Autumn Statement 2023 full summary

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Jeremy Hunt's second Autumn Statement reverses his previous main position of driving down inflation and now focusses on tax cuts and growing the economy.

Key measures announced include:

Single R&D tax relief scheme from Apr 2024
Class 2 NIC abolished & Class 4 NIC rate cut
£4.5bn to support UK manufacturing
All alcohol duty frozen until August 2024
From 6 January 2024 Employee NICs will drop from 12% to 10%
An extension of Full Expensing relief for companies - making it permanent
National living wage up by almost 10%
Working age benefits will rise by the rate of inflation at 6.7% from April 2024.
£250 million to invest alongside UK pension funds in thriving tech sectors.