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The chancellor of the exchequer, Jeremy Hunt, presented the autumn statement to the House of Commons on 17 November 2022, outlining the government’s plans for public spending and taxation over the coming years. The Finance Bill seeks to enact key tax measures announced in the statement. 

The bill was introduced in the House of Commons on 22 November 2022 and passed its remaining stages, unamended, on 30 November. The bill was introduced in the House of Lords on 1 December 2022 and the second reading is due to take place on 20 December 2022. 

Due to the ‘financial privilege’ of the House of Commons, the House of Lords is unable to amend finance bills. Following the second reading debate the later stages of the bill will go through formally without debate.

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