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Autumn Budget 30 October 2024 08/11/2024

On 30 October Chancellor Rachel Reeves delivered the Labour Government's first Budget.  The Budget completes Phase 1 of Spending Review 2025, resets departmental budgets for 2024/25 and sets budgets for 2025/26.  Phase 2 of the Spending Review will conclude with a further budget in late Spring 2025, which the Government expects to include the announcement of over £100 billion of additional capital investment over the next five years.

 

New Fiscal Rules

The Government is committed to borrowing only for investment. This means bringing current expenditure into line with revenue.  It also wants to see public net financial debt to fall by 2029/30. There has been much speculation in the media about how the definition of public debt might be tweaked to allow more headroom for borrowing. The current debt definition is Public Sector Net Debt excluding the Bank of England (PSND ex BoE). The Bank of England's net debt is expected to fall over the next few years as a decade of "quantitative easing' is replaced by a regime of 'quantitative tightening' reverting to the pre-2021 measure of debt - PSND - by again including the BoE would allow around £16 billion more borrowing in the immediate future.

 

Switching to a target based on Public Sector Net Financial Liabilities (PSNFL) would provide even more borrowing headroom-up to an estimated £50 billion. This is because PSNFL acknowledges that certain items, such as loans, which are treated as regular expenditures under PSND, are actually financial assets that can generate returns.

 

Even more radical would be to target Public Sector Net Wealth (PSNW), bringing public non-financial assets such as infrastructure, schools, hospitals and public housing into the calculation.  Much commentary has rejected this option because, although a notional value can be assigned to these assets, most do not yield a direct financial return.  An exception, of course, is council housing.  

 

As expected, the Budget ties the Government's target to PSNFL although the OBR is tasked to track and report on the progress against PSND, PSNW and other measures.

 

Public Investment

Spending plans inherited from the previous Government were for public sector net investment to fall from 2.6% of GDP in 2023/24 to 1.7% of GDP in 2028/29. The Government intends to increase public capital investment by £100 billion over the next five years to reach an average of 2.5% of GDP.  The Budget document quotes the OBR in support of its view that this public investment will encourage additional private investment, increasing GDP by an additional 0.1% in 5 years, rising to 0.3% in 10 years. The OBR forecasts the economy to grow by 1.1% in 2024, 2.0% in 2025 and 1.8% in 2026, falling to 1.6% by 2029. Inflation is forecast to average 2.5% in 2024 but increase to 2.5% in 2025 before falling back towards 2% in later years.

 

Supporting people with the cost of living

The National Living Wage will increase by 6.7% to £12.21 per hour from April 2025.  The Government has pledged to retain the State Pension triple-lock for the duration of this Parliament. This means that pensions will increase by 4.1% in 2025/26, in line with earnings increases, which were higher than inflation as measured by CPI in the 12 months to September.  Working-age benefits will remain linked to CPI, meaning they will increase by 1.7%.

 

Debt repayment deductions from Universal Credit have been capped, but the government has stopped short of more fundamental reforms, such as removing the two-child limit or the Bedroom Tax. Meanwhile, the rollout of Universal Credit is set to accelerate.

 

Homelessness

As part of a package of measures aimed at increasing local government 'core spending power' by 3.2% in real terms in 2025/26, the Budget provides £233 million in additional spending in 2025/26 for homelessness prevention, bringing total spending in that year to £1 billion. A cross-government taskforce on homelessness and rough sleeping will inform Phase 2 of the Spending Review and spending plans for future years.

 

Housing investment

The Budget promises steps 'to kickstart the biggest increase to social and affordable housing in a generation'.  It includes, as previously announced, an increase of £500 million to the Affordable Homes Programme, which it is claimed will support the building of up to 5000 additional affordable homes. An output of 5000 new homes is only likely to be feasible if the total includes a significant proportion of shared ownership homes; Homes England will have to decide between maximising the number of homes built and meeting the acute need for more socially rented housing.  The number of homes that can be provided also depends on the regional balance - homes in London and the South East are more expensive to build.  Phase 2 of the Spending Review will decide the details of future grant investment after the current AHP ends in 2026.

 

Additional funding is promised in 2025/26 for building safety remediation works, with details to be announced later this Autumn.

 

Planning

The Budget allocates £46 million to support the recruitment of 300 graduates and apprentices in local planning authorities, accelerate the development of large sites, and increase the capacity of these authorities.

 

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