Impact of the budget on the housing sector

Published on: 9th March 2017

The Chancellor of the Exchequer, Philip Hammond gave his first budget to parliament earlier this month. With only one mention of housing, many in the sector are aptly referring to the announcement as ‘the boring budget’.

With the most notable issue being the refusal to discuss housing, our residential property expert Diana Warr comments on the implications of the budget and what exactly Hammond omitted from his speech.

“Many buy-to-let landlords will have watched the budget expectantly as after pressure from the property industry it was anticipated that the chancellor might have discussed reducing or reversing the additional 3% stamp duty surcharge on second homes.

“There was also no mention of the tax relief for landlords, which are due to be cut next month. We are disappointed that the proposed tax cut still looks likely to go ahead and feel it will only create further pressure on landlords, which will in turn drive rents up or reduce the supply of rental property in the market.

“The Chancellor announced a £690million fund for English councils to invest in transport infrastructure. There is the strong possibility that this improvement in transport links could help boost local rental values, as has been proved by increased rents in the locations most likely to benefit from Crossrail and HS2.

“Unfortunately yesterday’s budget has provided us with more questions than answers and many of these will need further clarification before the real implications on the housing market can be assessed.”

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Landlord tax considerations

In 2016 the government introduced a number of disadvantageous changes to the tax that landlords pay and can claim back. Stamp Duty Land Tax (SDLT) You pay stamp duty on the purchase of any residential property costing more than £125,000. The amount you pay is dependent on the property value, as you pay different rates for each ‘portion’ of the property cost, this is outlined in the table below. Last April the government introduced an additional tax on any property owner purchasing a second residential property. On top of the rates outlined above, anyone purchasing an additional residential property for £40,000 or more must pay an additional 3% stamp duty. Capital Gains Tax It is likely that landlords will have to pay Capital Gains Tax on any profits that they make when selling a property that is not their home. Over the pastdecade there have been a number of changes to the ways in which Capital Gains Tax is paid and presently the rate applicable to gains made on the sale of the property is 28%. This tax is payable regardless of whether or not a landlord plans to reinvest the profits into future properties.

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In 2016 the government introduced a number of disadvantageous changes to the tax that landlords pay and can claim back.

Stamp Duty Land Tax (SDLT)

You pay stamp duty on the purchase of any residential property costing more than £125,000. The amount you pay is dependent on the property value, as you pay different rates for each ‘portion’ of the property cost, this is outlined in the table below.

Table Stamp Duty Tax

Last April the government introduced an additional tax on any property owner purchasing a second residential property. On top of the rates outlined above, anyone purchasing an additional residential property for £40,000 or more must pay an additional 3% stamp duty.

Capital Gains Tax

It is likely that landlords will have to pay Capital Gains Tax on any profits that they make when selling a property that is not their home. Over the pastdecade there have been a number of changes to the ways in which Capital Gains Tax is paid and presently the rate applicable to gains made on the sale of the property is 28%. This tax is payable regardless of whether or not a landlord plans to reinvest the profits into future properties.

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Restriction of allowable costs

All landlords with residential property inside or outside the UK can claim tax relief for costs such as mortgage interest incurred on the property they let. Currently the relief is set at 40% and 45%.

Wear and tear allowance

If you let fully furnished properties, you used to be able to claim a wear and tear allowance of 10% of the net rent you receive. This is intended to cover any items that would normally be provided in unfurnished accommodation, including fridges, carpets and curtains etc. In April 2016 this allowance was adapted so that all landlords of residential housing can deduct the costs they actually incur on replacing furnishings. The relief will be applied for the cost of a like-for-like, or nearest modern equivalent, plus any costs incurred in disposing of the old item, or less any proceeds received for the asset being replaced.

If you have any questions about the tax changes above then please contact our residential sales and letting specialist, Diana Warr.

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Sanderson Weatherall's residential specialist Diana Warr reviews the changes and explains what you should know. 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Residential Agency

If you want to request a repair to your property then please click here. Sanderson Weatherall's residential division, based in our Leeds office, offers a bespoke service to clients looking for quality residential property in the North of England. We specialise in all types of property transaction, from large scale development opportunities to individual residential sales and lettings, including first class country and city centre residences. From all offices we offer detailed and specialist advice on residential property requirements to both private and public clients. Our services run from initial feasibility studies, through planning and design, right through to maintenance and regeneration. With a wide range of residential services on offer and with a wealth of expertise in many residential property transactions we have the all the relevant experience to ensure our residential services are as effective as possible. We take pride in our expertise, strong regional coverage, integrity, professionalism and discretion. Fees Fees to Landlords - click to download

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If you want to request a repair to your property then please click here.

Sanderson Weatherall's residential division, based in our Leeds office, offers a bespoke service to clients looking for quality residential property in the North of England.

We specialise in all types of property transaction, from large scale development opportunities to individual residential sales and lettings, including first class country and city centre residences.

From all offices we offer detailed and specialist advice on residential property requirements to both private and public clients. Our services run from initial feasibility studies, through planning and design, right through to maintenance and regeneration.

With a wide range of residential services on offer and with a wealth of expertise in many residential property transactions we have the all the relevant experience to ensure our residential services are as effective as possible.

We take pride in our expertise, strong regional coverage, integrity, professionalism and discretion.

Fees

Fees to Landlords - click to download

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Business Rates Budget Highlights 2017

The Chancellor of the Exchequer, Philip Hammond gave his first budget to Parliament last week. The Chancellor acknowledged the concerns surrounding business rates but declared that they could not be abolished as he announced changes that will equal a further £435million cut in business rates. Key business rates highlights Business rates will not be abolished but the Chancellor suggested that there would be another consultation on business rates, to find a way of suitably taxing the digital economy. A cap will be put in place for businesses moving from the small business rates relief that will ensure that their monthly business rates bill does not increase by more than £50 per month.

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The Chancellor of the Exchequer, Philip Hammond gave his first budget to Parliament last week. The Chancellor acknowledged the concerns surrounding business rates but declared that they could not be abolished as he announced changes that will equal a further £435million cut in business rates.

Key business rates highlights

  • Business rates will not be abolished but the Chancellor suggested that there would be another consultation on business rates, to find a way of suitably taxing the digital economy.
  • A cap will be put in place for businesses moving from the small business rates relief that will ensure that their monthly business rates bill does not increase by more than £50 per month. [fulltext] =>
  • All pubs with a rateable value less than £100,000 will get a £1,000 discount on their business rates bill.
  • Local authorities will be provided with a £300 million discretionary relief fund to treat business rates issues in their locality.
  • These changes will account for a £435million cut in business rates.

 

Our Opinion

Robert Brown, business rates expert in our rating team commented on the budget, and its impact on business rates across England and Wales:

“Having only just held several consultations on the business rates revaluation process I wonder whether a further consultation is really necessary. While I believe there is an unfair commercial advantage to be gained by digital businesses who may not be as seriously affected by increased business rates bills, there is currently not an easy solution on the table to effectively rate online sales. I have previously suggested that an online tax levied at point of sale similar to a delivery charge might provide a one-off solution.

“The announcement of the discount for pubs is great news with 90% of pubs due to benefit from the discount. Based on the brief statement today in the House of Commons one has to wonder however “when is a pub a pub and when is it a restaurant or a night club?” thus, as always the devil will be in the detail!

There was also welcome news for smaller businesses with a cap put in place to restrict their bills increasing by a disproportionate amount if they move outside the small business relief parameters. I hope this is something that the government commit to in the long term.

“Once the £300million allocated to treating hardship cases is spread between several hundred local authorities it will quickly disappear and it will be interesting in exactly how he plans to spread the money between constituencies.

“The take home message from the Chancellors budget was that these changes would result in a £435 million cut in business rates. It is definitely a step in the right direction but in relation to the £25billion collected by business rates it is merely a drop in the ocean.”

View our guide to reducing your business rates here.

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