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

Standard rate Before the PBR there were rumours that the Chancellor would look to an increase in the rate or scope of VAT to try to fill some of the hole in the public finances. If he has such a plan he chose not to tell anyone about it this side of a General Election. The standard rate goes back up from 15% to 17.5% on 1 January 2010, but there is no indication that it will go up again after that, or be applied to any of the categories that are currently VAT-free such as food, children's clothes, newspapers and new houses.