The Autumn Budget 2025 could introduce one of the most significant shifts in UK property taxation in decades, taxing rental income via NI, phasing out stamp duty in favour of proportional levies, extending CGT to high-value primary homes, and modernising council tax. While intended to promote equity and plug fiscal gaps, these reforms are already affecting market sentiment and may place pressure on tenants and small landlords. Political framing, transitional safeguards, and fiscal transparency will be key to public acceptance.
