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Since 2010 the government has put a business-led recovery at the heart of our plan, we’ve cut corporation tax from 28% to 20%, sending the message that Britain is open for business.

Insurance premium tax in this country is lower than in many other European countries, and half the rate of VAT.

These measures, scored at Budget 2016, will help to ensure large businesses will always pay tax in years where they make substantial profits.

The Environment Agency introduced new ‘car park’ style terms and conditions at its visitor mooring sites in 2013 and this has vastly improved compliance. These additional new arrangements will improve the management of these sites even further.

Universal Credit is an important reform to our benefits system and is designed to make sure work always pays. We want to reinforce that position.