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Pre budget report measures on property are uneventful, Grant Thornton UK LLP says

 

Commenting on today's announcements in the Pre-Budget Report related to the property sector, Clare Hartnell, Head of Property and Construction said:

"Today's property related announcement in the Pre-Budget Report has been quite uneventful and crucially, it lacks the much needed measures to help first time buyers, hindering them further by removal of the Stamp Duty Land Tax (SDLT) holiday.* Although it was due to be phased out, it was hoped that the Chancellor would take the opportunity to extend the relief for longer. That said, the HomeBuy Direct initiative is helping first-time buyers with equity loans of up to 30% for new build properties.

"It is positive to see an unchanged Capital Gains Tax rate of 18% which will benefit individuals investing in property. However it is disappointing that SDLT relief in disadvantaged areas has not been reintroduced. It is also unfortunate that an extension to first year capital allowances was not made.

"The Government has announced various anti-avoidance measures, including those which exclude vendors from selling the value of unused capital allowances to others. There is also an announcement on SDLT disclosures, albeit this is not significantly changed from the existing disclosure requirements in place.

"Finally, the Chancellor has announced a further year extension to the temporary increase at which an empty property becomes liable for business rates. That is good news for properties with low values, it's just a shame he didn't abolish these rates completely."

For further information, please contact:

Stephanie Aneto, Grant Thornton press office, tel: 020 7728 2940 or email: stephanie.aneto@gtuk.com