate Inheritance Tax Rates and threshold Stamp Duty/Stamp Duty Land Tax Extended holiday ends Corporation Tax Rate of tax Business Tax Bank payroll tax Capital allowances Research and development Time to pay Empty property rates relief Value Added Tax Standard rate Flat rate Other Measures Equitable liability Offshore disclosure opportunity Public sector pay and pensions Tax avoidance

Rates of tax credit Although most allowances have been frozen because of the recent falls in the RPI, there have been small increases in the level of Child Tax Credits and Working Tax Credits which will apply in April 2010. There is also a small increase in the level at which Child Tax Credit is withdrawn, but the overall amounts of awards are likely to be broadly similar in 2010/11 to 2009/10 levels on the same income.