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

Works canteen There is no tax charge on the benefit to employees of providing free or subsidised meals in a works canteen, provided that the meals are "reasonable" and all employees have the same rights. HM Revenue & Customs have become aware of schemes which allow employees to give up some of their salary in exchange for canteen meals - in effect paying for their lunches out of pre-tax salary instead of net pay. The rules will be changed to prevent this scheme working, but they will only take effect in April 2011.