As the FTSE 100 index nears another record high, who might the winners and losers be from next month’s budget?

The chancellor appears to have a hole in the nation’s finances to fill. James Beard considers the implications for members of the FTSE 100 index.

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The FTSE 100 index is close to setting another all-time high. But this apparent enthusiasm among investors doesn’t seem to reflect concerns about the wider economy. Inflation is stubbornly high and growth is slowing. Worse, the Chancellor’s expected to have to find up to £30bn of tax rises to stick to her own fiscal rules.

Many years ago, it was customary for there to be a period of silence before any Budget. Nobody would say a word about what was (or wasn’t) to be announced. Nowadays, there’s a constant flow of Treasury leaks and off-the-record briefings as to what the Chancellor might do to fix things.

Some of this is probably testing the water to gauge public opinion. Or it could be designed to throw everyone off the scent. But whatever Rachel Reeves announces, most members of the FTSE 100 are likely to be affected, but not necessarily everyone.

SectorNo. on the FTSE 100
Banking, financial services, and insurance23
Industrial goods and services18
Retailing and personal care9
Energy and utilities8
Media and leisure8
Mining6
Telecoms and technology6
Food, beverages, and tobacco6
Consumer goods6
Healthcare6
Real estate and construction4
Total100
Source: London Stock Exchange Group

Business as usual

For example, miners’ earnings are largely influenced by global commodity prices and not by UK government policy.

It’s also worth remembering that nearly all Footsie members generate the majority of their revenue overseas giving them some protection from a sluggish British economy.

And as tempting as it might be, I can’t see the Chancellor increasing the energy profits levy. BP and Shell already pay an eye-watering tax rate of 78% on their North Sea earnings. However, the five banks on the index might not escape a windfall tax being imposed on them.

There’s also talk of other tax changes. Entain has warned that job losses could result if betting duty is increased significantly. And retailers will suffer if the burden of commercial rates is shifted from smaller stores to larger ones.

More to gain

But housebuilders, including Persimmon (LSE:PSN), could be the winners. Gilt rates should fall if the markets are convinced by the Chancellor’s sums. This will help increase mortgage affordability and boost demand for new properties.

If it’s true that stamp duty’s going to be replaced with a new national property tax on £500,000+ homes, Persimmon — with an average selling price of £284,047 — could be a major beneficiary.

However, if the Budget goes badly, interest rates might not fall as fast as anticipated and the housing market could remain stuck in the doldrums. Also, supply-chain inflation means the group’s making less per house than before the pandemic. It therefore needs to sell more just to stand still.

However, analysts are optimistic. They are forecasting a 37% increase in earnings per share over the next three years. Encouragingly, the group’s order book was £1.25bn at 30 June. And it had no debt on its balance sheet.

It also offers (no guarantees, of course) an above-average yield of around 5%. On this basis, although the market remains challenging, I still think long-term investors could consider the stock.

Resilience

Since the FTSE 100 was established in 1984, its members have had to deal with numerous fiscal events. There’s also been plenty of uncertainty brought on by the global financial crisis, Brexit, Covid-19, and US trade policy.

And yet the majority have continued to deliver sustained growth in earnings. This is a testimony to their strong balance sheets, impressive brands, and global reach. I’m sure this will continue regardless of what’s announced on 26 November.


Should you invest, the value of your investment may rise or fall and your capital is at risk. Before investing, your individual circumstances should be assessed. Consider taking independent financial advice.

James Beard has positions in Bp P.l.c. and Persimmon Plc. The Motley Fool UK has no position in any of the shares mentioned. Views expressed on the companies mentioned in this article are those of the writer and therefore may differ from the official recommendations we make in our subscription services such as Share Advisor, Hidden Winners and Pro. Here at The Motley Fool we believe that considering a diverse range of insights makes us better investors.

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