We're bringing you the Budget key points.

We're currently putting together a presentation for a client session where we can look at the detail and what it might mean for your business.

Meantime, here goes:

Energy Price Guarantee set at £2,500 until 30 June 2023.

Business Energy Bills Discount Scheme to run until 31 March 2024 ( A new scheme, not as before).

Personal allowances frozen until 5 April 2028.

Pension Annual Allowance increases to £60,000.

Capital Gains Tax allowance reduced to £6,000 for 2023/24 and to £3,000 in 2024/25.

VAT registration threshold frozen at £85,000 until March 2026.

Self-employed to pay Class 4 NIC on profits above £12,570 and Class 2 NIC at £3.45 per week.

Annual Investment Allowance permanently set at £1M.

Super deduction (130%) on qualifying plant and machinery to end on 31 March 2023.

Self-employed with a year-end not at 31 March or 5 April will have to change their year-end date.

Corporation Tax remains at 19% on profits below £50,000 and at 25% above £250,000 – marginal relief given for profits between these two amounts.

National minimum wages rise from 1st April.

That's it for now but watch this space for more details on the date and time of a client session to help you understand the latest changes.