Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the supplantation of individual landlords by corporate investors on tax revenues.

In April, the independent Office for Budget Responsibility published supplementary forecast information regarding the changes to property income tax announced at Budget 2025. This includes an assessment of impacts on rental prices and incorporation. This is available at: Supplementary-forecast-information-non-labour-components-of-incomes-tax-costing.pdf

This is in addition to the Economic and Fiscal Outlook which was published at Budget 2025: CP 1439 – Office for Budget Responsibility – Economic and fiscal outlook – November 2025.