Following the passage of the Localism Act 2011 on 15 November 2011, the Department for Communities and Local Government began negotiating with groups of local councils for tailored deals to be included in the 2012 United Kingdom budget.
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Pasty tax was a popular phrase used by the British press to describe a proposal made by the Chancellor of the Exchequer, Conservative MP George Osborne, in the 2012 United Kingdom budget to simplify the tax treatment of “hot takeaway food” so that Value Added Tax (VAT) would be charged at 20% in all cases.