LONDON, March 3 (Reuters) - Britain’s finance minister Rishi Sunak on Wednesday announced a costly extension of his emergency aid programmes to see the economy through its current coronavirus lockdown, and flagged a tax hike for companies from 2023. Below are details of the policies Sunak announced. CORPORATION TAX HIKE Britain will raise corporation tax, paid on company profits, to 25% from 19% from 2023. Small businesses with profits of £50,000 or less will be exempt, they will benefit from a Small Profits Rate and be taxed at the current rate of 19%. BUSINESS INVESTMENT Britain will seek to incentivise more business investment in items such as new equipment over the next two years by boosting the amount firms can offset against tax. FREEZE ON PERSONAL TAX Britain will freeze the amount of money that people can earn tax-free and also the threshold for the higher rate of income tax until 2026. JOB PROTECTION SCHEME EXTENSION Britain will extend its job-protecting furlough programme by five more months until the end of September and expand support for the self-employed too. LOW-INCOME HOUSEHOLD TOP-UP A top-up of 20 pounds ($28) per week to a state benefit for low-income households will remain in place for a further six months, Sunak said. COMMERCIAL PROPERTY TAX HOLIDAY Britain will extend a year-long business rates exemption for retail, hospitality and leisure businesses to the end of June, he said. PROPERTY SALES TAX, MORTGAGES Sunak extended tax breaks for home-buyers until October, keeping many property purchases exempt from stamp duty land tax. He also announced a government-funded mortgage guarantee scheme for first-time buyers who cannot afford large deposits required by lenders.