Mid-sized businesses call for tax certainty, access to capital and workforce support in Budget

  • Significant rise in mid-sized businesses planning investment in new technologies 
  • However, businesses say difficulty in sourcing capital, as well as recruitment and retention pressures, are barriers to growth plans
  • Ahead of the Budget, businesses call for clarity on business taxation plans, as well as support with recruitment
The UK’s mid-sized businesses are ramping up plans to invest in new technologies and source fresh capital as they push for their growth, according to the latest research from accounting and business advisory firm, BDO.

BDO’s bi-monthly survey of 500 mid-sized businesses, reveals that almost half (45%) are planning to allocate budgets to new technologies like AI or in research and development (R&D) over the next six to nine months. This represents a considerable increase since the start of 2024, when fewer than one in five (18%) were prioritising investment in these areas. 

A similar number (49%) are prioritising sourcing new equity investment or credit lines to fund their growth, which compares to less than a third (28%) at the start of this year. This includes capital secured through private equity or venture capital investment, or taking on new credit lines, such as bank or private credit loans. 

Businesses are facing barriers to growth

However, despite ambitious plans for expansion or investment, over a third (34%) consider accessing new financing to grow their business a significant challenge in the next six months. This comes as interest rates remain persistently high, despite a small cut of the rate to 5% in August.

The findings also lay bare the employment issues facing businesses. According to the survey, workforce pressures, such as hiring or retaining staff, are a top concern for 30%. 

Difficulty keeping up with salary expectations from new hires or existing staff affects a third (33%), while changes to policy and regulation, such as skilled worker visas and employment contracts, are causing uncertainty for a quarter (25%). 

Businesses want the Budget to deliver certainty 

In the run up to the Budget, over a quarter (28%) of mid-sized businesses say that in the next 12 months they would most benefit from simplification of the listing process on the London Stock Exchange (including AIM) or changes to improve their access to capital. 

A third (33%) say measures to tackle workforce pressures would have the most positive impact on their business in the next 12 months. These could include continued reforms to the Growth and Skills Levy or long-term partnerships between the education system, local government and mid-sized businesses to connect young people with local jobs or training. 

Certainty around taxation is also a priority for mid-sized businesses, with firms buoyed by the Government’s plans to publish its forthcoming roadmap on business tax plans for the next five years. 

Confirmation of the continuation of the ‘full expensing’ capital allowance over this period is the most popular ask to be included in the roadmap, with nearly a quarter (24%) seeking reassurance that Labour will deliver on its manifesto commitment.   

One in five (20%) want a guarantee of no fuel duty increases during this parliament as high costs, including borrowing, payroll and energy, remain a top challenge for almost half (48%). 

Almost a fifth (18%) also want to see the Government commit to replacing business rates in the roadmap, possibly by introducing a local business income tax instead. This rises to over a quarter (27%) in the retail sector.  

Richard Austin, Partner at BDO said: “Mid-sized businesses have long led the drive for growth as the engine of the UK’s economy. It’s heartening to see more companies investing in new technologies or planning their expansion by trying to source new capital. Our research suggests businesses may be feeling more confident about growth prospects and opportunities compared to the start of the year. 

“Accounting for one in three private sector jobs and providing revenues of £1.6tn, the contributions of these businesses to the UK economy and their potential to scale-up should not be overlooked by policymakers. 

“These businesses are crying out for some certainty from the forthcoming budget in order to take action on these investment plans.”

BDO’s manifesto for mid-sized businesses outlines measures enabling the success of these businesses. 
Amongst other asks, it calls for the Government to create a cross-party commission on tax to develop pragmatic solutions to key fiscal matters, such as the merging of income tax and National Insurance, and ensuring mid-sized businesses have the skills pipeline they need to grow and expand. A full version of the manifesto is available here

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Note to editors

Accountancy and business advisory firm BDO LLP provides integrated advice and solutions to help businesses navigate a changing world. 

The organisations we work with are Britain’s economic engine; entrepreneurially-spirited, high-growth businesses that fuel the economy.  

We understand the ambitions and entrepreneurial mindset of those we work with and have the global reach, integrity and expertise to help people and businesses succeed.  

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BDO LLP operates in 17 offices across the UK, employing 8,000 people offering tax, audit and assurance, and a range of advisory services. BDO LLP is the UK member firm of the BDO international network.

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