Supporting documents for Budget 2026
Supporting documents alongside the main Budget 2026 document: distributional analysis, presentational scorecard, recostings table and policy costings.
Documents
Details
Impact on households: distributional analysis to accompany Budget 2026
This document sets out the estimated impact of changes to tax, welfare and public service spending policy that carry a direct, quantifiable impact on households. It also presents estimates of the overall level of tax paid and public spending received by households.
Policy costings
This document sets out the assumptions and methodologies used in the government’s costing of policy decisions announced since Spring Statement 2026. For each decision it contains a description of the measure, the base, and the methodology for the costing (including relevant adjustments for behavioural responses). It highlights the main areas of additional uncertainty.
Data sources
This document sets out the data sources used in charts, tables and text in the Budget 2026 document. This should be read in parallel to the references contained in the Budget 2026 document.
Table 6.1 Budget 2026 Policy Decisions
Table 6.1 shows the cost or yield of all government decisions accounted for at Budget 2026 which have a direct effect on Public Sector Net Borrowing (PSNB) in the years up to 2031-32. This includes tax measures, changes to aggregate Departmental Expenditure Limits (DEL) and measures affecting annually managed expenditure (AME).
Table 6.2 Budget 2026 Financial Transactions
Table 6.2 shows the impact of financial transactions element of policies announced at Budget 2026. It shows the impact of these financial transactions on Public Sector Net Debt (PSND) in the years up to 2031-32.
Table 6.4 Measures announced at Spring Statement 2026 or earlier that will take effect from 29 October 2026 or later
Table 6.4 shows the cost or yield of all announced government policy decisions that will take effect from 29 October 2026 or later, with a direct effect on Public Sector Net Borrowing (PSNB), costed using the determinants from the OBR’s October 2026 forecast in the years up to 2031-32. This includes tax measures, and measures affecting annually managed expenditure (AME).