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Autumn Budget 2017: Business

Business rates

Increases to business rates will switch from the RPI measure of inflation to CPI from April 2018. This is 2 years earlier than planned.

Revaluation of business rates will take place every 3 years after the next revaluation.


The VAT threshold will remain at £85,000 for the next 2 years.

Online marketplaces and sellers will be jointly liable for VAT.

Research and development

Research and development expenditure credit will increase to 12% from 1 January 2018.

Corporation tax

The indexation allowance for capital gains tax will be frozen. Companies will be able to get relief for inflation until January 2018.


Investment limits for knowledge-intensive companies will be doubled.

An in-depth Autumn Budget report will appear on our website on Thursday 23 November 2017.