Over the past 20 years there has been considerable change in society in terms of where people live. The proportion of those in social housing or owning their own homes has decreased and more households are looking to the Private Rented Sector (PRS) for their home. Currently, the government are implementing major changes to the taxation of the PRS, including changes to Mortgage Interest Relief, Stamp Duty Land Tax, and Capital Gains Tax. To help us understand the impact of these changes on tenants, landlords and the sector, the RLA has carried out a large comprehensive survey with a total sample of 2,883 landlords.
|Publisher||National Residential Landlords Association|
|Commissioning body||National Residential Landlords Association|
|Number of pages||41|
|Publication status||Published - 24 Sep 2016|