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Who is exempt from residential property developer tax?

Posted on 08th November 2021 in Affordable Housing

Posted by

Stephen Burtchaell

Partner and Solicitor
Who is exempt from residential property developer tax?

The Government has updated their draft Residential Property Developer Tax (RPDT) legislation to include an exemption for non-profit housing companies, which is set to apply from 1st April 2022.


Who is exempt from Residential Property Developer Tax?

An exemption from RPDT has been introduced for;

  • Non-profit housing companies (NPHCs), which are defined as non-profit registered providers of social housing.
  • Registered social landlords under Part 1 of the Housing Act 1996 or Part 2 of the Housing (Scotland) Act 2010.
  • Registered housing associations under Chapter 2 of Part 2 of the Housing (Northern Ireland) Order 1992 (SI 1992/1725)
  • Registered housing associations wholly owned subsidiaries.


How will the Residential Property Developer Tax affect registered providers?

Registered Providers will welcome the new exemption, which will exempt all of their development activities, including the construction of houses for private sale where the profits are used to fund the development of further affordable housing. Conversely, developers that do not fall within the definition of NPHCs will not benefit from the exemption in relation to any affordable housing that they build.

There are provisions for an exit charge to be payable in certain circumstances where an NHPC ceases to be one.


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