In this section: Public finances

Every announced tax and benefit change, and when it starts

Last updated 29 September 2026. Figures refresh every night. How each figure is worked out.

21 announced changes are still to start, the next being No VAT on household electricity for six months on 1 October 2026. The largest on the official costings is “Income tax and National Insurance thresholds frozen to 2031”, which raises £12.4bn in 2030-31. The next fiscal event is Budget 2026 on 28 October 2026, which can add, change or cancel any of them.

Figure as of 3 March 2026. Source: Office for Budget Responsibility, HM Treasury.

Key figures

21Announced changes still to start As of 29 Sept 2026 As of 26 November 2025
1 Oct 2026Next: No VAT on household electricity for six months As of 26 November 2025
£12.4bnRaised in 2030-31: Income tax and National Insurance thresholds frozen to 2031 As of 3 March 2026
£3.2bnCost in 2030-31: Two-child limit abolished As of 3 March 2026
28 Oct 2026Budget 2026 The next fiscal event

Sources: HM Treasury, Office for Budget Responsibility.

What is the short version?

Dated and costed: each change has the date it starts, who it affects, the official estimate of what it raises or costs, and its sources.
Costings are the government’s and the OBR’s, as scored at the Budget or Statement that announced them. Later events can change them.
3 changes are not yet fully set: Fuel duty: the 5p cut ends; Extra business rates cut for pubs, clubs and live music venues; State Pension rise under the triple lock. The next Budget confirms or costs them.
Worked examples are illustrations, for one household at stated assumptions, not predictions of any one person’s bill.

What starts when

The changes the government has announced that have not started yet, in date order. Each links to its entry in the table below, with what changes, who it affects, the official costing and a worked example where one applies. Changes that started earlier in 2026 are in the table too.

1 Oct 2026No VAT on household electricity for six months.
1 Oct 2026Vaping Products Duty: raises £565m a year by 2030-31.
1 Jan 2027£2 bus fare cap in England.
1 Jan 2027Carbon border adjustment mechanism: raises £320m a year by 2030-31.
1 Jan 2027Fuel duty: the 5p cut ends: costs £841m a year by 2030-31.
1 Apr 2027Extra business rates cut for pubs, clubs and live music venues.
1 Apr 2027Remote betting duty of 25%: raises £1.2bn a year by 2030-31.
6 Apr 2027Cash ISA limit cut to £12,000 for under-65s: costs £13m a year by 2030-31.
6 Apr 2027Higher tax rates on property income: raises £444m a year by 2030-31.
6 Apr 2027Higher tax rates on savings interest: raises £507m a year by 2030-31.
6 Apr 2027Inheritance tax on unused pensions: raises £1.7bn a year by 2030-31.
6 Apr 2027Plan 2 student loan threshold frozen: raises £378m a year by 2030-31.
6 Apr 2027State Pension rise under the triple lock.
1 Jan 2028Soft drinks levy extended: raises £42m a year by 2030-31.
1 Apr 2028High Value Council Tax Surcharge: raises £437m a year by 2030-31.
1 Apr 2028Pay-per-mile charge for electric cars (eVED): raises £1.9bn a year by 2030-31.
6 Apr 2028Employer National Insurance threshold frozen to 2031: raises £927m a year by 2030-31.
6 Apr 2028Income tax and National Insurance thresholds frozen to 2031: raises £12.4bn a year by 2030-31.
1 Mar 2029Customs duty on low-value imports: raises £554m a year by 2030-31.
6 Apr 2029National Insurance relief on salary sacrifice capped at £2,000: raises £2.6bn a year by 2030-31.
6 Apr 2030Inheritance tax thresholds frozen to 2031: raises £132m a year by 2030-31.

Every change, filterable

Filter by area or search by name. Open a row for what changes, who it affects, the costing year by year and the sources. The effect on the public finances is the latest year the Treasury or the OBR costed: a positive figure raises money, a negative one costs money.

Every announced change with a start date, earliest first
Change	Starts	Area	Effect on the public finances	Status	What changes	Who it affects
About £150 off energy bills Details for About £150 off energy bills	1 Apr 2026 to 31 Mar 2029	Energy bills	negligible in 2030-31	In force (started)	The Energy Company Obligation ends and the Exchequer pays 75% of the household share of the Renewables Obligation from 2026-27 to 2028-29, instead of both being charged through bills.	Every household paying for electricity; the cost moves from bills to general taxation.
Starts 1 Apr 2026 to 31 Mar 2029 Area Energy bills Status In force (started) What changes The Energy Company Obligation ends and the Exchequer pays 75% of the household share of the Renewables Obligation from 2026-27 to 2028-29, instead of both being charged through bills. Who it affects Every household paying for electricity; the cost moves from bills to general taxation. Costing: Office for Budget Responsibility, policy measures database (March 2026): Autumn Budget 2025. 2025-26: £0m; 2026-27: −£2.6bn; 2027-28: −£2.1bn; 2028-29: −£2.2bn; 2029-30: £0m; 2030-31: £0m. Typical household, the government's estimate: £150 a year more. Ending the Energy Company Obligation has no scorecard line because it was funded through bills. Sources: HM Treasury, Budget 2025. Checked 24 September 2026.
New business rates multipliers Details for New business rates multipliers	1 Apr 2026	Business	raises £30m in 2030-31	In force (started)	After the 2026 revaluation, business rates use five multipliers: 43.2p and 48p for small and standard properties, lower rates of 38.2p and 43p for retail, hospitality and leisure, and 50.8p for properties with a rateable value of £500,000 or more. Transitional relief caps bill increases.	Ratepayers in England.
Starts 1 Apr 2026 Area Business Status In force (started) What changes After the 2026 revaluation, business rates use five multipliers: 43.2p and 48p for small and standard properties, lower rates of 38.2p and 43p for retail, hospitality and leisure, and 50.8p for properties with a rateable value of £500,000 or more. Transitional relief caps bill increases. Who it affects Ratepayers in England. Costing: Budget 2025, Table 4.1 lines 18 and 19 combined. 2025-26: £40m; 2026-27: −£2.2bn; 2027-28: −£1.4bn; 2028-29: −£850m; 2029-30: £50m; 2030-31: £30m. Sources: HM Treasury, Effects of the business rates retail, hospitality and leisure multipliers and high-value multiplier. Checked 24 September 2026.
Higher tax rates on dividends Details for Higher tax rates on dividends	6 Apr 2026	Savings and investments	raises £1.4bn in 2030-31	In force (started)	The ordinary and upper rates of dividend tax rise by 2 points, to 10.75% and 35.75%. The additional rate is unchanged.	People with dividend income above the £500 dividend allowance, outside ISAs and pensions.
Starts 6 Apr 2026 Area Savings and investments Status In force (started) What changes The ordinary and upper rates of dividend tax rise by 2 points, to 10.75% and 35.75%. The additional rate is unchanged. Who it affects People with dividend income above the £500 dividend allowance, outside ISAs and pensions. Costing: Office for Budget Responsibility, policy measures database (March 2026): Autumn Budget 2025. 2025-26: £0m; 2026-27: £278m; 2027-28: £987m; 2028-29: £1.2bn; 2029-30: £1.3bn; 2030-31: £1.4bn. £5,000 of dividends outside an ISA, basic or higher rate: £90 a year more. 2 percentage points on £4,500 (after a £500 allowance). Sources: HMRC, Changes to tax rates for property, savings and dividend income. Checked 24 September 2026.
Inheritance tax relief for farms and businesses limited Details for Inheritance tax relief for farms and businesses limited	6 Apr 2026	Inheritance tax	raises £331m in 2030-31	In force (started)	Full relief from inheritance tax on agricultural and business property applies to the first £2.5 million, with 50% relief above that. The allowance can pass between spouses.	Estates with farms, business assets or AIM shares worth more than the allowance.
Starts 6 Apr 2026 Area Inheritance tax Status In force (started) What changes Full relief from inheritance tax on agricultural and business property applies to the first £2.5 million, with 50% relief above that. The allowance can pass between spouses. Who it affects Estates with farms, business assets or AIM shares worth more than the allowance. Costing: Office for Budget Responsibility, policy measures database (March 2026): Autumn Budget 2024, Autumn Budget 2025, Spring Forecast 2026. 2025-26: £0m; 2026-27: £136m; 2027-28: £290m; 2028-29: £309m; 2029-30: £312m; 2030-31: £331m. Costed across three fiscal events: the original reform (Autumn Budget 2024), transferable allowances (Budget 2025) and the higher £2.5 million allowance (Spring Forecast 2026). The figures shown add up the OBR's record of each. Sources: HMRC, Changes to agricultural property relief and business property relief. Checked 24 September 2026.
Two-child limit abolished Details for Two-child limit abolished	6 Apr 2026	Benefits	costs £3.2bn in 2030-31	In force (started)	Families on Universal Credit and tax credits get the child element for every child, not only the first two.	Families with three or more children on Universal Credit.
Starts 6 Apr 2026 Area Benefits Status In force (started) What changes Families on Universal Credit and tax credits get the child element for every child, not only the first two. Who it affects Families with three or more children on Universal Credit. Costing: Office for Budget Responsibility, policy measures database (March 2026): Autumn Budget 2025. 2025-26: £0m; 2026-27: −£2.4bn; 2027-28: −£2.6bn; 2028-29: −£2.8bn; 2029-30: −£3.1bn; 2030-31: −£3.2bn. Family on Universal Credit with 3 children: £3,647 a year better off. The child element of £303.94 a month for the third child, at 2026-27 rates; less where the family's income reduces its award. Sources: DWP, Poverty impacts of social security changes at Budget 2025. Checked 24 September 2026.
Universal Credit: standard allowance up, health element down for new claims Details for Universal Credit: standard allowance up, health element down for new claims	6 Apr 2026	Benefits	raises £950m in 2030-31	In force (started)	The Universal Credit standard allowance rises faster than inflation each April to 2029 (2.3% above inflation in 2026-27, rising to 4.8% by 2029-30). The health element is halved for new claims from April 2026 and frozen for existing claimants, with protections for people with the most severe conditions and at the end of life.	About 6.7 million Universal Credit households gain from the higher standard allowance; new claimants with limited capability for work and work-related activity get a lower health element.
Starts 6 Apr 2026 Area Benefits Status In force (started) What changes The Universal Credit standard allowance rises faster than inflation each April to 2029 (2.3% above inflation in 2026-27, rising to 4.8% by 2029-30). The health element is halved for new claims from April 2026 and frozen for existing claimants, with protections for people with the most severe conditions and at the end of life. Who it affects About 6.7 million Universal Credit households gain from the higher standard allowance; new claimants with limited capability for work and work-related activity get a lower health element. Costing: Budget 2025, Table 4.2 lines 2 and 3 and Table 4.1 line 85 combined. 2025-26: £0m; 2026-27: −£345m; 2027-28: £55m; 2028-29: £325m; 2029-30: £565m; 2030-31: £950m. Sources: DWP, Universal Credit Bill: impact assessment (July 2025); DWP, Benefit and pension rates 2026 to 2027. Checked 24 September 2026.
£1 vehicle tax for lorries Details for £1 vehicle tax for lorries	1 Jul 2026 to 30 Jun 2027	Motoring	Not yet costed	In force (started)	Heavy goods vehicles pay £1 in vehicle excise duty for twelve months.	Operators of heavy goods vehicles.
Starts 1 Jul 2026 to 30 Jun 2027 Area Motoring Status In force (started) What changes Heavy goods vehicles pay £1 in vehicle excise duty for twelve months. Who it affects Operators of heavy goods vehicles. Not yet costed; the HMRC impact note leaves the Exchequer figures blank until Budget 2026. Sources: HMRC, 12-month vehicle excise duty holiday for HGVs. Checked 24 September 2026.
No VAT on household electricity for six months Details for No VAT on household electricity for six months	1 Oct 2026 to 31 Mar 2027	Energy bills	Not yet costed	Law passed	VAT on domestic electricity in Great Britain falls from 5% to 0% for bills covering 1 October 2026 to 31 March 2027.	Every household in Great Britain that pays for electricity, and eligible charities and care homes.
Starts 1 Oct 2026 to 31 Mar 2027 Area Energy bills Status Law passed What changes VAT on domestic electricity in Great Britain falls from 5% to 0% for bills covering 1 October 2026 to 31 March 2027. Who it affects Every household in Great Britain that pays for electricity, and eligible charities and care homes. Not yet certified by the OBR. The government's press release puts it at around £850 million in 2026-27, about £45 off a typical bill under the October price cap; final costings are due at Budget 2026. Typical household under the October 2026 price cap, over the six months: £45 more. The government's own estimate. Sources: HMRC, Temporary zero rate of VAT for domestic electricity in Great Britain; Prime Minister's Office, press release. Checked 24 September 2026.
Vaping Products Duty Details for Vaping Products Duty	1 Oct 2026	Spending and duties	raises £565m in 2030-31	Law passed	A duty of £2.20 per 10ml on vaping liquid, with duty stamps, and a one-off rise in tobacco duty alongside it.	People who vape, and the businesses that make, import and sell vaping products.
Starts 1 Oct 2026 Area Spending and duties Status Law passed What changes A duty of £2.20 per 10ml on vaping liquid, with duty stamps, and a one-off rise in tobacco duty alongside it. Who it affects People who vape, and the businesses that make, import and sell vaping products. Costing: Budget 2025, Table 4.2 (re-costed), line 13. 2025-26: −£50m; 2026-27: £135m; 2027-28: £400m; 2028-29: £465m; 2029-30: £530m; 2030-31: £565m. Sources: HMRC, Introduction of Vaping Products Duty from 1 October 2026. Checked 24 September 2026.
£2 bus fare cap in England Details for £2 bus fare cap in England	1 Jan 2027 to 31 Dec 2027	Other	Not yet costed	Announced	Single bus fares outside London are capped at £2 through 2027, down from £3.	Bus passengers in England outside London.
Starts 1 Jan 2027 to 31 Dec 2027 Area Other Status Announced What changes Single bus fares outside London are capped at £2 through 2027, down from £3. Who it affects Bus passengers in England outside London. A spending decision: the government puts the cost at £400 million, funded from within existing budgets. Not on an OBR scorecard yet. Saved on each single bus journey that would have cost £3: £1 more. Sources: Department for Transport, press release. Checked 24 September 2026.
Carbon border adjustment mechanism Details for Carbon border adjustment mechanism	1 Jan 2027	Business	raises £320m in 2030-31	Law passed	A charge on the carbon emitted in making certain imported goods, such as steel, aluminium and cement.	Businesses importing carbon-intensive goods.
Starts 1 Jan 2027 Area Business Status Law passed What changes A charge on the carbon emitted in making certain imported goods, such as steel, aluminium and cement. Who it affects Businesses importing carbon-intensive goods. Costing: Budget 2025, Table 4.2 (re-costed), line 19. 2025-26: £0m; 2026-27: £70m; 2027-28: £310m; 2028-29: £360m; 2029-30: £345m; 2030-31: £320m. Sources: HMRC, Introduction of carbon border adjustment mechanism. Checked 24 September 2026.
Fuel duty: the 5p cut ends Details for Fuel duty: the 5p cut ends	1 Jan 2027	Motoring	costs £841m in 2030-31	Announced; not yet costed by the OBR	The temporary 5p a litre cut in fuel duty on petrol and diesel runs to 31 December 2026. Unless Budget 2026 changes it, the rate rises from 52.95p to 55.95p a litre on 1 January 2027 and to 57.95p on 1 March 2027.	Everyone who buys petrol or diesel.
Starts 1 Jan 2027 Area Motoring Status Announced; not yet costed by the OBR What changes The temporary 5p a litre cut in fuel duty on petrol and diesel runs to 31 December 2026. Unless Budget 2026 changes it, the rate rises from 52.95p to 55.95p a litre on 1 January 2027 and to 57.95p on 1 March 2027. Who it affects Everyone who buys petrol or diesel. Costing: Office for Budget Responsibility, policy measures database (March 2026): Autumn Budget 2025. 2025-26: −£47m; 2026-27: −£2.4bn; 2027-28: −£856m; 2028-29: −£857m; 2029-30: −£850m; 2030-31: −£841m. The May 2026 extension to 31 December 2026 has not yet been costed; the Treasury says final rates and costings come at Budget 2026. Petrol or diesel car, 10,000 miles a year at 40 mpg: £68 a year more. About 1,137 litres × 5p, plus VAT on the duty. Sources: HMRC, Amended fuel duty rates for 2026 to 2027; HM Treasury, press release. Checked 24 September 2026.
Extra business rates cut for pubs, clubs and live music venues Details for Extra business rates cut for pubs, clubs and live music venues	1 Apr 2027	Business	Not yet costed	Announced; not yet costed by the OBR	A further 20% cut in business rates bills for pubs, clubs and live music venues in England from April 2027.	About 32,000 venues in England.
Starts 1 Apr 2027 Area Business Status Announced; not yet costed by the OBR What changes A further 20% cut in business rates bills for pubs, clubs and live music venues in England from April 2027. Who it affects About 32,000 venues in England. The government says around £100 million a year and that a typical pub saves about £1,100. Not yet certified by the OBR. Sources: Prime Minister's Office, press release. Checked 24 September 2026.
Remote betting duty of 25% Details for Remote betting duty of 25%	1 Apr 2027	Spending and duties	raises £1.2bn in 2030-31	Announced	A new remote betting rate of 25% on online betting, after Remote Gaming Duty rose to 40% in April 2026.	Online gambling operators.
Starts 1 Apr 2027 Area Spending and duties Status Announced What changes A new remote betting rate of 25% on online betting, after Remote Gaming Duty rose to 40% in April 2026. Who it affects Online gambling operators. Costing: Office for Budget Responsibility, policy measures database (March 2026): Autumn Budget 2025. 2025-26: £0m; 2026-27: £812m; 2027-28: £1.1bn; 2028-29: £1.1bn; 2029-30: £1.1bn; 2030-31: £1.2bn. Sources: HMRC, Changes to gambling duties. Checked 24 September 2026.
Cash ISA limit cut to £12,000 for under-65s Details for Cash ISA limit cut to £12,000 for under-65s	6 Apr 2027	Savings and investments	costs £13m in 2030-31	Announced	Savers under 65 can put at most £12,000 a year into a cash ISA. The overall ISA limit stays at £20,000, so the rest can go into a stocks and shares ISA. ISA limits are frozen to 2030-31.	Savers under 65 who pay more than £12,000 a year into cash ISAs.
Starts 6 Apr 2027 Area Savings and investments Status Announced What changes Savers under 65 can put at most £12,000 a year into a cash ISA. The overall ISA limit stays at £20,000, so the rest can go into a stocks and shares ISA. ISA limits are frozen to 2030-31. Who it affects Savers under 65 who pay more than £12,000 a year into cash ISAs. Costing: Office for Budget Responsibility, policy measures database (March 2026): Autumn Budget 2025. 2025-26: £0m; 2026-27: −£6m; 2027-28: −£10m; 2028-29: −£3m; 2029-30: −£36m; 2030-31: −£13m. Sources: HMRC, Reduction in the cash Individual Savings Account limit. Checked 24 September 2026.
Higher tax rates on property income Details for Higher tax rates on property income	6 Apr 2027	Property	raises £444m in 2030-31	Announced	Rental profits are taxed at their own rates of 22%, 42% and 47%, two points above the rates on earnings.	Landlords who own property personally rather than through a company.
Starts 6 Apr 2027 Area Property Status Announced What changes Rental profits are taxed at their own rates of 22%, 42% and 47%, two points above the rates on earnings. Who it affects Landlords who own property personally rather than through a company. Costing: Office for Budget Responsibility, policy measures database (March 2026): Autumn Budget 2025. 2025-26: £0m; 2026-27: £1m; 2027-28: £7m; 2028-29: £590m; 2029-30: £434m; 2030-31: £444m. A landlord with £10,000 of taxable rental profit: £200 a year more. 2 percentage points on £10,000. Sources: HMRC, Changes to tax rates for property, savings and dividend income. Checked 24 September 2026.
Higher tax rates on savings interest Details for Higher tax rates on savings interest	6 Apr 2027	Savings and investments	raises £507m in 2030-31	Announced	Interest above the personal savings allowance is taxed at 22%, 42% and 47%, two points higher than now. The £5,000 starting rate band for savings is frozen to April 2031.	Savers whose interest is above their personal savings allowance (£1,000 for basic-rate taxpayers, £500 for higher-rate) and outside an ISA.
Starts 6 Apr 2027 Area Savings and investments Status Announced What changes Interest above the personal savings allowance is taxed at 22%, 42% and 47%, two points higher than now. The £5,000 starting rate band for savings is frozen to April 2031. Who it affects Savers whose interest is above their personal savings allowance (£1,000 for basic-rate taxpayers, £500 for higher-rate) and outside an ISA. Costing: Office for Budget Responsibility, policy measures database (March 2026): Autumn Budget 2025. 2025-26: £0m; 2026-27: £3m; 2027-28: £53m; 2028-29: £523m; 2029-30: £469m; 2030-31: £507m. Basic-rate taxpayer with £3,000 of interest outside an ISA: £40 a year more. 2 percentage points on £2,000 (after a £1,000 allowance). Higher-rate taxpayer with £3,000 of interest outside an ISA: £50 a year more. 2 percentage points on £2,500 (after a £500 allowance). Sources: HMRC, Changes to tax rates for property, savings and dividend income. Checked 24 September 2026.
Inheritance tax on unused pensions Details for Inheritance tax on unused pensions	6 Apr 2027	Inheritance tax	raises £1.7bn in 2030-31	Law passed	Most unused pension funds and death benefits count as part of an estate for inheritance tax. Death-in-service benefits are excluded.	Estates that include unused pension savings and are above the inheritance tax thresholds.
Starts 6 Apr 2027 Area Inheritance tax Status Law passed What changes Most unused pension funds and death benefits count as part of an estate for inheritance tax. Death-in-service benefits are excluded. Who it affects Estates that include unused pension savings and are above the inheritance tax thresholds. Costing: Budget 2025, Table 4.2 (re-costed), line 10. 2025-26: £0m; 2026-27: £0m; 2027-28: £710m; 2028-29: £1.5bn; 2029-30: £1.6bn; 2030-31: £1.7bn. Sources: HMRC, Inheritance Tax on unused pension funds and death benefits. Checked 24 September 2026.
Plan 2 student loan threshold frozen Details for Plan 2 student loan threshold frozen	6 Apr 2027	Other	raises £378m in 2030-31	Announced	The income above which Plan 2 graduates repay is frozen at £29,385 for three years from April 2027, then rises with inflation from April 2030.	Graduates on Plan 2 loans (mostly people who started university in England between 2012 and 2022).
Starts 6 Apr 2027 Area Other Status Announced What changes The income above which Plan 2 graduates repay is frozen at £29,385 for three years from April 2027, then rises with inflation from April 2030. Who it affects Graduates on Plan 2 loans (mostly people who started university in England between 2012 and 2022). Costing: Office for Budget Responsibility, policy measures database (March 2026): Autumn Budget 2025. 2025-26: £283m; 2026-27: £5.9bn; 2027-28: £253m; 2028-29: £289m; 2029-30: £357m; 2030-31: £378m. The large 2026-27 figure is an accounting effect on the value of the loan book, not cash collected that year. Repaid a year for every £1,000 the threshold would otherwise have risen: £90 a year more. 9 percentage points on £1,000. Sources: HM Treasury, Budget 2025 policy costings. Checked 24 September 2026.
State Pension rise under the triple lock Details for State Pension rise under the triple lock	6 Apr 2027	Pensions	Not yet costed	To be set at the next Budget	The State Pension rises in April 2027 by the highest of September 2026 inflation, earnings growth or 2.5%. The rate is set at Budget 2026.	About 12 million people receiving the State Pension.
Starts 6 Apr 2027 Area Pensions Status To be set at the next Budget What changes The State Pension rises in April 2027 by the highest of September 2026 inflation, earnings growth or 2.5%. The rate is set at Budget 2026. Who it affects About 12 million people receiving the State Pension. The rise is part of the OBR's forecast rather than a scored policy decision. The rate is not yet known. Sources: HM Treasury, Budget 2025. Checked 24 September 2026.
Soft drinks levy extended Details for Soft drinks levy extended	1 Jan 2028	Spending and duties	raises £42m in 2030-31	Announced	The lower sugar threshold for the Soft Drinks Industry Levy falls from 5g to 4.5g per 100ml and the levy covers milk-based drinks.	Producers and importers of sugary drinks.
Starts 1 Jan 2028 Area Spending and duties Status Announced What changes The lower sugar threshold for the Soft Drinks Industry Levy falls from 5g to 4.5g per 100ml and the levy covers milk-based drinks. Who it affects Producers and importers of sugary drinks. Costing: Office for Budget Responsibility, policy measures database (March 2026): Autumn Budget 2025. 2025-26: £0m; 2026-27: £0m; 2027-28: £11m; 2028-29: £39m; 2029-30: £41m; 2030-31: £42m. Sources: HMRC, Changes to the Soft Drinks Industry Levy. Checked 24 September 2026.
High Value Council Tax Surcharge Details for High Value Council Tax Surcharge	1 Apr 2028	Property	raises £437m in 2030-31	Announced	Owners of homes in England valued at £2 million or more pay a yearly surcharge on top of council tax: £2,500 (£2m to £2.5m), £3,500 (£2.5m to £3.5m), £5,000 (£3.5m to £5m) or £7,500 (£5m and above), rising with inflation from 2029-30. The money goes to central government, not councils.	Owners (not tenants) of fewer than 1% of homes in England.
Starts 1 Apr 2028 Area Property Status Announced What changes Owners of homes in England valued at £2 million or more pay a yearly surcharge on top of council tax: £2,500 (£2m to £2.5m), £3,500 (£2.5m to £3.5m), £5,000 (£3.5m to £5m) or £7,500 (£5m and above), rising with inflation from 2029-30. The money goes to central government, not councils. Who it affects Owners (not tenants) of fewer than 1% of homes in England. Costing: Office for Budget Responsibility, policy measures database (March 2026): Autumn Budget 2025. 2025-26: −£62m; 2026-27: −£121m; 2027-28: −£155m; 2028-29: £399m; 2029-30: £432m; 2030-31: £437m. The early negative figures are the expected effect on stamp duty and capital gains tax as buyers and sellers respond before it starts. Home valued at £2.2 million: £2,500 a year more. Home valued at £6 million: £7,500 a year more. Sources: MHCLG, High Value Council Tax Surcharge. Checked 24 September 2026.
Pay-per-mile charge for electric cars (eVED) Details for Pay-per-mile charge for electric cars (eVED)	1 Apr 2028	Motoring	raises £1.9bn in 2030-31	Announced	Electric Vehicle Excise Duty charges 3p a mile for fully electric and hydrogen cars and 1.5p a mile for plug-in hybrids, on top of normal vehicle tax, rising with inflation from 2029-30. It is paid with vehicle tax on estimated mileage and settled against actual mileage.	Owners of electric and plug-in hybrid cars; the Treasury expects about 5.6 million cars in 2028-29.
Starts 1 Apr 2028 Area Motoring Status Announced What changes Electric Vehicle Excise Duty charges 3p a mile for fully electric and hydrogen cars and 1.5p a mile for plug-in hybrids, on top of normal vehicle tax, rising with inflation from 2029-30. It is paid with vehicle tax on estimated mileage and settled against actual mileage. Who it affects Owners of electric and plug-in hybrid cars; the Treasury expects about 5.6 million cars in 2028-29. Costing: Office for Budget Responsibility, policy measures database (March 2026): Autumn Budget 2025. 2025-26: −£3m; 2026-27: −£10m; 2027-28: −£16m; 2028-29: £1.1bn; 2029-30: £1.4bn; 2030-31: £1.9bn. Fully electric car, 10,000 miles a year: £300 a year more. 3p a mile × 10,000 miles, on top of standard vehicle tax. Plug-in hybrid, 10,000 miles a year: £150 a year more. 1.5p a mile × 10,000 miles, on top of standard vehicle tax. Sources: HMRC, Electric Vehicle Excise Duty; HM Treasury, consultation outcome. Checked 24 September 2026.
Employer National Insurance threshold frozen to 2031 Details for Employer National Insurance threshold frozen to 2031	6 Apr 2028 to 5 Apr 2031	National Insurance	raises £927m in 2030-31	Announced	The £5,000 threshold above which employers pay National Insurance stays frozen to April 2031.	Employers.
Starts 6 Apr 2028 to 5 Apr 2031 Area National Insurance Status Announced What changes The £5,000 threshold above which employers pay National Insurance stays frozen to April 2031. Who it affects Employers. Costing: Office for Budget Responsibility, policy measures database (March 2026): Autumn Budget 2025. 2025-26: £0m; 2026-27: £0m; 2027-28: −£3m; 2028-29: £289m; 2029-30: £616m; 2030-31: £927m. Sources: HM Treasury, Budget 2025 policy costings. Checked 24 September 2026.
Income tax and National Insurance thresholds frozen to 2031 Details for Income tax and National Insurance thresholds frozen to 2031	6 Apr 2028 to 5 Apr 2031	Income tax	raises £12.4bn in 2030-31	Law passed	The Personal Allowance (£12,570), the higher-rate threshold (£50,270) and the matching National Insurance thresholds stay frozen for three more years, to April 2031, instead of rising with inflation from April 2028.	Almost everyone who pays income tax or National Insurance, including pensioners with taxable income.
Starts 6 Apr 2028 to 5 Apr 2031 Area Income tax Status Law passed What changes The Personal Allowance (£12,570), the higher-rate threshold (£50,270) and the matching National Insurance thresholds stay frozen for three more years, to April 2031, instead of rising with inflation from April 2028. Who it affects Almost everyone who pays income tax or National Insurance, including pensioners with taxable income. Costing: Office for Budget Responsibility, policy measures database (March 2026): Autumn Budget 2025. 2025-26: £0m; 2026-27: £0m; 2027-28: −£24m; 2028-29: £3.4bn; 2029-30: £7.8bn; 2030-31: £12.4bn. Employee earning £25,000: £226 a year more in 2030-31. Income tax and National Insurance with thresholds frozen, against thresholds raised with the OBR's inflation forecast from April 2028 (a Personal Allowance of about £13,380 and a higher-rate threshold of about £53,580 by 2030-31). Pay held at the same cash figure; outside Scotland. Employee earning £35,000: £226 a year more in 2030-31. Income tax and National Insurance with thresholds frozen, against thresholds raised with the OBR's inflation forecast from April 2028 (a Personal Allowance of about £13,380 and a higher-rate threshold of about £53,580 by 2030-31). Pay held at the same cash figure; outside Scotland. Employee earning £50,000: £226 a year more in 2030-31. Income tax and National Insurance with thresholds frozen, against thresholds raised with the OBR's inflation forecast from April 2028 (a Personal Allowance of about £13,380 and a higher-rate threshold of about £53,580 by 2030-31). Pay held at the same cash figure; outside Scotland. Employee earning £70,000: £690 a year more in 2030-31. Income tax and National Insurance with thresholds frozen, against thresholds raised with the OBR's inflation forecast from April 2028 (a Personal Allowance of about £13,380 and a higher-rate threshold of about £53,580 by 2030-31). Pay held at the same cash figure; outside Scotland. Sources: HMRC, Maintaining income tax and equivalent National Insurance thresholds until 5 April 2031. Checked 24 September 2026.
Customs duty on low-value imports Details for Customs duty on low-value imports	1 Mar 2029	Spending and duties	raises £554m in 2030-31	Announced	The relief from customs duty on imports worth £135 or less ends, changing how parcels bought from overseas are taxed.	Shoppers and businesses importing low-value goods.
Starts 1 Mar 2029 Area Spending and duties Status Announced What changes The relief from customs duty on imports worth £135 or less ends, changing how parcels bought from overseas are taxed. Who it affects Shoppers and businesses importing low-value goods. Costing: Office for Budget Responsibility, policy measures database (March 2026): Autumn Budget 2025. 2025-26: £0m; 2026-27: £0m; 2027-28: £0m; 2028-29: £42m; 2029-30: £535m; 2030-31: £554m. Sources: HMRC, Reforming customs rules for low value imports. Checked 24 September 2026.
National Insurance relief on salary sacrifice capped at £2,000 Details for National Insurance relief on salary sacrifice capped at £2,000	6 Apr 2029	National Insurance	raises £2.6bn in 2030-31	Announced	Only the first £2,000 a year of pension contributions made through salary sacrifice is free of employee and employer National Insurance.	Employees who sacrifice more than £2,000 of salary a year into a pension, and their employers.
Starts 6 Apr 2029 Area National Insurance Status Announced What changes Only the first £2,000 a year of pension contributions made through salary sacrifice is free of employee and employer National Insurance. Who it affects Employees who sacrifice more than £2,000 of salary a year into a pension, and their employers. Costing: Office for Budget Responsibility, policy measures database (March 2026): Autumn Budget 2025. 2025-26: £0m; 2026-27: −£38m; 2027-28: −£56m; 2028-29: −£75m; 2029-30: £4.8bn; 2030-31: £2.6bn. Employee sacrificing £5,000 a year (employee NI at 8%): £240 a year more. National Insurance on the £3,000 above the £2,000 cap. Their employer (employer NI at 15%): £450 a year more. Employee sacrificing £10,000 a year (employee NI at 2%): £160 a year more. National Insurance on the £8,000 above the £2,000 cap. Their employer (employer NI at 15%): £1,200 a year more. Sources: HMRC, Changes to salary sacrifice for pensions from April 2029. Checked 24 September 2026.
Inheritance tax thresholds frozen to 2031 Details for Inheritance tax thresholds frozen to 2031	6 Apr 2030 to 5 Apr 2031	Inheritance tax	raises £132m in 2030-31	Announced	The £325,000 nil-rate band, the £175,000 residence nil-rate band and the £2.5 million allowance for full agricultural and business property relief stay frozen to April 2031.	Estates near or above the inheritance tax thresholds.
Starts 6 Apr 2030 to 5 Apr 2031 Area Inheritance tax Status Announced What changes The £325,000 nil-rate band, the £175,000 residence nil-rate band and the £2.5 million allowance for full agricultural and business property relief stay frozen to April 2031. Who it affects Estates near or above the inheritance tax thresholds. Costing: Office for Budget Responsibility, policy measures database (March 2026): Autumn Budget 2025. 2025-26: £0m; 2026-27: £0m; 2027-28: £0m; 2028-29: £0m; 2029-30: £0m; 2030-31: £132m. Sources: HM Treasury, Budget 2025 policy costings. Checked 24 September 2026.

Source: Office for Budget Responsibility, Policy measures database, March 2026, published 3 March 2026; HM Treasury, Budget 2025: supporting documents (Table 4.1 policy decisions, Table 4.2, Policy costings), published 26 November 2025.

How much each one raises or costs

The official costings side by side. They come from the OBR’s policy measures database, which records every measure the Treasury scores at each fiscal event, added up across the taxes and spending lines it affects. Where a measure is not in the database, the Treasury’s printed scorecard is used, and the table says which.

What each change raises (+) or costs (−) the Exchequer in the last year costed, £ million

Bar chart of official costings. The largest raiser is Income tax and National Insurance thresholds frozen to 2031, raises £12.4bn in 2030-31; the largest cost is Two-child limit abolished, costs £3.2bn.

Changes worth less than £100 million a year are in the table above. Costings are as scored at the fiscal event named for each change.

The numbers behind this chart

What each change raises (+) or costs (−) the Exchequer in the last year costed, £ million (£ million a year (+ raises money, − costs money))
Item	£ million a year
Income tax and National Insurance thresholds frozen to 2031 (2030-31)	£12,435m
National Insurance relief on salary sacrifice capped at £2,000 (2030-31)	£2,584m
Pay-per-mile charge for electric cars (eVED) (2030-31)	£1,867m
Inheritance tax on unused pensions (2030-31)	£1,665m
Higher tax rates on dividends (2030-31)	£1,390m
Remote betting duty of 25% (2030-31)	£1,154m
Universal Credit: standard allowance up, health element down for new claims (2030-31)	£950m
Employer National Insurance threshold frozen to 2031 (2030-31)	£927m
Vaping Products Duty (2030-31)	£565m
Customs duty on low-value imports (2030-31)	£554m
Higher tax rates on savings interest (2030-31)	£507m
Higher tax rates on property income (2030-31)	£444m
High Value Council Tax Surcharge (2030-31)	£437m
Plan 2 student loan threshold frozen (2030-31)	£378m
Inheritance tax relief for farms and businesses limited (2030-31)	£331m
Carbon border adjustment mechanism (2030-31)	£320m
Inheritance tax thresholds frozen to 2031 (2030-31)	£132m
Fuel duty: the 5p cut ends (2030-31)	£-841m
Two-child limit abolished (2030-31)	£-3,235m

What it means for you: worked examples

Each example is one household at stated assumptions, worked out from the rates in force now and, for the threshold freeze, the OBR’s inflation forecast. Your own position depends on your income, where you live and what else changes, so these are illustrations, not a calculator.

What each change means for a typical household (worked examples)
Change	Household	Effect	How it is worked out
About £150 off energy bills Details for About £150 off energy bills	Typical household, the government's estimate	£150 a year more	Ending the Energy Company Obligation has no scorecard line because it was funded through bills.
Household Typical household, the government's estimate How it is worked out Ending the Energy Company Obligation has no scorecard line because it was funded through bills.
Higher tax rates on dividends Details for Higher tax rates on dividends	£5,000 of dividends outside an ISA, basic or higher rate	£90 a year more	2 percentage points on £4,500 (after a £500 allowance).
Household £5,000 of dividends outside an ISA, basic or higher rate How it is worked out 2 percentage points on £4,500 (after a £500 allowance).
Two-child limit abolished Details for Two-child limit abolished	Family on Universal Credit with 3 children	£3,647 a year better off	The child element of £303.94 a month for the third child, at 2026-27 rates; less where the family's income reduces its award.
Household Family on Universal Credit with 3 children How it is worked out The child element of £303.94 a month for the third child, at 2026-27 rates; less where the family's income reduces its award.
No VAT on household electricity for six months Details for No VAT on household electricity for six months	Typical household under the October 2026 price cap, over the six months	£45 more	The government's own estimate.
Household Typical household under the October 2026 price cap, over the six months How it is worked out The government's own estimate.
£2 bus fare cap in England Details for £2 bus fare cap in England	Saved on each single bus journey that would have cost £3	£1 more
Household Saved on each single bus journey that would have cost £3
Fuel duty: the 5p cut ends Details for Fuel duty: the 5p cut ends	Petrol or diesel car, 10,000 miles a year at 40 mpg	£68 a year more	About 1,137 litres × 5p, plus VAT on the duty.
Household Petrol or diesel car, 10,000 miles a year at 40 mpg How it is worked out About 1,137 litres × 5p, plus VAT on the duty.
Higher tax rates on property income Details for Higher tax rates on property income	A landlord with £10,000 of taxable rental profit	£200 a year more	2 percentage points on £10,000.
Household A landlord with £10,000 of taxable rental profit How it is worked out 2 percentage points on £10,000.
Higher tax rates on savings interest Details for Higher tax rates on savings interest	Basic-rate taxpayer with £3,000 of interest outside an ISA	£40 a year more	2 percentage points on £2,000 (after a £1,000 allowance).
Household Basic-rate taxpayer with £3,000 of interest outside an ISA How it is worked out 2 percentage points on £2,000 (after a £1,000 allowance).
Higher tax rates on savings interest Details for Higher tax rates on savings interest	Higher-rate taxpayer with £3,000 of interest outside an ISA	£50 a year more	2 percentage points on £2,500 (after a £500 allowance).
Household Higher-rate taxpayer with £3,000 of interest outside an ISA How it is worked out 2 percentage points on £2,500 (after a £500 allowance).
Plan 2 student loan threshold frozen Details for Plan 2 student loan threshold frozen	Repaid a year for every £1,000 the threshold would otherwise have risen	£90 a year more	9 percentage points on £1,000.
Household Repaid a year for every £1,000 the threshold would otherwise have risen How it is worked out 9 percentage points on £1,000.
High Value Council Tax Surcharge Details for High Value Council Tax Surcharge	Home valued at £2.2 million	£2,500 a year more
Household Home valued at £2.2 million
High Value Council Tax Surcharge Details for High Value Council Tax Surcharge	Home valued at £6 million	£7,500 a year more
Household Home valued at £6 million
Pay-per-mile charge for electric cars (eVED) Details for Pay-per-mile charge for electric cars (eVED)	Fully electric car, 10,000 miles a year	£300 a year more	3p a mile × 10,000 miles, on top of standard vehicle tax.
Household Fully electric car, 10,000 miles a year How it is worked out 3p a mile × 10,000 miles, on top of standard vehicle tax.
Pay-per-mile charge for electric cars (eVED) Details for Pay-per-mile charge for electric cars (eVED)	Plug-in hybrid, 10,000 miles a year	£150 a year more	1.5p a mile × 10,000 miles, on top of standard vehicle tax.
Household Plug-in hybrid, 10,000 miles a year How it is worked out 1.5p a mile × 10,000 miles, on top of standard vehicle tax.
Income tax and National Insurance thresholds frozen to 2031 Details for Income tax and National Insurance thresholds frozen to 2031	Employee earning £25,000	£226 a year more (2030-31)	Income tax and National Insurance with thresholds frozen, against thresholds raised with the OBR's inflation forecast from April 2028 (a Personal Allowance of about £13,380 and a higher-rate threshold of about £53,580 by 2030-31). Pay held at the same cash figure; outside Scotland.
Household Employee earning £25,000 How it is worked out Income tax and National Insurance with thresholds frozen, against thresholds raised with the OBR's inflation forecast from April 2028 (a Personal Allowance of about £13,380 and a higher-rate threshold of about £53,580 by 2030-31). Pay held at the same cash figure; outside Scotland.
Income tax and National Insurance thresholds frozen to 2031 Details for Income tax and National Insurance thresholds frozen to 2031	Employee earning £35,000	£226 a year more (2030-31)	Income tax and National Insurance with thresholds frozen, against thresholds raised with the OBR's inflation forecast from April 2028 (a Personal Allowance of about £13,380 and a higher-rate threshold of about £53,580 by 2030-31). Pay held at the same cash figure; outside Scotland.
Household Employee earning £35,000 How it is worked out Income tax and National Insurance with thresholds frozen, against thresholds raised with the OBR's inflation forecast from April 2028 (a Personal Allowance of about £13,380 and a higher-rate threshold of about £53,580 by 2030-31). Pay held at the same cash figure; outside Scotland.
Income tax and National Insurance thresholds frozen to 2031 Details for Income tax and National Insurance thresholds frozen to 2031	Employee earning £50,000	£226 a year more (2030-31)	Income tax and National Insurance with thresholds frozen, against thresholds raised with the OBR's inflation forecast from April 2028 (a Personal Allowance of about £13,380 and a higher-rate threshold of about £53,580 by 2030-31). Pay held at the same cash figure; outside Scotland.
Household Employee earning £50,000 How it is worked out Income tax and National Insurance with thresholds frozen, against thresholds raised with the OBR's inflation forecast from April 2028 (a Personal Allowance of about £13,380 and a higher-rate threshold of about £53,580 by 2030-31). Pay held at the same cash figure; outside Scotland.
Income tax and National Insurance thresholds frozen to 2031 Details for Income tax and National Insurance thresholds frozen to 2031	Employee earning £70,000	£690 a year more (2030-31)	Income tax and National Insurance with thresholds frozen, against thresholds raised with the OBR's inflation forecast from April 2028 (a Personal Allowance of about £13,380 and a higher-rate threshold of about £53,580 by 2030-31). Pay held at the same cash figure; outside Scotland.
Household Employee earning £70,000 How it is worked out Income tax and National Insurance with thresholds frozen, against thresholds raised with the OBR's inflation forecast from April 2028 (a Personal Allowance of about £13,380 and a higher-rate threshold of about £53,580 by 2030-31). Pay held at the same cash figure; outside Scotland.
National Insurance relief on salary sacrifice capped at £2,000 Details for National Insurance relief on salary sacrifice capped at £2,000	Employee sacrificing £5,000 a year (employee NI at 8%)	£240 a year more	National Insurance on the £3,000 above the £2,000 cap.
Household Employee sacrificing £5,000 a year (employee NI at 8%) How it is worked out National Insurance on the £3,000 above the £2,000 cap.
National Insurance relief on salary sacrifice capped at £2,000 Details for National Insurance relief on salary sacrifice capped at £2,000	Their employer (employer NI at 15%)	£450 a year more
Household Their employer (employer NI at 15%)
National Insurance relief on salary sacrifice capped at £2,000 Details for National Insurance relief on salary sacrifice capped at £2,000	Employee sacrificing £10,000 a year (employee NI at 2%)	£160 a year more	National Insurance on the £8,000 above the £2,000 cap.
Household Employee sacrificing £10,000 a year (employee NI at 2%) How it is worked out National Insurance on the £8,000 above the £2,000 cap.
National Insurance relief on salary sacrifice capped at £2,000 Details for National Insurance relief on salary sacrifice capped at £2,000	Their employer (employer NI at 15%)	£1,200 a year more
Household Their employer (employer NI at 15%)

Who gains and who pays: the published analysis

What the published distributional analysis says

HM Treasury, Impact on households: distributional analysis to accompany Budget 2025

Published
26 November 2025
- The Treasury's analysis looks at 2028-29 and at decisions taken since Autumn Budget 2024. It says that all but the richest 10% of households gain from those decisions as a share of their income, with the largest gains, as a share of income, for the lowest-income households.
- It publishes the results as charts only, with no data table, so this site quotes its conclusions rather than reproducing its figures.
Resolution Foundation, Stairway to headroom (November 2025)

Published
27 November 2025
- Extending the income tax and National Insurance threshold freeze costs a typical employee about £220 a year by 2030-31, on the Foundation's estimate.
- In 2028-29 it puts the cost of the freeze extension at about £73 a year for a basic-rate taxpayer, £222 for a higher-rate taxpayer and £52 for a basic-rate pensioner.
- It estimates the richest fifth of households lose about £540 a year on average from the freezes, against about £64 for the poorest fifth.
- It values the end of the two-child limit at about £3,570 a year for each extra child that now qualifies (2029-30, in 2025-26 prices).

The Institute for Fiscal Studies also publishes distributional analysis of each Budget; its site could not be read automatically, so its figures are not reproduced here.

Every measure at the last two fiscal events

The full list the OBR records for Autumn Budget 2025 and Spring Forecast 2026, including measures with no single start date and spending decisions. When a new Budget is published, its measures appear here on the next nightly update, before the dated list above is brought up to date.

Every measure at Autumn Budget 2025 and Spring Forecast 2026, from the OBR’s policy measures database, largest first (£ million, + raises money)
Measure	Event	2026-27	2028-29	2030-31	Dated above
Personal Tax: Maintain the personal income tax and equivalent national insurance thresholds at current levels for a further three years until April 2031 Details for Personal Tax: Maintain the personal income tax and equivalent national insurance thresholds at current levels for a further three years until April 2031	Autumn Budget 2025	£0m	£3.4bn	£12.4bn	Yes
Event Autumn Budget 2025 2028-29 £3.4bn 2030-31 £12.4bn Dated above Yes
SEND: Manage SEND pressures within overall DEL envelope from 28-29 Details for SEND: Manage SEND pressures within overall DEL envelope from 28-29	Autumn Budget 2025	£0m	£6.0bn	£6.4bn	No
Event Autumn Budget 2025 2028-29 £6.0bn 2030-31 £6.4bn Dated above No
Student Loans: Freeze Plan 2 repayment threshold for three years from 6 April 2027 Details for Student Loans: Freeze Plan 2 repayment threshold for three years from 6 April 2027	Autumn Budget 2025	£5.9bn	£289m	£378m	Yes
Event Autumn Budget 2025 2028-29 £289m 2030-31 £378m Dated above Yes
Personal Independence Payment: Not proceeding with Spring Statement 2025 reforms to eligibility Details for Personal Independence Payment: Not proceeding with Spring Statement 2025 reforms to eligibility	Autumn Budget 2025	−£237m	−£3.3bn	−£5.3bn	No
Event Autumn Budget 2025 2028-29 −£3.3bn 2030-31 −£5.3bn Dated above No
SEND: Manage SEND pressures within overall DEL envelope from 28-30 Details for SEND: Manage SEND pressures within overall DEL envelope from 28-30	Autumn Budget 2025	£0m	−£1.8bn	−£5.1bn	No
Event Autumn Budget 2025 2028-29 −£1.8bn 2030-31 −£5.1bn Dated above No
RDEL: Go further on efficiencies and savings Details for RDEL: Go further on efficiencies and savings	Autumn Budget 2025	£0m	£1.4bn	£4.9bn	No
Event Autumn Budget 2025 2028-29 £1.4bn 2030-31 £4.9bn Dated above No
Salary Sacrifice: Limit the value of salary sacrificed pension contributions that can receive employee and employer NICs relief to £2,000 per year from 6 April 2029 Details for Salary Sacrifice: Limit the value of salary sacrificed pension contributions that can receive employee and employer NICs relief to £2,000 per year from 6 April 2029	Autumn Budget 2025	−£38m	−£75m	£2.6bn	Yes
Event Autumn Budget 2025 2028-29 −£75m 2030-31 £2.6bn Dated above Yes
OBR Allowance for Shortfall assumptions - PSGI in CDEL Details for OBR Allowance for Shortfall assumptions - PSGI in CDEL	Autumn Budget 2025	£4.6bn	−£1.7bn	£0m	No
Event Autumn Budget 2025 2028-29 −£1.7bn 2030-31 £0m Dated above No
Additional funding for SEND Details for Additional funding for SEND	Spring Forecast 2026	£0m	−£4.1bn	−£4.4bn	No
Event Spring Forecast 2026 2028-29 −£4.1bn 2030-31 −£4.4bn Dated above No
HM Treasury Allowance for Shortfall assumption - PSGI in CDEL Details for HM Treasury Allowance for Shortfall assumption - PSGI in CDEL	Autumn Budget 2025	£0m	£0m	−£3.3bn	No
Event Autumn Budget 2025 2028-29 £0m 2030-31 −£3.3bn Dated above No
Universal Credit Child Element: Remove the two child limit from April 2026, taking 450,000 children out of poverty Details for Universal Credit Child Element: Remove the two child limit from April 2026, taking 450,000 children out of poverty	Autumn Budget 2025	−£2.4bn	−£2.8bn	−£3.2bn	Yes
Event Autumn Budget 2025 2028-29 −£2.8bn 2030-31 −£3.2bn Dated above Yes
Rebuilding Britain: Accelerate delivery of growth-enhancing capital investment, including the Lower Thames Crossing Details for Rebuilding Britain: Accelerate delivery of growth-enhancing capital investment, including the Lower Thames Crossing	Autumn Budget 2025	−£3.2bn	£1.1bn	−£307m	No
Event Autumn Budget 2025 2028-29 £1.1bn 2030-31 −£307m Dated above No
HM Treasury Allowance for Shortfall assumption - PSCE in RDEL Details for HM Treasury Allowance for Shortfall assumption - PSCE in RDEL	Autumn Budget 2025	£0m	£0m	−£2.9bn	No
Event Autumn Budget 2025 2028-29 £0m 2030-31 −£2.9bn Dated above No
Supplementary Estimates: RDEL plans for 2025-26 Details for Supplementary Estimates: RDEL plans for 2025-26	Spring Forecast 2026	£0m	£0m	£0m	No
Event Spring Forecast 2026 2028-29 £0m 2030-31 £0m Dated above No
HMRC: Further measures to close the tax gap Details for HMRC: Further measures to close the tax gap	Autumn Budget 2025	£434m	£1.3bn	£2.6bn	No
Event Autumn Budget 2025 2028-29 £1.3bn 2030-31 £2.6bn Dated above No
Renewables Obligation: Fund 75% of the domestic share of the Renewables Obligation via the Exchequer over the Spending Review period Details for Renewables Obligation: Fund 75% of the domestic share of the Renewables Obligation via the Exchequer over the Spending Review period	Autumn Budget 2025	−£2.6bn	−£2.2bn	£0m	Yes
Event Autumn Budget 2025 2028-29 −£2.2bn 2030-31 £0m Dated above Yes
Fuel Duty: Cancel uprating for 2026-27; extend the 5p cut in rates to 31 August 2026, then increase by 1p from 1 September 2026, 2p from 1 December 2026, and 2p from 1 March 2027 Details for Fuel Duty: Cancel uprating for 2026-27; extend the 5p cut in rates to 31 August 2026, then increase by 1p from 1 September 2026, 2p from 1 December 2026, and 2p from 1 March 2027	Autumn Budget 2025	−£2.4bn	−£857m	−£841m	Yes
Event Autumn Budget 2025 2028-29 −£857m 2030-31 −£841m Dated above Yes
Business Rates: Introduce both a three year Transitional Relief scheme, partially funded by a 1p Transitional Relief Supplement in 2026/27, and a Supporting Small Business scheme from 1 April 2026 Details for Business Rates: Introduce both a three year Transitional Relief scheme, partially funded by a 1p Transitional Relief Supplement in 2026/27, and a Supporting Small Business scheme from 1 April 2026	Autumn Budget 2025	−£2.1bn	−£882m	−£8m	No
Event Autumn Budget 2025 2028-29 −£882m 2030-31 −£8m Dated above No
British Coal Staff Superannuation Scheme: Transfer investment reserve to scheme members Details for British Coal Staff Superannuation Scheme: Transfer investment reserve to scheme members	Autumn Budget 2025	−£25m	−£21m	−£17m	No
Event Autumn Budget 2025 2028-29 −£21m 2030-31 −£17m Dated above No
OBR Allowance for Shortfall assumptions - PSCE in RDEL Details for OBR Allowance for Shortfall assumptions - PSCE in RDEL	Autumn Budget 2025	£0m	−£1.9bn	£0m	No
Event Autumn Budget 2025 2028-29 −£1.9bn 2030-31 £0m Dated above No
Electric Vehicle Excise Duty (eVED): Introduce a new mileage supplement for electric and plug-in hybrid cars from 1 April 2028 Details for Electric Vehicle Excise Duty (eVED): Introduce a new mileage supplement for electric and plug-in hybrid cars from 1 April 2028	Autumn Budget 2025	−£10m	£1.1bn	£1.9bn	Yes
Event Autumn Budget 2025 2028-29 £1.1bn 2030-31 £1.9bn Dated above Yes
Winter Fuel Payment: Target to pensioners with taxable income below or equal to £35,000 from Winter 2025 Details for Winter Fuel Payment: Target to pensioners with taxable income below or equal to £35,000 from Winter 2025	Autumn Budget 2025	−£1.4bn	−£1.3bn	−£1.3bn	No
Event Autumn Budget 2025 2028-29 −£1.3bn 2030-31 −£1.3bn Dated above No
Writing-down Allowances: Reduce the main rate writing-down allowance to 14% from April 2026 and introduce a new 40% first-year allowance from 1 January 2026 Details for Writing-down Allowances: Reduce the main rate writing-down allowance to 14% from April 2026 and introduce a new 40% first-year allowance from 1 January 2026	Autumn Budget 2025	£1.0bn	£1.5bn	£1.5bn	No
Event Autumn Budget 2025 2028-29 £1.5bn 2030-31 £1.5bn Dated above No
Supplementary Estimates: CDEL plans for 2025-26 Details for Supplementary Estimates: CDEL plans for 2025-26	Spring Forecast 2026	£0m	£0m	£0m	No
Event Spring Forecast 2026 2028-29 £0m 2030-31 £0m Dated above No
Dividend Income: Increase tax rates on dividend income by 2ppts at the ordinary and upper rate from 6 April 2026 Details for Dividend Income: Increase tax rates on dividend income by 2ppts at the ordinary and upper rate from 6 April 2026	Autumn Budget 2025	£278m	£1.2bn	£1.4bn	Yes
Event Autumn Budget 2025 2028-29 £1.2bn 2030-31 £1.4bn Dated above Yes
DWP Fraud and Error: Extend Targeted Case Review of Universal Credit to 2030-31 Details for DWP Fraud and Error: Extend Targeted Case Review of Universal Credit to 2030-31	Autumn Budget 2025	£0m	£0m	£1.3bn	No
Event Autumn Budget 2025 2028-29 £0m 2030-31 £1.3bn Dated above No
Defined Benefit Pensions: Provide inflation protection for pre-1997 pensions in the Pension Protection Fund (PPF) and Financial Assistance Scheme (FAS) where members’ former schemes provided it, from 1 January 2027 Details for Defined Benefit Pensions: Provide inflation protection for pre-1997 pensions in the Pension Protection Fund (PPF) and Financial Assistance Scheme (FAS) where members’ former schemes provided it, from 1 January 2027	Autumn Budget 2025	−£1.3bn	−£60m	−£70m	No
Event Autumn Budget 2025 2028-29 −£60m 2030-31 −£70m Dated above No
Reduced non-fiscal capital provision for intra-government leases Details for Reduced non-fiscal capital provision for intra-government leases	Autumn Budget 2025	−£1.2bn	−£704m	£0m	No
Event Autumn Budget 2025 2028-29 −£704m 2030-31 £0m Dated above No
Gambling Duty: Increase Remote Gaming Duty to 40% from 1 April 2026, introduce a new Remote Betting Rate at 25% (excluding Self-Service Betting Terminals, spread betting, pool betting & UK horseracing) from 1 April 2027, and abolish Bingo Duty from 1 April 2026 Details for Gambling Duty: Increase Remote Gaming Duty to 40% from 1 April 2026, introduce a new Remote Betting Rate at 25% (excluding Self-Service Betting Terminals, spread betting, pool betting & UK horseracing) from 1 April 2027, and abolish Bingo Duty from 1 April 2026	Autumn Budget 2025	£812m	£1.1bn	£1.2bn	Yes
Event Autumn Budget 2025 2028-29 £1.1bn 2030-31 £1.2bn Dated above Yes
Capitalisation direction: Allow a number of LAs to use capital resource to finance specific revenue spending for 2025-26 and 2026-27 to support their financial sustainability Details for Capitalisation direction: Allow a number of LAs to use capital resource to finance specific revenue spending for 2025-26 and 2026-27 to support their financial sustainability	Spring Forecast 2026	−£1.1bn	−£40m	−£59m	No
Event Spring Forecast 2026 2028-29 −£40m 2030-31 −£59m Dated above No
Local Government: Provide financial support to local authorities equal to 90% of the accumulated deficits from Dedicated Schools Grant (DSG) and SEND funding and the application of the Barnett formula to the financial support Details for Local Government: Provide financial support to local authorities equal to 90% of the accumulated deficits from Dedicated Schools Grant (DSG) and SEND funding and the application of the Barnett formula to the financial support	Spring Forecast 2026	−£1.1bn	£0m	£0m	No
Event Spring Forecast 2026 2028-29 £0m 2030-31 £0m Dated above No
Health and Social Care: Bringing forward SR25 funding to support the abolition of NHS England and unlock savings Details for Health and Social Care: Bringing forward SR25 funding to support the abolition of NHS England and unlock savings	Autumn Budget 2025	−£512m	£953m	£1.0bn	No
Event Autumn Budget 2025 2028-29 £953m 2030-31 £1.0bn Dated above No
Capital Gains Tax: Reduce Capital Gains Tax relief on qualifying disposals to employee ownership trusts from 100% to 50% from 26 November 2025 Details for Capital Gains Tax: Reduce Capital Gains Tax relief on qualifying disposals to employee ownership trusts from 100% to 50% from 26 November 2025	Autumn Budget 2025	£184m	£825m	£984m	No
Event Autumn Budget 2025 2028-29 £825m 2030-31 £984m Dated above No
Sizewell C: Reclassify construction costs and recognise income generated through the Regulated Asset Base levy Details for Sizewell C: Reclassify construction costs and recognise income generated through the Regulated Asset Base levy	Autumn Budget 2025	£508m	£674m	£968m	No
Event Autumn Budget 2025 2028-29 £674m 2030-31 £968m Dated above No
Universal Credit: Changes to the standard allowance and health element to protect existing claimants and new health element claimants who meet the Severe Conditions Criteria from April 2026 Details for Universal Credit: Changes to the standard allowance and health element to protect existing claimants and new health element claimants who meet the Severe Conditions Criteria from April 2026	Autumn Budget 2025	−£244m	−£630m	−£944m	No
Event Autumn Budget 2025 2028-29 −£630m 2030-31 −£944m Dated above No
National Insurance: Maintain the secondary threshold for employer contributions at current level for a further three years until April 2031 Details for National Insurance: Maintain the secondary threshold for employer contributions at current level for a further three years until April 2031	Autumn Budget 2025	£0m	£289m	£927m	Yes
Event Autumn Budget 2025 2028-29 £289m 2030-31 £927m Dated above Yes
Pillar 2 rules: UK implementation of internationally agreed changes to the global minimum tax from 1 January 2026 Details for Pillar 2 rules: UK implementation of internationally agreed changes to the global minimum tax from 1 January 2026	Spring Forecast 2026	−£592m	−£674m	−£738m	No
Event Spring Forecast 2026 2028-29 −£674m 2030-31 −£738m Dated above No
Tour Operators' Margin Scheme: Exclude Private Hire Vehicle Services from the scope of the scheme from 2 January 2026 Details for Tour Operators' Margin Scheme: Exclude Private Hire Vehicle Services from the scope of the scheme from 2 January 2026	Autumn Budget 2025	£725m	£654m	£677m	No
Event Autumn Budget 2025 2028-29 £654m 2030-31 £677m Dated above No
Enterprise Management Incentives (EMI): Increase eligibility to allow scale-ups, as well as start-ups, to access the scheme from 6 April 2026 Details for Enterprise Management Incentives (EMI): Increase eligibility to allow scale-ups, as well as start-ups, to access the scheme from 6 April 2026	Autumn Budget 2025	−£71m	−£409m	−£695m	No
Event Autumn Budget 2025 2028-29 −£409m 2030-31 −£695m Dated above No
Main Estimates: Departmental RDEL plans for 2025-26 Details for Main Estimates: Departmental RDEL plans for 2025-26	Autumn Budget 2025	£0m	£0m	£0m	No
Event Autumn Budget 2025 2028-29 £0m 2030-31 £0m Dated above No
Fund agreement with EU to join Erasmus+ in 20274 Details for Fund agreement with EU to join Erasmus+ in 20274	Spring Forecast 2026	£0m	£0m	£0m	No
Event Spring Forecast 2026 2028-29 £0m 2030-31 £0m Dated above No
Property Income: Introduce separate tax rates for property income at 22% for the property basic rate, 42% for the property higher rate and 47% for the property additional rate, from 6 April 2027 Details for Property Income: Introduce separate tax rates for property income at 22% for the property basic rate, 42% for the property higher rate and 47% for the property additional rate, from 6 April 2027	Autumn Budget 2025	£1m	£590m	£444m	Yes
Event Autumn Budget 2025 2028-29 £590m 2030-31 £444m Dated above Yes
Health and Disability Benefits: Improve operations by increasing face-to-face assessments, increasing WCA reassessment capability, and PIP award review changes, starting from April 2026 Details for Health and Disability Benefits: Improve operations by increasing face-to-face assessments, increasing WCA reassessment capability, and PIP award review changes, starting from April 2026	Autumn Budget 2025	£84m	£521m	£454m	No
Event Autumn Budget 2025 2028-29 £521m 2030-31 £454m Dated above No
Jobs and Skills: Invest in Youth Guarantee, Growth and Skills Levy, and employment & skills support Details for Jobs and Skills: Invest in Youth Guarantee, Growth and Skills Levy, and employment & skills support	Autumn Budget 2025	−£519m	−£495m	−£107m	No
Event Autumn Budget 2025 2028-29 −£495m 2030-31 −£107m Dated above No
Low Value Imports: Reform the customs treatment of low value imports from March 2029 Details for Low Value Imports: Reform the customs treatment of low value imports from March 2029	Autumn Budget 2025	£0m	£42m	£554m	Yes
Event Autumn Budget 2025 2028-29 £42m 2030-31 £554m Dated above Yes
Warm Homes Plan: Increase funding for the Warm Homes Plan and expand the Warm Home Discount Scheme Details for Warm Homes Plan: Increase funding for the Warm Homes Plan and expand the Warm Home Discount Scheme	Autumn Budget 2025	−£357m	−£536m	£0m	No
Event Autumn Budget 2025 2028-29 −£536m 2030-31 £0m Dated above No
Savings Income: Increase tax rates on savings income by 2ppts at the basic, higher and additional rate from 6 April 2027 and maintain the Starting Rate of Savings limit at £5000 from April 2026 to April 2031 Details for Savings Income: Increase tax rates on savings income by 2ppts at the basic, higher and additional rate from 6 April 2027 and maintain the Starting Rate of Savings limit at £5000 from April 2026 to April 2031	Autumn Budget 2025	£3m	£523m	£507m	Yes
Event Autumn Budget 2025 2028-29 £523m 2030-31 £507m Dated above Yes
Support for British automotive industry: Increase the Expensive Car Supplement threshold for zero emission vehicles to £50,000, from 1 April 2026 Details for Support for British automotive industry: Increase the Expensive Car Supplement threshold for zero emission vehicles to £50,000, from 1 April 2026	Autumn Budget 2025	−£51m	−£189m	−£505m	No
Event Autumn Budget 2025 2028-29 −£189m 2030-31 −£505m Dated above No
Systems & Compliance: Invest in HMRC, DWP and other departments to: reduce fraud and error in the welfare system & public sector; ensure tax compliance and implement Budget tax measures; and increase departmental resilience to economic shocks Details for Systems & Compliance: Invest in HMRC, DWP and other departments to: reduce fraud and error in the welfare system & public sector; ensure tax compliance and implement Budget tax measures; and increase departmental resilience to economic shocks	Autumn Budget 2025	−£412m	−£294m	−£219m	No
Event Autumn Budget 2025 2028-29 −£294m 2030-31 −£219m Dated above No
Support for British automotive industry: Provide additional Electric Car Grant funding & extend to 2029-30 and invest in EV charging infrastructure Details for Support for British automotive industry: Provide additional Electric Car Grant funding & extend to 2029-30 and invest in EV charging infrastructure	Autumn Budget 2025	−£214m	−£438m	−£25m	No
Event Autumn Budget 2025 2028-29 −£438m 2030-31 −£25m Dated above No
High Value Council Tax Surcharge: Introduce a surcharge on owners of residential properties valued over £2m in England from 1 April 2028 Details for High Value Council Tax Surcharge: Introduce a surcharge on owners of residential properties valued over £2m in England from 1 April 2028	Autumn Budget 2025	−£121m	£399m	£437m	Yes
Event Autumn Budget 2025 2028-29 £399m 2030-31 £437m Dated above Yes
Social Rent Convergence: Allow social housing providers to increase rents above the existing 10-year rent settlement of CPI +1% by £1 per week from 2027-28, increasing to £2 per week from 2028-29 Details for Social Rent Convergence: Allow social housing providers to increase rents above the existing 10-year rent settlement of CPI +1% by £1 per week from 2027-28, increasing to £2 per week from 2028-29	Spring Forecast 2026	£0m	−£212m	−£401m	No
Event Spring Forecast 2026 2028-29 −£212m 2030-31 −£401m Dated above No
NHS: Investing in NHS technology to improve productivity Details for NHS: Investing in NHS technology to improve productivity	Autumn Budget 2025	£0m	£0m	£0m	No
Event Autumn Budget 2025 2028-29 £0m 2030-31 £0m Dated above No
Business Rates Retention: Increase in safety net payments to LAs and fall in levy receipts following the BRR reset in 2026-27 Details for Business Rates Retention: Increase in safety net payments to LAs and fall in levy receipts following the BRR reset in 2026-27	Spring Forecast 2026	−£324m	−£50m	£76m	No
Event Spring Forecast 2026 2028-29 −£50m 2030-31 £76m Dated above No
Motability: Introduce VAT at the standard rate on Advance Payments paid to Motability or equivalent schemes, and Insurance Premium Tax at the standard rate on insurance related to vehicle leases, from 1 July 2026 Details for Motability: Introduce VAT at the standard rate on Advance Payments paid to Motability or equivalent schemes, and Insurance Premium Tax at the standard rate on insurance related to vehicle leases, from 1 July 2026	Autumn Budget 2025	£92m	£226m	£303m	No
Event Autumn Budget 2025 2028-29 £226m 2030-31 £303m Dated above No
Emissions Trading Scheme (ETS): Expansion of the UK ETS to International Maritime Routes from 2028 Details for Emissions Trading Scheme (ETS): Expansion of the UK ETS to International Maritime Routes from 2028	Autumn Budget 2025	£0m	£75m	£284m	No
Event Autumn Budget 2025 2028-29 £75m 2030-31 £284m Dated above No
Housing Benefit and Pension Credit Administration: Bring together the administration of pensioner Housing Benefit and Pension Credit from Autumn 2026 Details for Housing Benefit and Pension Credit Administration: Bring together the administration of pensioner Housing Benefit and Pension Credit from Autumn 2026	Autumn Budget 2025	−£3m	£107m	£265m	No
Event Autumn Budget 2025 2028-29 £107m 2030-31 £265m Dated above No
Business rates: 15% relief for pubs and live music venues in 2026-27, followed by real terms freeze in 2027-28 & 2028-29 Details for Business rates: 15% relief for pubs and live music venues in 2026-27, followed by real terms freeze in 2027-28 & 2028-29	Spring Forecast 2026	−£94m	−£204m	−£2m	No
Event Spring Forecast 2026 2028-29 −£204m 2030-31 −£2m Dated above No
Main Estimates: Departmental CDEL plans for 2025-26 Details for Main Estimates: Departmental CDEL plans for 2025-26	Autumn Budget 2025	£0m	£0m	£0m	No
Event Autumn Budget 2025 2028-29 £0m 2030-31 £0m Dated above No
Carbon Border Adjustment Mechanism (CBAM): Remove indirect emissions from scope of the CBAM from 1 January 2027 Details for Carbon Border Adjustment Mechanism (CBAM): Remove indirect emissions from scope of the CBAM from 1 January 2027	Autumn Budget 2025	−£42m	−£178m	−£166m	No
Event Autumn Budget 2025 2028-29 −£178m 2030-31 −£166m Dated above No
Rail Fares: Freeze rail fares in England for one year from 1 March 2026 Details for Rail Fares: Freeze rail fares in England for one year from 1 March 2026	Autumn Budget 2025	−£143m	−£157m	−£167m	No
Event Autumn Budget 2025 2028-29 −£157m 2030-31 −£167m Dated above No
Cap trust charges at £5m for pre-30 October 2024 excluded property trusts for charges applying from 6 April 2025 and close post-departure trade profits loophole from 6 April 2026 Details for Cap trust charges at £5m for pre-30 October 2024 excluded property trusts for charges applying from 6 April 2025 and close post-departure trade profits loophole from 6 April 2026	Autumn Budget 2025	−£5m	£157m	£108m	No
Event Autumn Budget 2025 2028-29 £157m 2030-31 £108m Dated above No
Loan Charge: Government response to the independent review Details for Loan Charge: Government response to the independent review	Autumn Budget 2025	−£93m	£35m	−£96m	No
Event Autumn Budget 2025 2028-29 £35m 2030-31 −£96m Dated above No
Support for British automotive industry: Delay bringing Employee Car Ownership schemes within the Benefit in Kind rules from 6 April 2026 to 6 April 2030, with a two year transition period Details for Support for British automotive industry: Delay bringing Employee Car Ownership schemes within the Benefit in Kind rules from 6 April 2026 to 6 April 2030, with a two year transition period	Autumn Budget 2025	−£149m	−£150m	−£140m	No
Event Autumn Budget 2025 2028-29 −£150m 2030-31 −£140m Dated above No
Tariffs: Changes since Spring 2025 Details for Tariffs: Changes since Spring 2025	Autumn Budget 2025	−£151m	−£100m	−£105m	No
Event Autumn Budget 2025 2028-29 −£100m 2030-31 −£105m Dated above No
Universal Credit: Extend the £2,500 surplus earnings threshold for one year from 6 April 2026 Details for Universal Credit: Extend the £2,500 surplus earnings threshold for one year from 6 April 2026	Autumn Budget 2025	−£147m	£0m	£0m	No
Event Autumn Budget 2025 2028-29 £0m 2030-31 £0m Dated above No
Defined Benefit (DB) Pension Scheme Surplus Extraction: Introduce flexibilities for employers and direct payments to members from April 2027 Details for Defined Benefit (DB) Pension Scheme Surplus Extraction: Introduce flexibilities for employers and direct payments to members from April 2027	Autumn Budget 2025	£28m	£126m	£143m	No
Event Autumn Budget 2025 2028-29 £126m 2030-31 £143m Dated above No
Support for British automotive industry: Extend 100% first-year allowances for zero-emission cars and electric vehicle charge points to 31 March 2027 for Corporation Tax and 5 April 2027 for Income Tax Details for Support for British automotive industry: Extend 100% first-year allowances for zero-emission cars and electric vehicle charge points to 31 March 2027 for Corporation Tax and 5 April 2027 for Income Tax	Autumn Budget 2025	−£143m	£15m	£23m	No
Event Autumn Budget 2025 2028-29 £15m 2030-31 £23m Dated above No
Agricultural Property Relief and Business Property Relief: Increase the allowance for 100% relief from £1 million to £2.5 million from 6 April 2026 Details for Agricultural Property Relief and Business Property Relief: Increase the allowance for 100% relief from £1 million to £2.5 million from 6 April 2026	Spring Forecast 2026	−£63m	−£141m	−£138m	Yes
Event Spring Forecast 2026 2028-29 −£141m 2030-31 −£138m Dated above Yes
DWP Fraud and Error: Improve accuracy in Pension Credit claims from April 2026 Details for DWP Fraud and Error: Improve accuracy in Pension Credit claims from April 2026	Autumn Budget 2025	£13m	£133m	£62m	No
Event Autumn Budget 2025 2028-29 £133m 2030-31 £62m Dated above No
Inheritance Tax: Maintain the nil-rate band, residence nil-rate band, and allowance for 100% rate of agricultural property relief and business property relief for a further year, from April 2030 until April 2031 Details for Inheritance Tax: Maintain the nil-rate band, residence nil-rate band, and allowance for 100% rate of agricultural property relief and business property relief for a further year, from April 2030 until April 2031	Autumn Budget 2025	£0m	£0m	£132m	Yes
Event Autumn Budget 2025 2028-29 £0m 2030-31 £132m Dated above Yes
Landfill Tax: Increase the lower rate by the cash increase of the standard rate from 1 April 2026 and in each year of the forecast period Details for Landfill Tax: Increase the lower rate by the cash increase of the standard rate from 1 April 2026 and in each year of the forecast period	Autumn Budget 2025	£35m	£85m	£128m	No
Event Autumn Budget 2025 2028-29 £85m 2030-31 £128m Dated above No
Venture Capital Schemes: Reduce the VCT scheme Income Tax relief from 6 April 2026 Details for Venture Capital Schemes: Reduce the VCT scheme Income Tax relief from 6 April 2026	Autumn Budget 2025	£0m	£93m	£100m	No
Event Autumn Budget 2025 2028-29 £93m 2030-31 £100m Dated above No
Compensation Payments: Make compensation available to those affected by Post Office Capture IT software shortfalls and deliver recommendations from Volume 1 of the Post Office Horizon IT Inquiry's final report Details for Compensation Payments: Make compensation available to those affected by Post Office Capture IT software shortfalls and deliver recommendations from Volume 1 of the Post Office Horizon IT Inquiry's final report	Autumn Budget 2025	−£123m	−£59m	£0m	No
Event Autumn Budget 2025 2028-29 −£59m 2030-31 £0m Dated above No
Home Office: Provide additional funding to tackle people smuggling gangs Details for Home Office: Provide additional funding to tackle people smuggling gangs	Autumn Budget 2025	£0m	£0m	£0m	No
Event Autumn Budget 2025 2028-29 £0m 2030-31 £0m Dated above No
Transport for London: Supplemental funding for shared fare products following rail fares freeze Details for Transport for London: Supplemental funding for shared fare products following rail fares freeze	Spring Forecast 2026	−£89m	−£89m	£0m	No
Event Spring Forecast 2026 2028-29 −£89m 2030-31 £0m Dated above No
Plug-in hybrid electric vehicle (PHEV) emissions regulatory standard changes and Benefit in Kind easement Details for Plug-in hybrid electric vehicle (PHEV) emissions regulatory standard changes and Benefit in Kind easement	Autumn Budget 2025	£34m	£76m	£85m	No
Event Autumn Budget 2025 2028-29 £76m 2030-31 £85m Dated above No
Agricultural Property Relief and Business Property Relief: Allow any unused allowance for the 100% rate of relief to be transferable between spouses and civil partners from 6 April 2026 Details for Agricultural Property Relief and Business Property Relief: Allow any unused allowance for the 100% rate of relief to be transferable between spouses and civil partners from 6 April 2026	Autumn Budget 2025	−£32m	−£71m	−£70m	Yes
Event Autumn Budget 2025 2028-29 −£71m 2030-31 −£70m Dated above Yes
Venture Capital Schemes: Increase the Venture Capital Trust (VCT) scheme and the Enterprise Investment Scheme (EIS) annual and lifetime investment limits and the gross assets test from 6 April 2026 Details for Venture Capital Schemes: Increase the Venture Capital Trust (VCT) scheme and the Enterprise Investment Scheme (EIS) annual and lifetime investment limits and the gross assets test from 6 April 2026	Autumn Budget 2025	£0m	−£46m	−£53m	No
Event Autumn Budget 2025 2028-29 −£46m 2030-31 −£53m Dated above No
Renewable Obligation: Change in Renewable Obligation indexation mechanism from RPI to CPI from 1 April 2026 Details for Renewable Obligation: Change in Renewable Obligation indexation mechanism from RPI to CPI from 1 April 2026	Spring Forecast 2026	£19m	£55m	£0m	No
Event Spring Forecast 2026 2028-29 £55m 2030-31 £0m Dated above No
UK Listing Relief: Stamp Duty Reserve Tax relief for transfers of a company's securities for a three-year period from the point of listing, effective from 27 November 2025 Details for UK Listing Relief: Stamp Duty Reserve Tax relief for transfers of a company's securities for a three-year period from the point of listing, effective from 27 November 2025	Autumn Budget 2025	−£33m	−£49m	−£52m	No
Event Autumn Budget 2025 2028-29 −£49m 2030-31 −£52m Dated above No
Business Rates: Introduce two new lower multipliers for eligible retail, hospitality and leisure properties funded by a new high-value multiplier from 1 April 2026 Details for Business Rates: Introduce two new lower multipliers for eligible retail, hospitality and leisure properties funded by a new high-value multiplier from 1 April 2026	Autumn Budget 2025	−£51m	£34m	£34m	No
Event Autumn Budget 2025 2028-29 £34m 2030-31 £34m Dated above No
British Business Bank: Expand the Growth Guarantee Scheme to support businesses impacted by changes in global tariffs Details for British Business Bank: Expand the Growth Guarantee Scheme to support businesses impacted by changes in global tariffs	Autumn Budget 2025	£0m	£0m	£0m	No
Event Autumn Budget 2025 2028-29 £0m 2030-31 £0m Dated above No
Cross-border VAT Grouping: Revert to unconditional whole entity cross-border VAT grouping from 26 November 2025 Details for Cross-border VAT Grouping: Revert to unconditional whole entity cross-border VAT grouping from 26 November 2025	Autumn Budget 2025	−£44m	−£10m	−£11m	No
Event Autumn Budget 2025 2028-29 −£10m 2030-31 −£11m Dated above No
Fisheries and Coastal Growth: Launch a fund to support the domestic fishing sector and coastal communities Details for Fisheries and Coastal Growth: Launch a fund to support the domestic fishing sector and coastal communities	Autumn Budget 2025	−£27m	−£35m	−£25m	No
Event Autumn Budget 2025 2028-29 −£35m 2030-31 −£25m Dated above No
Soft Drink Industry Levy: Reduce the levy threshold from 5g to 4.5g/100ml and extend to milk-based drinks and milk substitutes from 1 January 2028 Details for Soft Drink Industry Levy: Reduce the levy threshold from 5g to 4.5g/100ml and extend to milk-based drinks and milk substitutes from 1 January 2028	Autumn Budget 2025	£0m	£39m	£42m	Yes
Event Autumn Budget 2025 2028-29 £39m 2030-31 £42m Dated above Yes
Environmental Regeneration: Launch a new grant scheme for public bodies to support land remediation and reinvest water company fines in projects to clean up rivers, lakes and seas Details for Environmental Regeneration: Launch a new grant scheme for public bodies to support land remediation and reinvest water company fines in projects to clean up rivers, lakes and seas	Autumn Budget 2025	−£18m	£36m	£8m	No
Event Autumn Budget 2025 2028-29 £36m 2030-31 £8m Dated above No
Supporting Savers: Make the Help to Save scheme permanent, maintain total ISA annual subscription limit at £20,000 with cash limit reduced to £12,000 for under-65s from April 2027, delay ISA digitalisation until April 2028 and maintain the ISA subscription limits until 2030/31 Details for Supporting Savers: Make the Help to Save scheme permanent, maintain total ISA annual subscription limit at £20,000 with cash limit reduced to £12,000 for under-65s from April 2027, delay ISA digitalisation until April 2028 and maintain the ISA subscription limits until 2030/31	Autumn Budget 2025	−£6m	−£3m	−£13m	Yes
Event Autumn Budget 2025 2028-29 −£3m 2030-31 −£13m Dated above Yes
Carer’s Allowance Review: Reassess overpayments from 2015 to 2025 caused by incorrect operational guidance Details for Carer’s Allowance Review: Reassess overpayments from 2015 to 2025 caused by incorrect operational guidance	Autumn Budget 2025	−£19m	−£20m	£0m	No
Event Autumn Budget 2025 2028-29 −£20m 2030-31 £0m Dated above No
Non-reimbursed Homeworking Expenses: Remove the tax relief available from 6 April 2026 Details for Non-reimbursed Homeworking Expenses: Remove the tax relief available from 6 April 2026	Autumn Budget 2025	£8m	£25m	£25m	No
Event Autumn Budget 2025 2028-29 £25m 2030-31 £25m Dated above No
UK-EU Deal: Fund DEFRA costs in 2025-26 for domestic implementation of UK-EU Sanitary and Phytosanitary Agreement Details for UK-EU Deal: Fund DEFRA costs in 2025-26 for domestic implementation of UK-EU Sanitary and Phytosanitary Agreement	Autumn Budget 2025	£0m	£0m	£0m	No
Event Autumn Budget 2025 2028-29 £0m 2030-31 £0m Dated above No
Housing Benefit: Reduce the financial cliff edge for claimants in supported housing and temporary accommodation from Autumn 2026 Details for Housing Benefit: Reduce the financial cliff edge for claimants in supported housing and temporary accommodation from Autumn 2026	Autumn Budget 2025	−£9m	−£23m	−£27m	No
Event Autumn Budget 2025 2028-29 −£23m 2030-31 −£27m Dated above No
Housing Revenue Account: Increase the threshold from 200 to 1000 homes Details for Housing Revenue Account: Increase the threshold from 200 to 1000 homes	Spring Forecast 2026	−£7m	−£20m	−£27m	No
Event Spring Forecast 2026 2028-29 −£20m 2030-31 −£27m Dated above No
Child Benefit: Exempt 16–19-year-olds with an illness or disability from the 12-hour weekly rule and equalise the treatment of non-standard educational settings from 1 September 2025 Details for Child Benefit: Exempt 16–19-year-olds with an illness or disability from the 12-hour weekly rule and equalise the treatment of non-standard educational settings from 1 September 2025	Autumn Budget 2025	−£26m	−£26m	−£26m	No
Event Autumn Budget 2025 2028-29 −£26m 2030-31 −£26m Dated above No
Additional funding for Protective Security for Places of Worship Details for Additional funding for Protective Security for Places of Worship	Spring Forecast 2026	−£22m	£0m	£0m	No
Event Spring Forecast 2026 2028-29 £0m 2030-31 £0m Dated above No
Planning Capacity and Capability: Fund additional capacity in the planning system to get Britain building Details for Planning Capacity and Capability: Fund additional capacity in the planning system to get Britain building	Autumn Budget 2025	−£20m	−£18m	£0m	No
Event Autumn Budget 2025 2028-29 −£18m 2030-31 £0m Dated above No
National Insurance: Remove access to Class 2 National Insurance contributions (NICs) and increase the initial residency and contributions history requirements for Class 3 NICs for individuals abroad from 6 April 2026 Details for National Insurance: Remove access to Class 2 National Insurance contributions (NICs) and increase the initial residency and contributions history requirements for Class 3 NICs for individuals abroad from 6 April 2026	Autumn Budget 2025	−£5m	£8m	£16m	No
Event Autumn Budget 2025 2028-29 £8m 2030-31 £16m Dated above No
Increase Financial Conduct Authority levies from April 2026 Details for Increase Financial Conduct Authority levies from April 2026	Autumn Budget 2025	£5m	£14m	£15m	No
Event Autumn Budget 2025 2028-29 £14m 2030-31 £15m Dated above No
Health and Social Care: Freeze NHS prescription charges in England for one year from 1 April 2026 Details for Health and Social Care: Freeze NHS prescription charges in England for one year from 1 April 2026	Autumn Budget 2025	−£14m	−£14m	−£15m	No
Event Autumn Budget 2025 2028-29 −£14m 2030-31 −£15m Dated above No
Clamping Down on Illegal High Street Operations: Invest in a new cross-government taskforce, additional Insolvency Service staff and enhanced Trading Standards and law enforcement capabilities Details for Clamping Down on Illegal High Street Operations: Invest in a new cross-government taskforce, additional Insolvency Service staff and enhanced Trading Standards and law enforcement capabilities	Autumn Budget 2025	−£15m	−£15m	£0m	No
Event Autumn Budget 2025 2028-29 −£15m 2030-31 £0m Dated above No
Increase Financial Conduct Authority levies from April 2027 Details for Increase Financial Conduct Authority levies from April 2027	Autumn Budget 2025	−£5m	−£14m	−£15m	No
Event Autumn Budget 2025 2028-29 −£14m 2030-31 −£15m Dated above No
Advanced Corporation Tax (ACT) reform: Abolish shadow ACT restrictions to relax the limits on companies’ use of surplus ACT balances from 1 April 2026 Details for Advanced Corporation Tax (ACT) reform: Abolish shadow ACT restrictions to relax the limits on companies’ use of surplus ACT balances from 1 April 2026	Autumn Budget 2025	−£12m	−£13m	−£11m	No
Event Autumn Budget 2025 2028-29 −£13m 2030-31 −£11m Dated above No
Local Authority Borrowing: Extend the Public Works Loan Board discounted rate for Housing Revenue Accounts from 1 April 2026 to 31 March 2027 Details for Local Authority Borrowing: Extend the Public Works Loan Board discounted rate for Housing Revenue Accounts from 1 April 2026 to 31 March 2027	Spring Forecast 2026	−£7m	−£13m	−£13m	No
Event Spring Forecast 2026 2028-29 −£13m 2030-31 −£13m Dated above No
Kernow Industrial Growth Fund: Provide funding to support growth in Cornwall Details for Kernow Industrial Growth Fund: Provide funding to support growth in Cornwall	Autumn Budget 2025	−£4m	£0m	£0m	No
Event Autumn Budget 2025 2028-29 £0m 2030-31 £0m Dated above No
Air Passenger Duty: Extend the scope of the higher rate to cover all private jets over 5.7 tonnes from 1 April 2027 Details for Air Passenger Duty: Extend the scope of the higher rate to cover all private jets over 5.7 tonnes from 1 April 2027	Autumn Budget 2025	£0m	£10m	£11m	No
Event Autumn Budget 2025 2028-29 £10m 2030-31 £11m Dated above No
Investing in Communities: Provide funding to refurbish and improve up to 200 playgrounds in England Details for Investing in Communities: Provide funding to refurbish and improve up to 200 playgrounds in England	Autumn Budget 2025	−£11m	£0m	£0m	No
Event Autumn Budget 2025 2028-29 £0m 2030-31 £0m Dated above No
VAT: Introduce a relief for business donations of goods to charity for onward distribution or use in the delivery of their services, from 1 April 2026 Details for VAT: Introduce a relief for business donations of goods to charity for onward distribution or use in the delivery of their services, from 1 April 2026	Autumn Budget 2025	−£9m	−£9m	−£10m	No
Event Autumn Budget 2025 2028-29 −£9m 2030-31 −£10m Dated above No
Gambling Commission: Provide funding to tackle the illegal market Details for Gambling Commission: Provide funding to tackle the illegal market	Autumn Budget 2025	−£7m	−£10m	£0m	No
Event Autumn Budget 2025 2028-29 −£10m 2030-31 £0m Dated above No
Northern Ireland: Post-Brexit trade support Details for Northern Ireland: Post-Brexit trade support	Autumn Budget 2025	−£8m	−£4m	−£5m	No
Event Autumn Budget 2025 2028-29 −£4m 2030-31 −£5m Dated above No
Business Rates Retention: Extend Greater London Authority enhanced business rates retention arrangements, and pilot Business Rate Retentions for West England Combined Authority, Cornwall, and Liverpool City Region, for three years from April 2026 Details for Business Rates Retention: Extend Greater London Authority enhanced business rates retention arrangements, and pilot Business Rate Retentions for West England Combined Authority, Cornwall, and Liverpool City Region, for three years from April 2026	Autumn Budget 2025	−£2m	−£8m	£0m	No
Event Autumn Budget 2025 2028-29 −£8m 2030-31 £0m Dated above No
Student Finance: Confirm policy detail for the Lifelong Learning Entitlement launch on 1 January 2027 and increase spending on student loans due to a new means-tested maintenance grant offer for students studying certain courses from academic year 2028/29 Details for Student Finance: Confirm policy detail for the Lifelong Learning Entitlement launch on 1 January 2027 and increase spending on student loans due to a new means-tested maintenance grant offer for students studying certain courses from academic year 2028/29	Autumn Budget 2025	£2m	£6m	−£2m	No
Event Autumn Budget 2025 2028-29 £6m 2030-31 −£2m Dated above No
National Year of Reading: Fund state-funded secondary schools in England to increase book supplies Details for National Year of Reading: Fund state-funded secondary schools in England to increase book supplies	Autumn Budget 2025	−£6m	£0m	£0m	No
Event Autumn Budget 2025 2028-29 £0m 2030-31 £0m Dated above No
National Level Regulation: Provide funding to reduce regulatory burden for large food businesses Details for National Level Regulation: Provide funding to reduce regulatory burden for large food businesses	Autumn Budget 2025	−£3m	−£3m	£0m	No
Event Autumn Budget 2025 2028-29 −£3m 2030-31 £0m Dated above No
Innovation in Wales: Invest in a world-leading semiconductor technologies cluster Details for Innovation in Wales: Invest in a world-leading semiconductor technologies cluster	Autumn Budget 2025	−£3m	−£3m	£0m	No
Event Autumn Budget 2025 2028-29 −£3m 2030-31 £0m Dated above No
Port Talbot: Remediate contaminated brownfield land adjacent to the Celtic Freeport Details for Port Talbot: Remediate contaminated brownfield land adjacent to the Celtic Freeport	Autumn Budget 2025	−£3m	£0m	£0m	No
Event Autumn Budget 2025 2028-29 £0m 2030-31 £0m Dated above No
Global Talent Taskforce expansion Details for Global Talent Taskforce expansion	Spring Forecast 2026	−£2m	−£2m	−£2m	No
Event Spring Forecast 2026 2028-29 −£2m 2030-31 −£2m Dated above No
Increase to the Economic Crime Levy Details for Increase to the Economic Crime Levy	Autumn Budget 2025	£0m	£0m	£0m	No
Event Autumn Budget 2025 2028-29 £0m 2030-31 £0m Dated above No
Increase Immigration Skills Charge by 32% from October 2025 Details for Increase Immigration Skills Charge by 32% from October 2025	Autumn Budget 2025	£0m	£0m	£0m	No
Event Autumn Budget 2025 2028-29 £0m 2030-31 £0m Dated above No
International Student Levy Details for International Student Levy	Autumn Budget 2025	£0m	£0m	£0m	No
Event Autumn Budget 2025 2028-29 £0m 2030-31 £0m Dated above No
Council Tax Precepts: £5 flexibility for fire authorities Details for Council Tax Precepts: £5 flexibility for fire authorities	Autumn Budget 2025	£0m	£0m	£0m	No
Event Autumn Budget 2025 2028-29 £0m 2030-31 £0m Dated above No
Police precept: Increase police precept Band D limit from 2.99% to £15 for 2026/27 in England Details for Police precept: Increase police precept Band D limit from 2.99% to £15 for 2026/27 in England	Spring Forecast 2026	£0m	£0m	£0m	No
Event Spring Forecast 2026 2028-29 £0m 2030-31 £0m Dated above No
Council Tax Flexibility: Allow 7 local authorities, 6 police authorities and 1 fire and rescue authority to raise council tax above referendum principles for 2026-27 as part of the Exceptional Financial Support process and remove referendum principles for 5 Inner London Boroughs plus Windsor and Maidenhead in 2027-28 and 2028-29 Details for Council Tax Flexibility: Allow 7 local authorities, 6 police authorities and 1 fire and rescue authority to raise council tax above referendum principles for 2026-27 as part of the Exceptional Financial Support process and remove referendum principles for 5 Inner London Boroughs plus Windsor and Maidenhead in 2027-28 and 2028-29	Spring Forecast 2026	£0m	£0m	£0m	No
Event Spring Forecast 2026 2028-29 £0m 2030-31 £0m Dated above No
Reclassification of spend for Mayoral Combined Authorities Details for Reclassification of spend for Mayoral Combined Authorities	Autumn Budget 2025	£0m	£0m	£0m	No
Event Autumn Budget 2025 2028-29 £0m 2030-31 £0m Dated above No
Reclassification from departmental expenditure limits to annually managed expenditure for Scottish government police & fire pensions Details for Reclassification from departmental expenditure limits to annually managed expenditure for Scottish government police & fire pensions	Autumn Budget 2025	£0m	£0m	£0m	No
Event Autumn Budget 2025 2028-29 £0m 2030-31 £0m Dated above No

What these figures do and don't show

Costings are estimates made when each measure was announced, including how people are expected to change their behaviour. The OBR rates many of them as uncertain, and later events can re-cost them.
A positive costing means the Exchequer gains; it is not the same as what any one household pays.
Some changes apply only in England or in Great Britain; each entry says where.
Changes announced outside a fiscal event, such as the 2026 cost-of-living measures, have no OBR-certified costing until the next Budget; the government’s own estimate is shown instead and labelled.
Worked examples hold pay and circumstances fixed. They are not forecasts of any household’s tax bill.

Sources for this page

Source	Publisher	Figures as of	Updated	Licence
Policy measures database, March 2026	Office for Budget Responsibility	3 March 2026	annual	Open Government Licence v3.0
Budget 2025: supporting documents (Table 4.1 policy decisions, Table 4.2, Policy costings)	HM Treasury	26 November 2025	annual	Open Government Licence v3.0

Each source's figures are used under the licence shown. Our own words, analysis, charts and derived calculations are ours, under CC BY 4.0.