Delivering more rural housing

First published on 2 Mar 2020, and most recently revised on 28 Sep 2021.

The CLA made a submission to HM Treasury ahead of the 2020 Budget, recommending a number of changes to the tax system to support the delivery of housing in rural areas by CLA members.

Our proposals include:

  • Introduce a conditional exemption from inheritance tax for affordable housing for the period they remain let at affordable rent.
  • Align VAT on housing renovation and repair with new build in order to stop disincentivising the re-use of existing buildings
  • Tax neutrality between different collaboration models for the delivery of land for housing development

Housing Budget Submission 2020

Read the CLA's submission here
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CR0421_Housing_Budget_Submission_FINAL.pdf
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