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Rachel Reeves Budget: Expected Tax Changes, Cost of Living Measures and Policy Announcements

  • Written by Katie
  • November 26, 2025
  • Business News, Tax

Rachel Reeves is scheduled to deliver her Budget at 12.30pm today, with forecasts pointing towards a package aimed at stabilising public finances and reducing long-term pressure on taxpayers. While initial reports suggested significant income tax rises, it now appears the Chancellor intends to rely on threshold freezes, alongside further tax reform and cost-of-living support.

This article outlines the key measures expected to be announced and what they could mean for individuals, homeowners, electric vehicle drivers and businesses.

Income Tax: Threshold Freeze Likely to Continue

The Chancellor is reportedly no longer planning an increase to headline income tax rates. Instead, the Government is expected to extend the freeze on income tax thresholds to generate additional revenue through so-called fiscal drag, gradually bringing more people into higher tax brackets as wages increase.

Savings and Investment: ISA and Dividend Changes Under Review

The Budget is expected to cut the annual cash ISA allowance from £20,000 to an estimated £12,000. There is also speculation that dividend tax allowances will be reduced, impacting investors and business owners who take income through dividends. These proposals remain unconfirmed until the Budget is delivered.

Property Taxes: High-Value Homes Expected to Face New Charges

A new mansion tax is expected to apply to residential properties valued above £2 million. The detail of how the levy will be calculated and collected has not yet been specified, but the policy reflects the Government’s focus on wealth-based taxation.

Transport and Fuel: Electric Vehicle Road Pricing Under Consideration

Electric vehicle owners may face a new 3p per mile tax to offset decreasing fuel duty revenue. Meanwhile, the existing 5p fuel duty cut is expected to remain in place, with additional government funding for EV grants and charging infrastructure. Although widely reported, this measure will only be confirmed once the Budget is published.

Health and Sugar Duty Expansion

The Budget is expected to extend the existing sugar tax to cover pre-packaged milkshakes, lattes and similar products, including those made with plant-based milks containing added sugar. The current threshold may also be tightened, meaning more products fall within the tax scope.

Cost of Living Measures: Support for Low-Income Households and Commuters

Expected measures designed to support household budgets include:

  • A rise in the National Minimum Wage to £12.71 per hour for adults aged 21+, and £10.85 for 18–20-year-olds.

  • A freeze on rail fares across the network.

  • NHS prescription charges in England are likely to remain frozen.

  • The Government may remove the two-child limit on Child Tax Credit and Universal Credit.

Who Could Be Most Affected

Those on lower wages may benefit from minimum wage increases and frozen transport and prescription costs, while higher earners and investors could face increased tax pressure through threshold freezes and changes to ISA and dividend allowances. Homeowners with property valued above £2 million, and electric vehicle drivers, may experience the most direct financial impact if the expected measures are confirmed.

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