The Action Plan for Jobs 2015 is the fourth such plan from government. The Plan details nearly 400 actions to be taken during 2015 to support job-creation and is part of processes ‘aimed at delivering full employment by 2018’. As expected a number of tax measures feature, none of which are particularly new to the Action Plan.

Among the headline tax measures to be delivered in 2015 through the Action Plan for Jobs are:

• Making sure work pays for all – Action 29 - progress the Tax Reform Plan announced in Budget 2015 subject to the overall economic position.
• Intellectual property – Action 78 - introduce a “Knowledge Development Box” income-based tax regime for intangible assets in 2015 following completion of a public consultation on this issue. This public consultation is currently underway.
• Access to Finance – Action 209 - extend the existing 3-year tax relief for new start up companies until end-2015 (announced in Budget 2015).
• Construction and housing – Action 338 - eExamine in the context of the Finance Bill what taxation measures, if any, might be taken to penalise land owners who do not develop land that is already zoned and serviced. A public consultation is expected.

The Action Plan for Jobs 2015 is published on the website for the Department for Jobs, Enterprise and Innovation.