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Labour’s much anticipated Autumn Statement is now finally with us, and will no doubt continue to be a hot topic of conversation.

With this in mind, we wanted to give you a roundup of the key announcements from the budget that are likely to impact you as a landlord, and your property investments.

 

Overview

In her first Budget as chancellor, Rachel Reeves announced a combination of higher taxes and borrowing. The Budget increases spending by £70bn per year, with two-thirds on current and one-third on investment spending. Half, and primarily day-to-day spending, is funded through tax increases.

 

Key announcements

 

Stamp Duty Land Tax (SDLT)

The surcharge on second homes and residential investment property increases from 3% to 5%, coming into effect immediately. This effectively gives landlords and property investors no time to act considering the changes.

However, the current stamp duty relief is set to expire in March 2025, so it’s likely that Q1 of 2025 will see a flurry of buyers attempting to act before the change.

  • The 0% threshold will reduce from £250,000 back to £125,000. The first time buyer (FTB) threshold will also decrease from £425,000 to £300,000 in March 2025 (the number of FTBs who will pay stamp duty will rise from 20% to 40%), with the likely impact being that FTBs will face higher costs and therefore rely on rental properties for longer.

 

£500m to “get Britain building again”

Reeves confirmed she will release an additional £500m to build up to 5,000 social homes. In total the government has pledged to invest more than £5bn to deliver their housebuilding strategies. Reeves has increased the Affordable Homes Programme to £3.1bn and will provide £3bn worth of support and guarantees to increase the supply of homes and support small housebuilders.

In addition to this, Reeves has pledged £3 billion to support small house builders and to fund a recruitment drive on planning officers.

 

Other interesting highlights

  • Capital Gains Tax (CGT) – Reeves opted to retain the current CGT rates on property at 18% and 24%.  However, the rates of CGT for shares and other assets will rise from 10% to 18% for lower-rate taxpayers, and 20% to 24% for higher-rate payers.
  • Inheritance Tax (IHT) - Stricter rules on IHT are expected to raise £2bn and will “close the loophole” when the lifetime allowance is abolished by bringing inherited pensions into IHT from April 2027. It was also announced that Inheritance Tax thresholds are to be frozen for an additional two years to 2030. 
  • Continued freeze in fuel duty.
  • Inheritance tax thresholds frozen for an additional two years to 2030.

 

Supporting landlords at Aldermore

We’re here to support you when it comes to building your portfolio and managing your property investments.

You can read more about the impact the Budget has on businesses here.

For more information on our buy to let mortgage options, take a look here.

 

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