Fact sheet: 'Replacement of Domestic Items’ relief for landlords

The UK Government has set out further reforms across housing, communities, and local government, with proposals affecting leasehold, building safety, social housing, local authority standards, and tourism levies. Reforms to Right to Buy, local authority standards, visitor levies and high value property taxation could also affect local housing markets and the way councils, owners, agents and residents interact.

With the Senedd election approaching on 7 May 2026, housing remains a critical issue across Wales. All major parties recognise the need to increase supply and improve affordability, but their approaches differ significantly. The next Welsh Government will need to strike a careful balance between raising standards and maintaining investment, particularly in the private rented sector (PRS).

With the Scottish Parliament election approaching on 7 May 2026, all major political parties have set out their housing priorities. The next Scottish Government will need to strike a careful balance between improving standards and maintaining supply. Policies that focus too heavily on regulation risk reducing investment, while those that prioritise supply must still ensure quality and consumer protection.

The Welsh Government has set out plans to change how Houses in Multiple Occupation (HMOs) are treated for council tax, confirming that property owners, not tenants, will remain liable and that properties will be valued as a single dwelling. The move brings greater consistency to the system and aligns Wales more closely with the approach already taken in England.