A Christian Alternative Budget for the UK 

Rebuilding the Economy on Justice, Stewardship, and Shared Prosperity

Rooted in a Hebraic worldview, the notion of governance is never merely technical - it is spiritual stewardship. Just as YHWH ordered creation, delegated authority, corrected injustice, and blessed faithful nations, so must modern governments reflect His justice, order, and compassion.

A Christian-shaped UK tax structure must be fair, simple, transparent, pro-family, pro-enterprise and accountable. It must also support the vulnerable without enslaving citizens under tax burdens. 

A Christian Vision for National Economics

This proposal restructures the UK economy through a biblical lens, drawing inspiration from Torah’s economic cycles, the prophetic denunciations of unjust systems, and New Testament stewardship ethics.

As Christians, we are called to seek the welfare of the nation in which we live (Jeremiah 29:7), to defend the cause of the poor (Proverbs 31:8-9), and to steward resources with integrity (Luke 16:10).  Any national budget must therefore be judged not only by fiscal metrics but by its impact on human lives, families and communities. Our present system, complex, adversarial, bureaucratic and riddled with loopholes, burdens workers, punishes enterprise and allows the powerful to escape obligations that the weak must bear.

Our present system ... burdens workers, punishes enterprise and allows the powerful to escape obligations that the weak must bear.

As an alternative, I propose a Christian Economic Renewal Budget, replacing the tangled web of taxes with a simple, just and transparent structure that honours work, rewards creativity, funds the common good and ensures every person contributes fairly.

1. A 25% Levy on All UK-Generated Sales Revenue – creating a simpler, fairer replacement for corporation tax.

Instead of taxing profit, which large corporations can shift offshore, disguise or manipulate, this budget introduces a flat 25% tax on all UK-generated sales revenue. This approach:

• Ensures that multinationals finally pay the same rate as small local businesses.
• Removes profit-shifting incentives and tax-avoidance schemes.
• Creates a stable and predictable revenue stream for the nation.
• Rewards efficiency, integrity and genuine value creation.
• Removes distortions that currently favour large firms over small and medium-sized enterprises (SMEs).

Jesus taught that those entrusted with much should contribute much (Luke 12:48). Under this model, economic giants no longer hide behind accounting shadows while small businesses struggle. Every pound earned on British soil contributes to the welfare of the nation.
 

Every pound earned on British soil contributes to the welfare of the nation.

2. A Flat 20% Income Tax Above £50,000 - lifting the burden on working families.

Under this budget, the first £50,000 of income is free from income tax and National Insurance Contributions (NIC), recognising the pressures ordinary households face from rising living costs. Earnings above £50,000 would be subject to a 20% flat income tax and 10% National Insurance. 

This system is transparent, predictable, and generous to low- and middle-income households. It is also unlimited for high earners, ensuring fairness without penalising success. 

It reflects the biblical principle that “the worker is worthy of his wages” (1 Tim 5:18), allowing households to keep more of what they earn, build resilience, and flourish.

3. Abolishing Corporation Tax Entirely - fostering a new era of honest enterprise.

Corporation tax, which is complex, easily evaded and administratively costly, would be abolished. Its replacement would be the 25% revenue-based levy, which applies equally to digital, physical and service-based businesses. It eliminates loopholes and encourages entrepreneurship. It draws investment back onshore and prioritises transparency and accountability. This positions the UK as a global leader in clean, ethical enterprise.

4. Strengthening National Investment in Key Christian Priorities
The savings from tax simplification and the stability of revenue allow for investment in areas Christians have long championed, notably;

• Families and Children: allowing expanded child benefits, support for marriage enrichment programmes, and strengthened foster care and adoption support.
• Housing and Community Renewal; such as a church-led community regeneration partnership fund, and support for local affordable housing trusts
• Health and Social Care; paving the way for a revitalisation of the NHS, moving from management heavy trusts towards a clinician led approach, with increased NHS frontline staffing. This will allow for expanded mental health services and greater support for hospices and Christian care homes. It also allows for a top to bottom review of vaccination and medication driven by patient wellbeing.
• National Stewardship; creating a balanced medium-term plan ensuring sustainability. It will lead to debt reduction targets inspired by biblical prudence to remove and reduce the £3 trillion national debt. It will further encourage agricultural support for small farmers and regenerative stewardship to boost food security and land stewardship.

It will lead to debt reduction targets inspired by biblical prudence to remove and reduce the £3 trillion national debt.

5. Restoring Trust Through Radical Transparency
A Christian alternative budget must reject opacity. Under this plan, every business’s total UK revenue and corresponding tax contribution will be published. Government spending dashboards will track allocations down to department-level granularity. And a statutory ‘Fairness Auditor’ will report annually on whether the tax burden is equitably shared. “Let your ‘Yes’ be yes and your ‘No’ be no” (Matthew 5:37) would be our national principle.

6. The Vision: A Prosperous, Just, and Hopeful Britain
This budget is not merely a technical reform but a theological and moral pivot away from hiddenness and towards truth; away from burdensome taxation and toward economic freedom; away from favouring the powerful and toward protecting the marginalised; and away from short-term politics and toward long-term stewardship.

This Christian alternative budget reflects a vision of a nation that honours God not by enforcing Christianity through law, but by embodying its values in justice, compassion, responsibility and generosity.
 
Interpretation & Christian Ethical Implications

• Sustainability & Generosity:  This model produces a very large, stable revenue base.  That means the state can fund generous social programmes (healthcare, family support, community renewal) without constantly raising marginal tax rates.
• Simplicity & Transparency:  A broad-based 25% levy on sales revenue is administratively simpler and harder to avoid than profit-based corporation tax, promoting justice and integrity.
• Solidarity:  Lowering the burden on earnings (20% income tax + 10% NIC) respects work, especially for moderate earners, and aligns with Christian ideas of fairness and supporting families.
• Risk & Prudence:  While the projections are optimistic, there are risks (behavioural, economic).  A Christian stewardship approach would therefore build in reserves and underspend, rather than relying on the full upside.

Lowering the burden on earnings respects work, especially for moderate earners ...

Christian Ethical Reflections on the Forecast

1. The steady growth in revenue reflects a vision of economic flourishing underpinned by fairness and shared responsibility, not punitive rates.
2. The simplicity of the system (levy + flat income/NIC) encourages transparency, reducing room for corruption or avoidance, aligned with Christian calls for honesty and stewardship.
3. The predictability of revenue supports long-term planning for Christian-priority investments (for example, in families, health, and community), enabling ministries and the government to plan with confidence.
4. The forecast also invites prudence: even while the outlook is positive, Christians in public policy would counsel building buffer reserves, not spending the full projected revenue until the system is well established.

Gospel Ethics: Freedom, Responsibility & Stewardship

Jesus repeatedly affirmed the dignity of work, the responsibility of those with more, and the dangers of oppressive taxation - e.g., tax collectors’ repentance (Luke 3:12–13). Removing tax below £50,000 honours work whilst taxing surplus aligns with Jesus’ teaching: “From the one who has been entrusted much, much more will be asked.” (Luke 12:48)

Epistles: Governance Under God’s Order

Paul affirms that “The authorities are God’s servants…” (Rom 13:6). Thus, taxation must be just, transparent, efficient, and directed to true public good. A tax system that fosters enterprise aligns with Paul’s exhortation, “Work with your hands… and have need of nothing.” (1 Thes 4:11-12). Rather than government dependency, Scripture favours personal responsibility paired with community generosity.
 

Rather than government dependency, Scripture favours personal responsibility paired with community generosity.

Divine Council Theology: Nations Under God
Every nation is accountable to God’s moral order.  A Christian tax model reduces state overreach and respects human agency. It promotes productivity while preventing bureaucratic tyranny. And it encourages generosity over coercion, while aligning earthly governments with heavenly justice patterns. The nation is healthiest when aligned with the Kingdom’s economic principles.

Why This Christian Budget Leads to a Healthier UK

1. Honours hard work:  Low & middle-class workers retain their income.
2. Encourages enterprise and investment.  No corporation tax means global competitiveness.
3. Simplifies life massively:  Fewer forms, audits, inspectors, rules, grey areas.
4. Reduces state dependency:  People retain more wealth and responsibility.
5. Increased transparency:  A single, visible sales tax breaks the illusion of “free” services.
6. It aligns with biblical justice:  The burden is on surplus, not on survival.
7. Resets national values:  From bureaucratic control to covenant stewardship.

The nation is healthiest when aligned with the Kingdom’s economic principles.

Concluding Thoughts

A Kingdom Economy for a Kingdom People

The UK’s current tax structure is rooted in centralisation, complexity, revenue-maximisation and bureaucratic expansion. 

A Christian model realigns us with Scripture’s vision of simplicity, fairness, transparency, prosperity rooted in work, delegation (not domination), and generosity. 

By taxing consumption, reducing burdens on labour, removing corporate obstacles, and flattening bureaucracy, the nation moves closer to God’s justice economy, one that honours the imago Dei in every worker, every business, every household. 

To see Nick's revenue projections, assumptions & methodology used for his Christian Alternative Budget, please click on this link.