Goldman Sachs has reiterated it positive stance on UK housebuilders ahead of the general election on Thursday, saying there are limited risks for the sector based on currently-announced policies by the major parties."All three parties are committed to improving housing supply and the planning environment, with the Liberal Democrats aiming to build 300,000 new houses per annum versus Labour targeting 1 million homes by 2020 and the Conservatives targeting 200,000 affordable homes by 2020, as well as unlock 400,000 new homes on previously developed land. We view this cross-party commitment as a strong positive for the housebuilding space," said GS.Buy-rated Taylor Wimpey remains GS's top pick, as its ample land bank positions it strongly among the UK housebuilders. It says the stock offers an attractive combination of a strong end market, robust EBIT growth, strong free cash flow generation, a healthy balance sheet and supportive valuation.However, GS said neutral-rated Berkeley group could be most impacted by the introduction of a 'mansion' tax, as around 15% of its revenues are generated from properties worth more than the £2m threshold.