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Capital gains relief for landlords selling to tenants

“To further support homeowners, we will introduce a two-year temporary Capital Gains Tax relief for landlords who sell to their existing tenants.”

Promised2024 manifesto, page 55, 11 Jun 2024
  1. Promised

Where it stands

The Conservatives are not in government, so the card stays at Promised.

What has happened

  1. Jun 2024Conservative manifesto pledges a two-year capital gains tax relief for landlords who sell to their tenants, Promised

About the cost

Year shown: 2025-26, the first of the relief's two years. Party figure only: £20m in each of 2025-26 and 2026-27 and nothing after, which the party says is based on Treasury costings (costings document, Table 1, "CGT on sales to tenants: suspend"). No official or independent costing was found. Low–high is an editorial ±10% because the source gives a central figure only.

More detail

Sources (2)
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