The latest Budget brings further costs for landlords and confirms how the proposed “mansion tax” will operate. There is also a welcome change to Stamp Duty Land Tax for assured tenancies, addressing a complication arising from the Renters’ Rights Act 2025.

For property owners, the practical concern is how these measures fit alongside the other costs and obligations they already face.

There is now a clearer timetable for implementing important parts of the Leasehold and Freehold Reform Act 2024 in England.

The changes concern service-charge information, insurance charges and litigation costs. They will affect landlords and leaseholders alike, including resident management companies and right-to-manage companies.