Measure

VAT and land for social housing

The measure

The government will shortly consult on the reform of VAT rules to incentivise the development of land intended for social housing. 

 

Who will be affected?

Potentially affected parties may include housing associations, property developers, and construction companies engaged in social housing projects. 

 

When will the measure come into effect?

Further details will be available in due course.

Our view

It remains to be seen what the government’s proposals are in this area. While the intent to incentivise social housing development is positive, the true impact will depend entirely on the practical details of the VAT reforms.