Budget headlines
4th March 2021
The economy is set to bounce back to pre-pandemic levels by the middle of 2022, with the furlough scheme extended until the end of September.
The Stamp Duty Holiday has been extended. For Landlords, the stamp duty holiday extension from the 30th March until 30th June means 0% taxation payable on properties up to £500,000. From July 1, the holiday will be applicable on properties up to £250,000 until the end of September before returning to £125,000 at the beginning of October.
A high increase in corporation tax will come into force in April 2023. Increasing from 19% to 23% for incorporated landlords making profits above £50,000.
A new mortgage guarantee scheme will enable existing homeowners and first-time buyers to access 95% mortgages for property costing up to £600,000. 9 in every 10 sales is below this figure.
Despite expectations, the Chancellor made no changes to Capital Gains Tax and there were no specific announcements affecting landlords and tenants.
Source Dataloft, gov.uk
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