Budget 2026 representations: Reading list - House of Commons Library

The government’s annual Budget will take place on 28 October 2026.

More information about how the Budget works can be found in the Library briefing What is the Budget?

Ahead of the Budget the Treasury invites people and organisations from all sectors and industries to provide ‘representations’ on what they think the government should include in the Budget. This year’s representations window closed on 9 September 2026.

Many organisations publish the Budget representations on their websites; however, the government does not routinely collate and publish these.

Below is a list of representations published and the main topics they mention.

The list is not exhaustive. If representations available in the public domain are missing, please email [email protected] with the subject line “Budget representations reading list”. Please link the public version of the submission, and we will add it as appropriate.

The Library will not publish representations that are not in the public domain and it cannot verify whether the documents in the list have actually been submitted to the Treasury.

The Library does not endorse any of the views expressed in these representations.

Sectors

Arts and Culture

Business and Finance

Charities, Trade Unions, and Third Sector

Energy, Climate and the Environment

Health and Life Sciences

Housing, Construction and Infrastructure

Hospitality, Farming, Food and Drink

Local Government

Passenger Travel

Road and Rail Travel

Tax, Accountancy and Professional Bodies

Arts and Culture

Royal Shakespeare Company

Capital investment
Theatre Tax Relief
Skills
Culture strategy
Tax credits
Gift Aid
Education

Business and Finance

UK Finance

Bank taxation
Corporate Tax Roadmap
Bank Levy
Bank Corporation Tax Surcharge
Banking services
Fraud
Housing

Startup Coalition

Capital Gains Tax
Corporation Tax
R&D tax credits
Pensions
Individual Savings Accounts (ISAs)
Artificial Intelligence
Procurement
Enterprise Management Incentives

British Chambers of Commerce

Employer NICs
Tax reduction package
Export support
Growth and Skills Levy
Planning
Procurement
Tax burden
Business rates
Fiscal devolution

North East Chamber of Commerce

Business tax burden
Business rates
R&D tax credits
Investment
Artificial Intelligence
Local Skills Improvement Plans
Growth and Skills Levy
Energy security
Clean energy
Business support

Cambridgeshire Chamber of Commerce

Rail infrastructure
Local Skills Improvement Plans
Growth and Skills Levy
Investment
Infrastructure
Employer NICs

London Chamber of Commerce and Industry (PDF)

Employer NICs
Business rates
Trading laws
Devolution
VAT-free shopping
Artificial Intelligence
Airport growth
EU relations
Research and Development tax relief
Stamp Duty Reserve Tax
Infrastructure expansion
Skills and apprenticeships

Innovate Finance

Bank Corporation Tax Surcharge
Artificial Intelligence
Enterprise Management Incentives and Company Share Option Plans
Stablecoins

Institute of Directors (PDF)

Fiscal framework
Public investment
Heathrow airport
Devolution
Tax burden
Capital taxation
Tax simplification
Regulation
Tax and regulation design
Employment Rights Act
National Living Wage
Employment tribunals
Off-payroll working
Skills
Electricity prices
Renewable energy
EU and US relations
Import/export support

UK Private Capital

Capital Gains Tax
Business growth incentives
Tax simplification
Regulation
Public financial institutions
Growth and innovation
Research and Development Tax Relief

Charities, Trade Unions, and Third Sector

Charity Finance Group

Grant levels
Gift Aid
Philanthropy
Artificial Intelligence
Cyber resilience

Citizens Advice

Warm Home Discount
Energy bills
VAT on energy-saving materials
Local Housing Allowance
Council tax
Universal Credit
Statutory Sick Pay
Pathways to Work
Investment
Neighbourhood Health Framework
Broadband costs
Digital inclusion
Contract price rises

Action for M.E.

Recognition
Research

Association of Directors of Adult Social Services

Disabled Facilities Grant
Building regulations
Neighbourhood health
Adult social care staff pay
Capital thresholds
Homelessness

Sustain, Feeding Britain, The Food Foundation, Independent Food Aid Network and Trussell

Social security
Local Housing Allowance
Household hardship
Food security

USDAW (PDF)

Tax thresholds freeze
Minimum wage
Employment contracts
Statutory sick pay
Parental leave and pay
Universal Credit
Personal Independence Payment
Union Learning Fund
Growth and Skills Levy
Skills training

Consumer Goods

Cosmetics, Toiletry and Perfumery Association

Regulation
European Union
Sustainable packaging
Tax-free shopping

Make UK

British Industrial Competitiveness Scheme
Business rates
Employer NICs
Apprenticeships
Artificial Intelligence
Public procurement

Education

Association of School and College Leaders

Schools funding
Capital investment
Employment
SEND reform

British Academy (PDF)

Research & Development
Higher education funding
UK-EU reset
Research growth

Association for Innovation, Research and Technology Organisations

Research & Development
Regulation
Funding
Investment
International collaboration

Russell Group

Research and innovation
International Student Levy
EU students
Higher education funding
Tertiary education

University Alliance

Technical education
Growth and Skills Levy
Apprenticeships
Devolution
Higher education costs
Student loans
Bus travel
Tuition fees
International student levy
Research and development

Energy, Climate and the Environment

Aldersgate Group

Energy bills
Electrification costs

Energy UK

Reducing electricity costs
VAT on public electric vehicle charging
Warm Homes Discount
Electrification

Health and Life Sciences

UK Bioindustry Association

UK Research Institute
British Business Bank
Investment
R&D infrastructure
R&D tax credits
Pharmaceuticals

Academy of Medical Sciences

Research & Development
Strategy
Workforce planning
Digital systems
Artificial Intelligence

Royal College of Speech and Language Therapists (PDF)

Department for Health and Social Care funding
Speech and Language Therapy Action Plan

Homecare Association

Funding
Employment

Association of the British Pharmaceutical Industry

Funding
Research
Research and Development Tax Credit
VAT reliefs
Reliefs for imports

Housing, Construction and Infrastructure

Mineral Products Association

Tax burden
Infrastructure projects

Federation of Master Builders

Planning
Finance
VAT reliefs
Employment
Consumer protection

Home Builders Federation

First-time buyers
Stamp Duty Land Tax
Building Safety Levy
Tax burden
Land Remediation Relief
Council tax
Economic Crime Levy
VAT reliefs
Planning
Growth and Skills Levy

Civil Engineering Contractors Association

Infrastructure strategy
Planning reforms
Skills funding
Commercial Payments bill
Construction Playbook

London Property Alliance

Tax burden
Planning
Fiscal devolution
Transport infrastructure

Chartered Institute of Housing

Social and Affordable Homes Programme
Homelessness
Social housing
Fiscal devolution

Fund Britain’s Waterways

Recognition
Investment
Funding

Inland Waterways Association

Devolution
Strategy
Funding
Investment

National Residential Landlords Association

Capital Gains Tax
Local Housing Allowance
Retrofitting investment

Fairer Share

Council Tax
Stamp Duty Land Tax

Real Estate UK

Stamp Duty Land Tax
Real Estate Investment Trusts
VAT rules
Reserved Investor Fund
Council tax
Business rates
Licensing exemptions
Community Infrastructure Levy
Capital allowances
Decarbonisation

Royal Town Planning Institute

Devolution
Planning
Skills
Funding

Hospitality, Farming, Food, and Drink

Scotch Whisky Association

Alcohol duties
Spirits industry
Draught relief

UKHospitality

VAT
Business rates
Employer NICs
Visitor levies

Club Soda

VAT on alcohol-free drinks
Alcohol consumption

National Farmers’ Union Scotland and National Farmers’ Union

Inheritance tax
Employer NICs
Annual Investment Allowance
Carbon Border Adjustment Mechanism
Capital allowances
Vehicle Excise Duty
Red diesel
Keep Britain Growing Loans
Sustainable Farming Incentive

Local Government

County Councils Network

Council funding
Devolution
Adult social care
SEND and children’s services
Housing
Homelessness
Transport

Local Government Association

Council funding
Adult social care
Growth and Skills Levy
Apprenticeships
Local government reorganisation
Digitisation
Artificial Intelligence
Integrated Settlements
Planning
Funding arrangements
Youth Guarantee
Pathways to Work
Local Get Britain Working Plans
Jobs and Careers Service
Transport
Local housing
Homelessness
Waste and recycling
Climate action
Long-term investment
Visitor levies
Community safety
Public health
Children’s social care
SEND

London Councils

Devolution
Housing
Homelessness
Employment
Skills
Transport

Passenger Travel

ABTA (Association of British Travel Agents)

Business tax burden
Air Passenger Duty
European Union
Business rates

Road and Rail Travel

Railway Industry Association

Investment
Great British Railways
Railway resilience

Campaign for Better Transport

Transport funding
Transport investment
Fuel duty
Vehicle Excise Duty
Air Passenger Duty

Tax, Accountancy, and Professional Bodies

Institute of Chartered Accountants in England and Wales (ICAEW) (PDF)

Fiscal sustainability
Tax administration
Making Tax Digital
Business rates
VAT
Income tax
Employer NICs
Public investment
Tax simplification

Association of Accounting Technicians

Career start
Career support
Training
Skills planning
Tax simplification
HMRC modernisation
Tax digitisation

Association of Taxation Technicians

Law Society of England and Wales

Solicitor apprenticeships
Payment obligations
Regulatory burden
LLP framework
Artificial Intelligence
Legal aid
Court investment

Association of Chartered Certified Accountants (ACCA)

Tax simplification
Tax profession
Business costs
VAT on labour-intensive businesses
HMRC administration
Making Tax Digital
Apprenticeships

Tax Justice UK

Capital Gains Tax
National Insurance contributions
Country by country reporting
Council Tax
HMRC administration
Wealth tax
International tax cooperation

Technology

TechUK

Energy levies
Employer NICs
Skilled Worker Visas
Growth and Skills Levy
Investment credit
NHS reforms
Local government reorganisation
Defence Investment Plan
VAT on cyber resilience supplies
Investment schemes
Stamp Duty Reserve Tax
Creative tax relief for video games