ICAEW.com works better with JavaScript enabled.

Finance Act 2015

The Finance Act 2015 received Royal Assent on 26 March 2015. On this page you can find guidance, parliamentary papers, representations and other commentary on the Act's progress through parliament.

The Finance Act

Finance Act 2015
The full text of the Act as enacted on 26 March 2015.

Finance (No.2) Bill 2014–15
Full text of the Bill as published on 24 March 2015.

Draft clauses and explanatory notes for Finance Bill 2015
Full text of the draft Finance Bill published on 10 December 2014.

Finance Bill 2015: Measures with immediate effect
Listing of measures already announced in December 2014.

Finance Bill 2015: Measures with immediate effect in March
Listing of measures announced in Budget 2015 on 18 March 2015.

ICAEW news and commentary

The Tax Faculty provided regular news and updates on Budget and Finance Bill 2015. These included:



Finance (No.2) Act 2014–15
A dedicated page on the UK Parliament website that provides access to information on the progress of the Act with links to debates and other related business papers as they arise. Sections include:

Finance Bill 2014: Explanatory notes
Set of explanatory notes prepared by HM Treasury to be read alongside the Bill.

HM Treasury and HMRC

Finance Bill 2015
Collection of supporting documents and information for Finance Bill 2015, including guidance on:

Finance Bill 2015: Overview documents at Budget 2015
Access the updated Overview of Tax Legislation and Rates: March 2015, which confirms the measures to be included in Finance Bill 2015.

Overview of legislation in draft
A summary of the draft Finance Bill published on 10 December 2014, including a Tax Information and Impact Note (TIIN) for each measure.

Commentary from firms and other advisers

Prior to the publication of the Bill firms produced analysis of the Budget and draft clauses for the bill, including:

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.


The Library holds an extensive collection of Finance Acts (from the 19th century onwards), Finance Bills (from 1951 onwards), Debates on the Finance Bill as recorded in Hansard, and Standing Committee Debates on the Finance Bills (from 1968 onwards). Alongside this you can also find many publications from the ICAEW and other bodies on the Finance Acts.

We also maintain an online archive of links and resources for Finance Acts 1980–1999 and for Finance Acts 2000–2004.

See LibCat, our online catalogue, for details of our holdings of:

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

* Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.