Measures relating to property Measures relating to property

United Kingdom

1. 6Reduction in higher CGT rate for residential property gains to 24%
2. 7Abolition of multiple dwellings relief for SDLT
3. 8First-time buyers’ relief from SDLT: acquisition of new lease on bare trust
4. 9Exemption from SDLT: registered providers of social housing etc
5. 10Purchases by public bodies not to be subject to special 15% rate of SDLT
6. 11Treatment of non-UK agricultural property and woodlands for IHT purposes