Consultation Response: Land Use

The ATT has responded to the Department for Environment, Food and Rural Affairs (DEFRA) Land Use consultation. 

As a tax body, our response does not address all the questions posed in the consultation. The purpose of our response is to highlight to Government the importance of considering the tax implications of any policy changes connected to land and property. Tax is a key driver in decision making for landowners, and land use changes which result in negative or uncertain tax consequences could discourage landowners from engaging with schemes that the Government considers desirable.