Crown Estate and Employer National Insurance

"Public Assets for the Public Good."

£1.1bn
Crown Estate annual revenue 2024-25
£132m
Sovereign Grant 2025-26 vs £50m proposed
£14,000
Employer NI threshold: no jobs tax on the first £14,000 of each wage
£0
Business rates for properties under 25k rateable value

The Crown Estate: A Public Asset Paying Into a Private Grant

The Crown Estate is one of Britain's largest property owners. It owns most of the seabed around England, Wales, and Northern Ireland out to the 12-nautical-mile limit. It delivered 1.1 billion pounds in revenue profit in 2024 to 2025 and contributed 5 billion pounds to the Treasury over the past decade. As offshore wind, tidal, and wave energy expand, these revenues will grow substantially. Seabed leasing for offshore wind alone is worth hundreds of millions annually, rising further as more capacity is awarded.

Currently, 12% of this income, rising to higher percentages in windfall years, funds the Sovereign Grant, which reached 132 million pounds in 2025 to 2026. The seabed, the platform for Britain's entire offshore energy future, belongs to the nation. It should fund the nation's energy transition, not the monarchy's operating expenses.

A. Transfer the Seabed to a National Seabed Authority

The offshore seabed held by the Crown Estate is transferred to a new National Seabed Authority, a public body reporting directly to Parliament rather than to the Treasury.

B. The Sovereign Grant: Fixed at 50 Million

The Sovereign Grant mechanism links royal funding to Crown Estate revenues. When offshore wind income grows, the monarchy's income grows, not because the Royal Family did anything to earn it, but because the formula was written that way. The 132 million pound grant in 2025 to 2026 funds a legitimate royal function but does so through a mechanism that is neither logical nor controllable.

C. Sovereign Wealth Fund: Not Squandering It Twice

The UK had the same opportunity as Norway in the 1970s and 1980s: a windfall from natural resource extraction that could have funded a sovereign wealth fund. Norway's Government Pension Fund Global is now worth over 1.7 trillion pounds. The UK spent the North Sea revenues on tax cuts. Norway saved them. The result is that Norway owns 1.5% of every listed company in Europe, pays no national debt interest, and can sustain public services indefinitely from investment income.

The opportunity now is offshore wind, tidal, and wave energy, which will generate seabed lease revenues at a growing scale for decades. These revenues flow into the British Energy Sovereign Fund, invested initially in UK infrastructure (renewable generation, grid storage, water cleanup, step-down care centres), then diversified internationally over time. The Fund is managed independently of government at arm's length, publishing annual accounts and investment returns. Political interference in investment decisions is prohibited by statute.

D. Cut the Jobs Tax, and Rebalance Business Rates

Two problems need solving. First, employment is overtaxed: employer National Insurance is a direct tax on jobs that makes hiring more expensive. Second, business rates are broken, taxing high-street premises by physical footprint while online retailers pay warehouse rates on remote fulfilment centres, a systematic advantage that has accelerated high-street decline for two decades.

The instinctive answer, a straight business rates cut, fails because the evidence shows commercial landlords capture 50 to 75% of any rates reduction through higher rents as leases renew. The money ends up with property owners, not businesses. So Forge cuts the jobs tax, which cannot be captured by a landlord, and rebalances business rates structurally rather than cutting them.

The link to Section I: Universal 15% VAT removes zero-rating, including on food. Food retailers, currently zero-rated, will now charge 15% VAT on their entire stock. The offset for business comes through the employer National Insurance cut, which reduces the cost of every employee, and the structural rebalancing of business rates that shifts the burden away from high street premises toward large online warehouses. For a labour-intensive high street retailer, the employer NI saving is more valuable than a business rates cut would have been, and unlike a rates cut it cannot be captured by their landlord.

Business typeStaffEmployer NI nowUnder ForgeChange
Small cafe (market town)5 part-time~6,000Zero (Employment Allowance)Saves ~6,000
Independent care provider20 staff~38,000~11,000Saves ~27,000
Medium high-street retailer40 staff~78,000~24,000Saves ~54,000
Large supermarket300 staff~580,000~180,000Saves ~400,000
Online warehouse operator500 staffNI cut appliesHigher business ratesNet contributor via rebalancing

Illustrative figures. The labour-intensive high street benefits most from the NI cut; large online warehouses contribute more through the rates rebalancing.

The combined effect: seabed revenues fund the energy transition instead of the Sovereign Grant. The monarchy is properly funded at a fixed Parliamentary level. The jobs tax is cut so it is cheaper to employ people, with the benefit reaching employment rather than landlords. Business rates are rebalanced so the high street pays less and online giants pay their share. A sovereign wealth fund begins accumulating. These are separate reforms that individually make sense and collectively transform the relationship between public assets, public revenue, and the businesses that serve British communities.

Disagree with any of this?

Tell us. The discussion hub is open. Forge Club members can formally propose amendments. 60% support gets it into the policy review.

Join the Discussion Full Manifesto (PDF)