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Insider December 2021

CLADDING TAX TO AFFECT LARGE PROPERTY DEVELOPERS IN 2022/23

A new levy on large residential property developers’ profits intends to raise around £2 billion over the next 10 years, starting from next spring.

The ‘cladding tax’ will be a 4% tax on developers with company profits of £25 million or more from residential development, although student and build-to-rent developments are exempt.

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