The Government is committed to improving the supply of affordable homes. Since 2010, we have increased housing supply by over 1.3 million homes, including 407,000 affordable homes.
We do not currently have plans to grant full Capital Gains Tax relief for land sales to a Community Land Trust. The Government considers that the extent to which a Capital Gains Tax relief for land sales to a Community Land Trust would incentivise such behaviour is uncertain. Tax reliefs have an Exchequer cost, and in contemplating such a relief the Government must consider the potential deadweight cost of any benefit going to people who would have sold the land to a Community Land Trust anyway.