Annual Tax on Enveloped Dwellings (ATED)

Co-ops UK Budget 2018 representation (PDF)
Since the reduction of the threshold for ATED and Higher Rate SDLT to £500,000 a number of housing co-operatives have come within scope of these taxes - unintentionally, we believe, putting financial viability of both existing and new co-operatives under threat. We have worked together with Co-operatives UK to produce this paper, submitted to the Treasury as part of the Budget representation process.

Stamp Duty on Additional Properties

FHA consultation response (PDF)
Unfortunately our comments in this consultation response were not taken up by the government, but our position remains that co-operative homes should be taxed in the same was as individually owned homes.

Landlord Registration in Wales

FHA consultation response (PDF)
Registration exception for fully mutual housing co-ops - Housing (Wales) Act 2014, section 8 paragraph 8(e)

HMO Licensing

Exemption wording (link to
Briefing Document (PDF)