Help with housing costs

This chapter considers the latest trends in respect of help with housing costs, for households in all tenures. In particular it sets out trends in levels of capital gains tax relief for home owners, against the income from stamp duty and the element of Inheritance Tax related to housing assets, and discusses options for reform.

The chapter also comments on the new tax credits, and its poor interface with housing benefits for tenants, and the low level of take up by home owner households. It concludes with a short note on the end, in April 2004, of the direct link between outstanding housing subsidy and housing benefit subsidy in council housing revenue accounts in England and Wales.

Download this chapter in PDF format

Tables featured in this chapter can be viewed and downloaded from the links below in either PDF for Excel formats. Click the relevant icon to access your chosen format.

Table 2.6.1 Home-owner taxes and tax reliefs Table 2.6.1 (PDF) Table 2.6.1 (Excel)
Table 2.6.2 Stamp duty rates and thresholds Table 2.6.1 (PDF) Table 2.6.1 (Excel)
Table 2.6.3 Estimated take-up rates for tax credits by tenure Table 2.6.1 (PDF) Table 2.6.1 (Excel)

Note: The majority of the tables in The Review contain UK-based figures, but sometimes figures for Great Britain are used depending upon the sources. All other tables will refer to the country(ies) concerned. Where English regional figures are shown, this is usually indicated in the title. Tables showing breakdowns between England, Wales, Scotland and/or Northern Ireland are indicated with a single *, and those showing international comparisons with two **.

Data in tables and figures is frequently rounded and/or updated and therefore will not always add up exactly.