UK HMRC Consulting on VAT Treatment of Land for Social Housing

UK HMRC has launched a public consultation on the VAT treatment of the sale of land intended for the construction of social housing, which includes the proposed introduction of a new VAT zero-rate. The consultation closes at 11:59 pm on 18 August 2026.

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Foreword

Social housing plays a vital role in providing long-term, secure accommodation for some of the country's most vulnerable households and low-income families, as well as for key workers who are essential to the functioning of ou…