Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what proportion of capital gains tax receipts came from the sale of residential rental accommodation in the most recent period for which figures are available.
It is not possible to provide the proportion of Capital Gains Tax (CGT) receipts from residential rental accommodation as information collected as part of CGT returns does not specify the use of a property.
In 2020-21, however, it is estimated that total CGT liabilities on UK residential property totalled £1.0 billion. This figure includes liabilities from all types of CGT liable residential property disposals, including rental properties and second homes.
Data on CGT residential property disposals can be found in Table 8 of the CGT national statistics: https://www.gov.uk/government/statistics/capital-gains-tax-statistics