Question to the HM Treasury:

To ask His Majesty's Government what plans they have, if any, to review the role of the tax system in meeting the demand for rental homes in the private rented sector.

The Government keeps all tax policy, including that affecting the private rented sector, under review.

The Government has increased the nil-rate threshold of Stamp Duty Land Tax from £125,000 to £250,000 to support the property market until March 2025 and remains committed to supporting the rental market.

The Levelling Up and Regeneration Bill currently before parliament also contains provisions to increase Council Tax on second and empty homes.

Ensuring a fair deal for renters remains a priority for this government.