These are the highlights and announcements from the 2025 Budget.

• Higher rate of Income Tax to fall from 22% to 21%.

• Personal income tax allowance to rise by £250 for individuals, £500 for jointly-assessed couples.

• Changes to National Insurance thresholds will mean more take-home pay for many.

• More families can claim Child Benefit as thresholds increase by £10,000.

• Protection for businesses with no increase to employer National Insurance contributions.

• Tax cap for the super-rich to be raised to £220,000 a year.

• Most benefits to rise in line with September 2024 inflation - reciprocal benefits by 1.7% (UK CPI) and others by 2.2% (Manx CPI).

• The basic state pension will increase by 4.1% to £176.45 a week. The Manx state pension will also rise by 4.1% to £251.30 a week.

• The winter bonus will be increased by £50 to £400.

• All government departments will receive uplifts for 2% for pay and 1% for non-pay.

• £25m extra available for Health and Social Care.

• Education funding to increase by £8.3m.

• Government revenue spending for 2025-26 budgeted at £1.46bn, representing £17,249 for every person in the island.

• Capital expenditure of £87.4m in 2025-26.

• More than £1m invested in improving sports facilities and £6.1m committed to maintaining the island’s roads.

• A maximum of £110.6m to be drawn down from reserves to balance the budget.

• £5.3m committed to digitising/automating processes across Isle of Man Government.

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