Autumn Statement 2022 Income tax Changes to rates, allowances and dividends. National Insurance contributions Changes to the Health and Social Care Levy. Capital taxes Capital gains tax, inheritance tax and property taxes. Business Corporation tax, capital allowances, Research and Development, SEIS, CSOP, VAT and company vehicles. Welfare, work and pensions Cost of living payments, benefits and National Living Wage. Energy Energy Profits Levy and Energy Price Guarantee.