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Anticipation of Capital Gains Tax changes driving landlord sales

Landlords are increasingly selling properties due to financial factors, with potential Capital Gains Tax changes now as significant a motivation as higher interest rates, according to a recent survey.

  • The desire to realise gains before any Capital Gains Tax changes is a primary reason landlords are selling.
  • Higher interest rates are also a significant factor driving landlord disposals.
  • The share of landlords expecting to remortgage within the next twelve months rose to 34.2% in Q2, up from 31.6% in Q1.

Anticipation of potential changes to Capital Gains Tax (CGT) is now a leading reason for landlords selling properties, according to the Property118 Landlord Sentiment Survey for Q2. This financial motivation is reported to be as influential as the current cost of borrowing.

The survey, which expanded its questions on why landlords sell, found that the desire to realise gains before any CGT changes scored 4.13, nearly matching higher interest rates, which scored 4.14. Regulatory pressures from the Renters’ Reform agenda and new EPC rules formed a middle tier of reasons.

The speculation surrounding CGT ahead of fiscal events is prompting landlords to consider selling now to secure gains at current rates. This suggests that tax uncertainty, rather than enacted policy, is influencing market behaviour.

Refinancing pressure is also increasing, with 34.2% of landlords in Q2 expecting to remortgage within the next year, an increase from 31.6% in Q1. Many landlords are facing higher costs as fixed-rate deals mature, potentially leading to a squeeze on returns and decisions to sell.

Why this matters: The anticipation of tax changes and rising interest rates are significantly influencing landlord behaviour and property disposals in the UK.

What this means for you: If you are a landlord, the financial case, including the cost of borrowing and the tax position on disposal, is increasingly driving decisions to sell.

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