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Preparing for Change: The Labour Government's First Budget Is Here! | Redmayne Smith

Written by Redmayne Smith | Oct 31, 2024 3:20:36 PM

Chancellor Rachel Reeves unveiled Labour’s first budget in 14 years—a symbolic move to propel the UK economy forward. In a landmark announcement, Reeves, the first woman to deliver Labour’s budget, outlined a vision that tackles both growth and stability despite the £22 billion “black hole” in public finances. For property investors, this budget might seem daunting at first glance. However, beneath the headlines lies a world of strategic opportunities, indicating that the property sector is still ripe with potential for those ready to seize it.

Let’s break down the key takeaways and explore how Reeves’ budget could open doors for property investors willing to look beyond the surface.

An Update on Capital Gains Tax

One of the most anticipated topics leading up to the budget was the potential adjustment of Capital Gains Tax (CGT). Many investors braced for a hike, fearing it might diminish the attractiveness of property as an income-generating asset. However, Chancellor Reeves confirmed that CGT rates for residential property will remain unchanged. This move offers significant stability for those eyeing long-term capital appreciation.

For investors using property as a tool for wealth creation, the stability of CGT means predictability. It allows you to focus on strategic portfolio growth rather than planning around fluctuating tax rates. This decision demonstrates a commitment to preserving the appeal of the property market, particularly as a vehicle for retirement planning and passive income. With CGT staying consistent, property remains one of the few assets in the UK where you can reliably plan for both growth and tax efficiency.

Stamp Duty Land Tax: A Shift for Second Homeowners

Effective immediately, the Stamp Duty Land Tax (SDLT) surcharge for second homes has increased by 2%, bringing the total to 5%. At first glance, this may seem like a deterrent for those acquiring additional properties. However, investors focused on long-term buy-to-let strategies will see this as an incentive to solidify their portfolios in high-yield areas, as rental yields continue to rise with demand.

For international investors, the increase in SDLT may add an extra hurdle. However, the resilience of the UK property market, particularly in cities like Manchester and Birmingham—where rental growth projections exceed 21% from 2024 to 2028 ensures that yields and capital appreciation still hold strong despite the upfront SDLT cost.

Inheritance Tax Freeze: Securing Stability for Wealth Transfer

Chancellor Reeves also announced that Inheritance Tax (IHT) rates will remain frozen until 2030. This move provides certainty for investors planning their succession strategy, allowing them to pass down assets without worrying about changing tax thresholds. With the threshold remaining steady at £325,000, investors can structure their portfolios with confidence, knowing that the tax impact on transferred wealth will stay consistent.

Given that property remains one of the most reliable long-term investments, this continuity in IHT allows for clearer planning, ensuring future generations benefit from both the assets and wealth accrued. Setting up investments within a limited company can further minimise tax liabilities, making this budget a win for those looking to create a legacy in property.

Investor Tip from Our CEO Gordie Dutfield: By structuring assets within a limited company, investors can safeguard their wealth for future generations while minimising tax burdens.

Get Britain Building: An Opportunity for Housing Growth

Reeves reiterated Labour’s ambitious plan to tackle the housing crisis, announcing a £5 billion investment boost that includes £3.1 billion for the Affordable Homes Programme. This government commitment is poised to stimulate demand across the housing sector, creating growth for investors who know where to focus. By directing funds toward affordable housing and supporting local developers, Reeves has paved the way for property value growth, particularly in regions primed for development.

Additionally, Reeves announced £3 billion to back smaller house-builders, levelling the playing field and creating fresh opportunities in the residential sector. Investors who align with this trend will reap the benefits as demand continues to rise.

How Will This Affect You?

Many investors were initially concerned that changes to Capital Gains Tax (CGT) might reduce the appeal of UK property for generating passive income or for building wealth to support pensions and inheritance plans. Fortunately, Chancellor Rachel Reeves’ announcement brings a wave of stability to the property sector, with no increases to CGT rates for residential property. This consistency offers a clear advantage, allowing property investors to move forward confidently with strategies for capital growth, wealth protection, and wealth building without sudden tax liabilities interfering with long-term planning.

While the Stamp Duty Land Tax (SDLT) changes may add an upfront cost to second properties, these adjustments do not detract from the broader appeal of UK property as a resilient, high-growth asset class. For those planning to retain their buy-to-let properties or expand their portfolio, the path forward remains promising, especially when focusing on long-term capital growth and robust rental returns. With UK rental growth forecasted at 3.5% annually and property prices anticipated to rise by 3.3% each year between 2024 and 2028, the returns over the investment lifecycle will more than offset the SDLT adjustments.


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