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

The UK Government plans to require letting agents to send HMRC monthly or quarterly reports on landlords’ rental income, collect tax reference numbers from clients, and carry out further checks on their records. Members should add their experience and raise concerns to the consultation, which has opened to seek views on how these duties should work, including reporting deadlines, software requirements, and the time businesses would need to prepare.

Landlords face a further rise in property income tax from April 2027, while first-time buyers will gain access to a new £4.7 billion equity loan scheme. Chancellor John Healey’s Budget, delivered on 28 October 2026, also sets out more funding for affordable homes, changes to business rates and further details of the council tax surcharge on high-value properties.

We have taken our campaign to unlock empty homes directly to the Senedd, urging policymakers to widen access to funding, recognise private landlords as housing providers, and assess whether council tax premiums are bringing properties back into use. In an evidence session on 21 October 2026, our Head of Policy and Campaigns, Timothy Douglas, highlighted the need for practical support for owners, better housing data, and properly funded local authority teams.

Housing was firmly at the centre of this year's political conference season, with the major parties setting out competing visions for home ownership, renting, planning reform and economic growth. While Labour's position as the party of government meant it made announcements with the most immediate implications, conferences across the political spectrum provided important insight into how housing policy may evolve in the coming years.