Universal Living Dividend funding structure

To provide all UK citizens 18+ (excluding individuals with assets above £250,000) with a monthly dividend of £750.00, the Rational Party suggests the following reforms to existing tax and fiscal systems. Initiatives such as rent reform would substantially reduce Housing Benefit costs, the only uncertainty, how much fair-rent policies and expanded social housing could reduce expenditure.


Assumptions:

UK adult citizens (18+) 54 million
Adults with assets over £250,000 excluded 12 million
Eligible recipients 42 million
Annual dividend: £750 pm = £9,000
Gross Cost £378bn £378bn

Welfare Reform Savings - ULD replacing: Universal Credit; Jobseeker's Allowance; Working Tax Credit equivalents; Most in-work means-tested support.

Retained WelfareDisability benefits; Enhanced sickness support; Child Benefit; Pension Credit; Other welfare programmes under review.

Estimated savings:

Total £102bn

Universal Credit £85bn
Jobseekers and related support £10bn
Administrative simplification £7bn
TOTAL £102bn

Housing Reform Savings - (current Housing Benefit expenditure is heavily influenced by private-sector rents).

Assuming: Large-scale social housebuilding; Fair-rent regulation; Reduced temporary accommodation costs; Retention of support for single occupancy primary residences

Potential long-term savings:

Total £10bn (central estimate)

Conservative £5bn
Moderate £10bn
Ambitious £15bn
Central estimate £10bn

Wealth Tax - wealth Band Rate:

Total £100bn (moderate estimate)

Wealth band:
£10m–50m 2%
£50m–500m 3%
£500m–1bn 4%
£1bn+ 5%
Conservative £90bn
Moderate £100bn
Ambitious £120bn
Est revenue after behavioural responses £100bn

Capital Gains and Personal Tax Reform - including:

Alignment of CGT and income tax rates; Dividend taxation reform; Restriction of reliefs; Additional higher-rate bands.

Total £35bn


Business Tax Reform - assuming:

Closure of avoidance schemes; Minimum effective corporate taxation; Removal of selected reliefs.

Total £20bn


Defence Spending Reform including scrapping Trident:

Reducing defence spending to 1.5% of GDP - source savings

Conventional spending reduction £17bn

Trident cancellation and related costs £8bn

Total £25bn


Drug Legalisation and Criminal Justice Reform - assuming regulated markets for:

Cannabis; Psilocybin; MDMA; Certain naturally-derived substances

Excluding:

Methamphetamine; Crack cocaine; Ketamine; man-made and designer drugs

Total £22bn

Drug taxation £10bn
VAT receipts £3bn
Reduced policing £4bn
Reduced court costs £2bn
Reduced prison population £2bn
Reduced prosecution of low level shoplifting £1bn
TOTAL £22bn

Tax Organised Religious Establishments inc. separation of Church & State:

Commercial and investment activities taxed under ordinary business rules:

Total £4bn


Parliamentary and Administrative Reform - including:

Prime Minister salary; Ministerial salaries; Advisers; Administrative streamlining; Greater devolution.

Total £3bn


Research Reprioritisation - retain:

Health; Wellbeing; Military research; Tech and Cyber research; AI and alternative systems; Climate mitigation. (Suspend most other publicly funded research such as space exploration)

TOTAL £10bn


Trade Expansion - enhanced trading arrangements with:

European Union; Canada; China; African economies; Asian economies; Australia and other suitable partners

Potential additional tax revenues:

Conservative £20bn

Central £45bn

Optimistic £60bn

Total (central estimate): £45bn


State Pension Reform:

Bbecause pensions could be phased out only for new labour-market entrants, short/medium-term savings are potentially £5bn. Long-term, those savings would become much larger.


Energy Bill Changes:

Use of windfall tax to reduce or remove VAT, Network and policy charges from household bills.

Estimated fiscal cost: -£8bn


TOTAL FUNDING AVAILBLE TO SUPPORT THE UNIVERSAL LIVING DIVIDEND (ULD) = £373bn

Welfare reform £102bn
Housing reform £10bn central estimate
Wealth tax £100bn central estimate
Capital gains and tax reform £35bn
Business tax reform £20bn
Defence and Trident savings £25bn
Drug legalisation and justice savings £22bn
Organised Religious taxation £4bn
Parliamentary reform £3bn
Research reprioritisation £10bn
Trade expansion £45bn central estimate
State pension reform £5bn medium/short term gain only
Energy VAT/charge removal -£8bn
TOTAL FUNDING £373bn

Fiscal Position - Item Amount:

Universal Living Dividend Cost = £378bn

Funding Available = £373bn

Annual Gap = -£5bn

Sensitivity Analysis - Scenario Result

Conservative additional assumptions + £20bn to £30bn = surplus @ £15bn to £25bn

Optimistic assumptions assumptions + £40bn to £50bn = surplus @ £35bn to £45bn

Conclusion

In this model, figures are based on central estimates only. The most important variables are:

1. Actual revenue from the wealth tax.

2. Housing Benefit savings achieved through rent reform and social housing expansion.

3. Additional tax revenues generated through deeper trade relationships with the European Union and other trading partners.

4. The behavioural and economic effects of the dividend itself, which could either increase tax revenues through higher consumption and employment or reduce some projected revenues if growth underperforms.