Affordable Housing: Taxation

(asked on 24th June 2022) - View Source

Question to the Department for Levelling Up, Housing & Communities:

To ask the Secretary of State for Levelling Up, Housing and Communities, if he will commit to ensuring that all forms of affordable housing, including homes at Discount Market Sale, are granted exemption from the infrastructure levy proposed in the Levelling Up and Regeneration Bill.


Answered by
Stuart Andrew Portrait
Stuart Andrew
Parliamentary Under Secretary of State (Department for Culture, Media and Sport)
This question was answered on 4th July 2022

The Infrastructure Levy will be a mandatory, non-negotiable charge, set and collected locally, to largely replace the complex and discretionary section 106 regime and CIL charge.

The Government is committed to the delivery of on-site affordable housing through the Levy, and to delivering at least as much, if not more, affordable housing than at present. We will introduce through regulations a new 'right to require'. Local authorities will be able to require that a proportion of the Levy liability to be paid as in-kind, onsite affordable housing.

We do not intend to charge the Levy on affordable housing, and will consult on the details of our proposed approach. Exemptions and reductions with regards to the Levy will be set out through regulations.

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