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Pre-Budget Report 2008: VAT cut, income tax up

Article Date:  Nov 24 2008

The Chancellor Alistair Darling has announced a cut in VAT to 15 per cent and is to introduce a new top rate of income tax of 45p in the pound.

Darling announced the changes in his Pre-Budget report this afternoon, saying that the VAT reduction from 17.5 to 15 per cent would ‘deliver a much needed injection of money into the economy right now’.

The new income tax rate, applicable to those earning more than £150,000, will not come into force until April 2011.

Mary Monfries, head of entrepreneurship at business advisory firm PricewaterhouseCoopers, says the VAT cut is unlikely to be enough to help struggling retailers.

Says Monfries, ‘If something used to cost £117.50 and is now £115, will consumers really notice the difference? Don’t get me wrong, any little help is welcome, but I’m sure many retailers’ reaction will be “so what”?’

Monfries adds that the planned increase in income tax may damage the UK’s competitiveness.

‘By the time [entrepreneurs] have paid corporation tax, income tax and national insurance contributions they’ll have paid out more than half of their profit to the taxman,’ she states, adding that the proportion of profits taken home by business owners will fall from 52 to 48 per cent as a result of the proposed change.

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