Closed consultation

VAT treatment of land for social housing

• From: HM Revenue & Customs and HM Treasury
• Published: 23 June 2026

This was published under the 2024 to 2026 Starmer Labour government

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Summary

Consultation on introducing a new VAT zero rate for land intended for the construction of social housing across the UK.

This consultation ran from
9:30am on 23 June 2026 to 11:59pm on 18 August 2026

Consultation description

This consultation seeks views on the introduction of a new VAT zero rate for land intended for the construction of social housing. It explores how current VAT rules affect land acquisition, development timing and cashflow, and invites views on the scope, design and administration of any new relief.

Documents

VAT treatment of land intended for the construction of new social housing

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Published 23 June 2026