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What do a vape, a private jet and an employee have in common? After the Budget on 30 October, they are all getting more expensive!

Rachel Reeves delivered her first Budget this week making history as the first woman to do so after her appointment to the office of the Chancellor of the Exchequer of the UK, a post that has never been held by a woman since its establishment in 1817.

This was also the first set of Budget announcements made by a Labour Government in over 14 years. As foreshadowed, the Budget had an overall emphasis on increased spending on public services and investment, estimated to come to around an additional £70 billion a year (or 2% of GDP). The tax measures announced by the Chancellor are expected to fund over half of that increased public expenditure, with the remaining spending to be funded via government borrowings.

The most significant revenue raising measures announced were the changes to the rates and thresholds applicable to employer's National Insurance contributions – these, by themselves, are expected to raise an additional £25 billion per annum in taxes.

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