- firms with fewer than 250 staff to be refunded for sick pay payments for 2 weeks 
- small firms to be able to access ‘business interruption’ loans of upto £2m 
- business rates with a rateable value upto £51,000 to be abolished for retail, leisure and hospitality sector 
- NI threshold to rise to £9,500 
- plastic packaging tax to come into force from April 2022 
- more than £600bn to be spent on infrastructure, transport and housing 

 
            