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The rates of relief will be set at 20% for non-touring exhibitions and 25% for touring exhibitions. The relief will be capped at £500,000 of qualifying expenditure per exhibition.

At the Budget we committed to removing the tax benefits of disguised earnings for employees, and I am now going to do the same for the self-employed and employers, raising a further £630 million over the forecast period.

There will also be a two-year 100% first year allowance for companies who install electric charge-points, coming in from today‎. This allows companies to deduct the cost of the charge-point from their pre-tax profits in that year‎.

I know how much business values certainty and stability, and so I confirm today that we will stick to the business tax roadmap we set out in March.

There is one tax reform the government has pursued since 2010 to improve the lot of working people. Raising the tax-free personal allowance.