追跡（する） 手渡すs buy-to-let landlords 資本／首都 伸び（る）s 税金 削減（する） in the 予算

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Buy-to-let landlords planning to sell up have been 手渡すd a 税金 削減（する） by the （ドイツなどの）首相／（大学の）学長 today.

In the 予算, Jeremy 追跡（する） 発表するd the 率 of 資本／首都 伸び（る）s 税金 (CGT) 告発（する），告訴（する）／料金d on the sale of second homes will be 削除するd.

He 明らかにする／漏らすd that from 6 April, the 政府 will 削減（する） the CGT 率 for higher 率 taxpayers from 28 per cent to 24 per cent.?

The 率 for basic 率 taxpayers will remain 不変の at 18 per cent.

CGT is 告発（する），告訴（する）／料金d on the 利益（をあげる） landlords and second homeowners make on a 所有物／資産／財産 that has 増加するd in value when they come to sell it.

削除するd for landlords:?資本／首都 伸び（る）s 税金 (CGT) can be 告発（する），告訴（する）／料金d on any 利益（をあげる） someone makes on an 資産 that has 増加するd in value, when they come to sell it

It brings the higher 率 禁止（する）d for CGT on 所有物／資産／財産 closer to the level 告発（する），告訴（する）／料金d on other 投資s.

For 投資s such as 在庫／株s and 株, higher 率 and 付加 率 taxpayers 支払う／賃金 20 per cent while basic 率 taxpayers 支払う／賃金 10 per cent.

追跡（する） said the change to CGT has been made to support the 住宅 market.

He believes it will encourage more landlords and second home owners to sell their 所有物／資産／財産s, making more 所有物／資産／財産s 利用できる for 買い手s 含むing those looking to get on the 住宅 ladder for the first time, while also raising 税金 歳入.

Nicky Stevenson, managing director at 国家の 広い地所 スパイ／執行官 group 罰金 & Country said: '減ずるing the higher 率 of 資本／首都 伸び（る）s 税金 should 注入する some extra energy into the 住宅 market by 増加するing the number of 所有物／資産／財産s for sale.

'Teetering landlords 自信のない about whether to take the 急落（する），激減（する） and sell their 所有物／資産／財産 will be encouraged by this 告示.

'This should 申し込む／申し出 hope for first-time 買い手s who are the 創立／基礎 of the 所有物／資産／財産 market, but have been 攻撃する，衝突する 特に hard by 高金利s.'

Buy-to-let 上げる: Jeremy 追跡（する） 発表するd the 率 of 資本／首都 伸び（る）s 税金 (CGT) 告発（する），告訴（する）／料金d on the sale of second homes will be 削除するd

Not everyone agrees it will have the 願望（する）d 影響, however.

Jeremy Leaf, north London 広い地所 スパイ／執行官 and a former 居住の chairman of the 王室の 会・原則 of 借り切る／憲章d Surveyors, said: 'Is there going to be a flurry of sales from landlords because they will make a saving on 資本／首都 伸び（る）s 税金? No, they are in it for long-称する，呼ぶ／期間／用語 伸び（る）, 資本／首都 評価 連合させるd with income 産する／生じる.?

'Of course, that 産する／生じる has been 攻撃する，衝突する hard with higher 利益／興味 率s and more 規則, 同様に as the 無（不）能 to 相殺する mortgage 利益／興味 - but professional landlords are committed and not going to start selling because of a slight 削減 in CGT.?

'Perhaps, with rents so high, the last thing we need is a 削減 in homes to rent.'

How much 税金 will landlords save?

At 現在の, Britons are only 要求するd to 支払う／賃金 CGT if the 伸び（る） they make 越えるs their £6,000 税金-解放する／自由な allowance in a 選び出す／独身 税金 year. If this allowance is 違反d, they will be liable to 支払う／賃金 it.

However, from the start of the next 税金 year, which begins 6 April, this 年次の 税金-解放する／自由な allowance will 落ちる to £3,000 each year.

With 所有物／資産／財産 伸び（る）s often far in 超過 of these 年次の allowances, most landlords will almost always 結局最後にはーなる 支払う／賃金ing CGT unless they are able to 相殺する 十分な 所有物／資産／財産 関係のある expenses, such as the costs of conveyancing, 調査するs and stamp 義務.

This means this new 削減（する） to CGT by 追跡（する） could result in thousands of 続けざまに猛撃するs of 貯金 for landlords when they sell.

以前, someone selling a buy-to-let 所有物／資産／財産 for £300,000, having 以前 購入（する）d it for £200,000, will have made a 伸び（る） of £100,000. After their 年次の allowance, this taxable 伸び（る） would have fallen to £94,000.

From 6 April, their taxable 伸び（る） will rise to £97,000 - after the 年次の allowance is 削減（する） to £3,000. That is if they have not already 違反d their 年次の allowance by other means, such as the sale of 株 outside of an Isa.

Before today's 告示, a higher 率 taxpaying landlord 告発（する），告訴（する）／料金d at 28 per cent on a £97,000 伸び（る） would have paid £27,160 in CGT.?

Now, the 同等（の） landlord would 支払う／賃金 £23,280, 同等（の）?to a £3,880 saving.

Why most landlords 支払う／賃金 the higher 率 of CGT

CGT is 追加するd to someone's normal income to decide the 税金 率 it is 告発（する），告訴（する）／料金d at.

So, even if someone is a basic 率 taxpayer, the 衝撃 of a sizeable 資本／首都 伸び（る） is likely to 押し進める them into the higher 率.

For example, if someone makes a 資本／首都 伸び（る） of £100,000 when selling a buy-to-let 所有物／資産／財産 - after their 年次の 税金 解放する／自由な allowance of £3,000 this 伸び（る） becomes £97,000.

The basic 率 税金 threshold is £50,270, so if they are a basic 率 taxpayer 収入 £30,000 a year, £20,270 of their 資本／首都 伸び（る） will be calculated at 18 per cent with the remaining £76,730 of the 伸び（る） 存在 税金d at 24 per cent.

CGT won't 衝撃 homeowners, unless they have let out their home in the past.

This is because when selling a main home, people are 完全に 保護物，者d from CGT by what is known as 主要な／長／主犯 私的な 住居 救済.

It could 潜在的に 衝撃 homeowners who have had 多重の lodgers during their 任期 or have let out their home 完全に for a period of time - although 確かな 救済s do 適用する.