重磅出炉！英国秋季预算案最细解读：谁被加税？谁受益？英国房产市场将如何变化？

Core Viewpoint - The UK government has announced a £26 billion tax increase in the 2025 Autumn Budget, aimed at addressing economic challenges and redistributing resources through tax reforms and welfare adjustments [2][3][6]. Group 1: Key Changes in the Budget - The budget features a comprehensive tax tightening, with a total tax increase of £26 billion affecting middle-income earners and asset income [3][6]. - Welfare spending has been significantly expanded, including the removal of the two-child benefit cap, directing more resources to low-income families [3][7]. - The cost of holding assets is set to rise due to new regulations such as mileage tax for electric vehicles and mansion tax, increasing the financial burden on asset holders [3][7]. - Middle-income earners and asset holders are identified as the primary groups facing increased tax pressure, with simultaneous rises in tax burdens for savers, landlords, and investors [3][7]. Group 2: Personal Tax Changes - The budget introduces the largest personal tax adjustments in a decade, impacting middle-income families, high earners, and asset holders through expanded tax bases and reduced tax benefits [9][11]. - Income tax thresholds will be frozen until 2030, meaning that any wage increases will lead to higher tax liabilities for workers [11][12]. - Non-wage income, including savings, dividends, and rental income, will see tax rates increased, with basic rates rising from 20% to 22% and higher rates from 40% to 42% [12][13]. - The pension salary sacrifice scheme will be limited, affecting high-income earners who previously utilized this method to reduce tax burdens [14][15]. Group 3: Welfare System Changes - The budget emphasizes welfare expansion to alleviate pressure on vulnerable families, with significant changes including the cancellation of the two-child benefit cap [19][20]. - Average household energy bills are expected to decrease by approximately £150 per year due to the cancellation of green taxes [20][25]. - Additional funding will be allocated to the NHS and education, enhancing public services and support for low-income families [24][28]. Group 4: Impact on the UK Housing Market - The introduction of the mansion tax will increase holding costs for properties valued over £2 million, leading to a potential revaluation of the luxury property market [32][35]. - Landlords will face increased tax burdens, likely resulting in higher rental prices as they pass on costs to tenants [39][41]. - The attractiveness of purchasing homes is expected to increase compared to renting, stabilizing demand in the housing market despite rising costs [41][44].