Since the publication of our November 2025 Economic and fiscal outlook (EFO) we have received requests for further detail on a range of policy costings, including changes to capital gains tax relief for qualifying disposals to employee ownership trusts, reforms to the non‑domicile regime, the introduction of a high‑value council tax surcharge, changes to the transferability and level of agricultural and business property relief allowances for spouses and civil partners, a new mileage‑based charge on electric and plug‑in hybrid cars, and changes to the non‑labour components of income tax. these new supplementary costings information are published below and on the November 2025 EFO page.
