United Kingdom Homecare Association
The professional association for homecare providers

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Budget 2021 - provisions relevant to businessesBudget 2021 - provisions relevant to businesses

The Budget_2021 contained a range of measures relevant to businesses, which may be of interest to the homecare sector.

Here are selected highlights. The quotes and paragraph numbers relate to the Budget Red Book:

  • Extension of the Coronavirus Job Retention Scheme "for a further five months from May until the end of September 2021" (par 2.14, pg. 45)
  • Increase in the National Living Wage from April 2021 to £8.91 (this confirms last year's announcement)
  • Change to the rate of corporation tax paid, depending on the size of the profit (par 2.81, pg. 52)
  • Trading loss carry-back rule for businesses "temporarily extended from the existing one year to three years" (par 2.51, pg. 49-50). 
  • "Companies investing in qualifying new plant and machinery assets will benefit from a 130% first-year capital allowance" (par 2.111, pg. 57). 
  • Fuel duty frozen in 2021-22 (par 2.85, pg. 53)
  • "New UK-wide management programme to upskill 30,000 SMEs in the UK over three years" (par 2.138, pg. 62)
  • New UK-wide scheme to be launched "in the autumn to help 100,000 SMEs save time and money by adopting productivity-enhancing software" (par 2.139, pg. 62)
  • "£1.65 billion for 2021-22 to continue the vaccine deployment programme in England" (par 2.34, pg. 47).

Further Budget documents

UKHCA's media statement on the Budget and measures that are absent:

Budget 2021 - Response by United Kingdom Homecare Association

Budget booklet from UKHCA commercial members, Hazlewoods: Budget booklet 2021.pdf (

Announcement posted on:

UKHCA News ID: 236578

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