Open consultation

VAT treatment of land for social housing

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

Summary

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

This consultation closes at
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

HTML

Ways to respond

Respond online

or

Email to:

vatlandforsocialhousingconsultation@hmrc.gov.uk

Write to:

VAT and Excise Team
HM Treasury
1 Horse Guards Road
SW1A 2HQ

Published 23 June 2026