Key points include:

• New 3% surcharge on stamp duty for buy-to-let properties and second homes from April 2016
• Free 30 hours of childcare for three and four year olds to be available from 2017 only to parents working more than 16 hours and with incomes of less than £100,000
• Apprenticeship levy set at 0.5 per cent of employer’s pay bill from April 2017, with £15,000 allowance for each employer
• U-turn over tax credit changes

If you think that any of the above affect you, or you would like more information on the Autumn Budget, please get in touch