Policy paper

Residential Property Developer Tax: draft legislation

The government is seeking your views on the draft legislation of the Residential Property Developer Tax ahead of its inclusion in the 2021-22 Finance Bill.

• From: HM Treasury
• Published: 20 September 2021
• Last updated: 8 October 2021 — See all updates

This was published under the 2019 to 2022 Johnson Conservative government

Documents

Residential Property Developer Tax: draft legislation

PDF, 209 KB, 26 pages

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Explanatory note

PDF, 312 KB, 29 pages

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Details

The government held a consultation seeking views on the policy design of the new Residential Property Developer Tax (RPDT) between 29 April and 22 July 2021. The government received 130 written responses and would like to thank all respondents for their helpful and constructive engagement, particularly those stakeholders who have attended consultation meetings. The government is now holding a technical consultation on the draft legislation of the RPDT ahead of its inclusion in the 2021-22 Finance Bill, to ensure the legislation operates as intended.

This consultation will run until 15 October 2021, and views can be sent to RPDT.mailbox@hmrc.gov.uk.

The final design of the tax, including the rate of the tax, will be announced at the Autumn Budget on 27 October.

The consultation on the policy design of the Residential Property Developer Tax ran from 29 April to 22 July 2021.

Published 20 September 2021
Last updated 8 October 2021 + show all updates

1. 8 October 2021

   Page updated: 8 October

2. 20 September 2021

   First published.