Tax Changes From April 2022

TAX CHANGES FROM APRIL 2022 By Mariah Tompkins

With the new tax year comes several changes brought forward by HMRC. Here is a short guide to help you navigate the updates that may affect you and your business from April 2022. Reduced VAT is Ending: The reduced VAT rate of 12.5% will be increasing back to its pre-COVID rate of 20%. The reduced rate was initially introduced in July 2020 at 5%, rising to 12.5% in October 2021, to help businesses within the hospitality sector to help with their finances after the drastic impact of the Coronavirus pandemic on their trade. This return follows the timeline set in the Spring 2021 budget. VAT Surcharges:The changes to penalties and interest rules which were due to come in place from April 2022 has now been delayed to January 2023 Making Tax Digital: Making Tax Digital (MTD) will apply to all VAT-registered businesses from 1st April 2022. This means that, for any VAT periods starting on or after this date, VAT registered businesses must keep all their VAT records digitally and submit VAT returns using software that is MTD accordant. New PAYE Thresholds: From year 2022-2023 to tax year 2025-2026, the personal allowance will be £12,570 per year. The thresholds for PAYE rates are also changing, please see the tables below: England, Wales, and Northern Ireland:

Tax Bracket Tax Rate (%) Threshold (£)

Basic Tax 20 Up to £37,000 Higher Tax 40 37,701 - 150,000 Additional 45 Exceeding 150,000

Scotland:

Starter Tax 19 Basic Tax 20 Intermediate Tax 21 Higher Tax 41 Top-Rate Tax 46 Up to 2,162 2,163 – 13,118 13,119 – 31,092 31,093 – 150,000 Exceeding 150,000

Changes to National Insurance: National Insurance (NI) is going to increase by 1.25% from 1st April 2022. Those receiving a State Pension will also receive a levy of 1.25%. This increase in tax will be in place until 31st March 2023 and has been put in place to help contribute to increased health and social care costs incurred over the pandemic. Increase on Statutory payments: Statutory Maternity Pay (SMP), Statutory Paternity Pay (SSP), Statutory Parental Pay (SPP), Statutory AdoptionPpay (SAP) and bereavement pay will change on April 2022. All will see the weekly rate of statutory pay increase from £151.97 to £156.66 per week. The rate of Statutory Sick Pay (SSP) will also increase from £96.35 to £99.35 per week. Income Tax on Dividends: The rates of Income Tax applied to dividends are also set to increase by 1.25% from 6th April 2022. Dividends are calculated using the company’s profits and distributed relative to the number of shares owned. Dividends below £2000 still tax free. Please see the table below to find the current rate that applies to you:

Tax Brackets Thresholds (£) Dividend Tax Rate

2021|22 2022|23

Personal Allowance (If no other income) 0 - 12,570 0% 0%

Basic-Rate Higher-Rate Additional-Rate

12,571 – 50,270 7.5% 8.75% 50,271 – 150,000 32.5% 33.75% Exceeding 150,000 38.1% 39.35%

Slow action by Nigeria’s government threatens livelihoods and the environment as spillages outpace clean-up efforts. By Oluwole Ojewale and Alize Le Roux

The Niger Delta in southern Nigeria is one of the most polluted places on Earth. Decades of spillages from over 50 years of oil operations continue to erode local communities’ health, well-being, and livelihoods.

Ogoniland, located in Rivers State, has a complex history of oil exploration fraught with environmental, social and political problems. While the region doesn’t currently produce oil, incessant spills from the pipelines running through it and looming plans by the Nigerian Petroleum Development Company to resume operations threaten any hope of long-term restoration. Most oil extraction from the sensitive ecological area of Ogoniland stopped in the early 1990s. But despite subsequent clean-up efforts, the region is constantly set back by spillages from pipeline sabotage, theft, artisanal refineries and pipeline corrosion. This has caused conflict between local communities and multinational oil companies such as Shell, ExxonMobil, ChevronTexaco, TotalFinaElf and Agip, which engaged in petroleum exploration for decades. As part of the reconciliation process between Shell and local communities, the federal government appointed the United Nations Environment Program (UNEP) in 2005 to undertake an environmental assessment. UNEP was also mandated to supervise clean-ups in areas damaged by the decades of mismanaged oil operations. UNEP’s 2011 report predicted it would take 25 to 30 years to deal with the pollution. The government only began acting on the report’s recommendations in 2016 – five years after its release. At the time, President Muhammadu Buhari said this marked a turning point in restoring Ogoniland’s fragile ecosystem and the rest of the Niger Delta. That signalled a commitment to clean up other communities devastated by oil spills and provided hope for those relying on water resources for their survival. However, since 2016, rising oil spills in the Delta have outpaced clean-up efforts and hamper any possibilities of environmental restoration in the near future. More than 75% of spills in Nigeria since 2016 can be attributed to theft and sabotage, mostly by militants and organised crime groups who target the pipeline network. Nigeria lost an estimated US$4.5 billion in 2020 due to petroleum pipeline vandalism and crude oil theft. These crimes lead to large-scale spills and environmental destruction, jeopardising clean-up efforts. The Nigerian Petroleum Development Company’s resumption of oil exploration in Ogoniland will increase these figures and further harm the environment. Since the clean-up started in 2016, 692 oil spills have been confirmed in Rivers State. Sixty of these were in Ogoniland, with an estimated spillage of more than 2 200 barrels of oil. Nigeria’s Petroleum Production and Distribution (AntiSabotage) Act defines sabotage as intent to obstruct or prevent the production or distribution of petroleum products. This includes destroying or damaging materials, premises or utilities for oil bunkering and theft, pipeline vandalism, fuel scooping, operating illegal oil refineries and pipeline rupture. Anyone committing sabotage is liable on conviction to a death sentence or imprisonment of up to 21 years. This stringent legal framework has not however deterred offenders. Fyneface Dumnamene, Executive Director of the Youths and Environmental Advocacy Centre in Port Harcourt, told ISS Today that environmental restoration would remain difficult until efforts were made to stop all new pollution. He said multinationals have not provided enough alternative job prospects for people engaging in illegal artisanal refining of crude oil. The UNEP report proposed a plan for employment options to stop the water and land pollution resulting from artisanal refining during the Ogoniland clean-up. Niger Delta environmental rights activist Ledum Mitee told ISS Today that priority was not given to the UNEP’s suggested measures to protect households from consuming water from wells, streams and rivers where hydrocarbons were detected. Oil companies did not provide these households with alternative sources of drinking water as planned. These problems make replicating the Ogoniland clean-up model in other polluted areas in the Niger Delta harder. Nigeria’s government should conduct a comprehensive review of the clean-up seven years after its launch and improve the pace of work by using new technologies. Communities need to be involved through training and awareness that warns of the dangers of spills, theft and sabotage. Nigeria’s judicial system must remain a guardian of environmental justice. It needs to stay steadfast as it deals with penalties for environmental crimes committed by oil companies and compensation claims for the affected communities. Otherwise, oil spills in Ogoniland will continue to make the Niger Delta’s future as dark as the substance itself.

KUTAMBUA: THE AUTHENTIC LEARNING AND JOB SEEKING PLATFORM By Joshua Wright

Kutambua is an online course, mentoring and jobs platform with a particular emphasis on supporting African and Caribbean communities. Through providing training and mentoring, Kutambua aims to remove barriers for disadvantaged groups that may face difficulty finding employment opportunities. From health and social care training to building and engineering courses, Kutambua offers a vast range of free and paid courses in a wide variety of sectors. This article will offer a taster of the incredible training available on Kutambua, detailing just a few of the courses on offer:

Agriculture and Environment

• Getting to Know Woodlands - Teaching students to nurture wildlife and identify potential threats to the habitat, the course will enlighten participants on how to care for their local woodlands. • Garden Maintenance - Ideal for those seeking employment in the gardening sector, this course teaches participants about different plant varieties, the climates in which they grow best, as well as offering guidance on preventing pests and agricultural diseases.

Building and Engineering

• Brick Work Skills - This course develops the practical skills necessary for masonry work and further students’ understanding of the construction industry. As well as providing necessary skills, the course will hopefully help participants progress up the career ladder. • Working at Height Awareness Training Course - This course teaches students to work in accordance with the 2005 Work at Height Regulations, ensuring construction workers use equipment safely and avoid suffering costly injuries.

Business and Management

• Interview Skills Training Course - When it comes to business there may be no more costly decision than hiring the wrong staff. Develop your interview skills with this free course to help ensure you make the right recruitment decisions. • Time Management Awareness Training - Learn to make the most out of your employees by teaching staff effective time management skills. Participants on this course will learn to set SMART goals and develop strategies to combat poor timekeeping to ensure they’re productive at work.

Digital Skills Training

• Understanding Social Media - Students will learn the benefits and drawbacks of using social media as well as how to maintain personal safety on online platforms. • Building a Website - Whatever your goal, this free online course provides you with the skills you need to build your own website, making it easier for individuals to raise their online profile and start a business.

Education and Development

• Substance Misuse Awareness training - Highlighting the often-neglected topic of substance misuse, this course provides participants with an understanding of UK drug law and guidance on how to take action if you suspect a young person is struggling with drugs or alcohol. • Peer on Peer Abuse Training Course - This course teaches students to identify potential signs of peeron-peer abuse and offers a series of preventative strategies that a school or college environment could implement to deter such malignant behaviour.

Health and Social Care

• Understanding Asthma Training Course - Particularly prevalent among children, Asthma is a common lung condition that can cause breathing difficulty. In this course, participants learn the common asthma symptoms, the treatments that can be used to alleviate them as well as specific guidance on dealing with asthmatic students in a school environment. • Stress Awareness Training Course - 12.5 million days of work are lost each year in Britain due to stress so ensuring you and your employees manage stress effectively could save your business both time and money. Participants on this course will be taught to identify stress and learn strategies to minimise it, simultaneously helping to maintain high levels of productivity whilst also promoting positive mental health benefits. https:||kutambua.com|courses

41News & SportsNottingham connectedSUPPORT WORKER “Quality Care by Quality People”

Springs of Joy Care Solution are looking for caring and reliable people to join our team.

• We have an urgent need for experienced carers in Nottingham and Nottinghamshire County. • We require dedicated and compassionate care workers to join our team on a full-time and part-time basis. Working hours can be fully fl exible to your personal commitments.. Weekends and evenings are expected as part of the role.

WE OFFER:

• Competitive pay rates • Paid travel expenses • Flexible work hours with a variety of shifts • Unlimited paid holiday allowance • PPE provided • Full Care Certifi cate training

• Fully funded NVQ training – level 2 and level 3 • Opportunities for career progression within the company • Access to our Employee Assistance Programme, providing support and guidance whenever you need it most

ABOUT YOU:

• A full driving licence is preferred • Enhanced DBS funded by carer • Good English skills both verbally and written • Excellent interpersonal skills • No qualifi cations necessary as full training is provided for the right candidate • Ability to understand & follow policies & procedures • Reliable & honest with good time keeping skills

• Part-time hours: 20 - 40+ per week • Job Types: Full-time, Part-time • Salary: £9.00-£13.00 per hour