Aerial view of terrace houses

Taxing rented and owner-occupied housing

Published on 23 January 2024

This presentation was given at a Department for Levelling Up, Housing and Communities (DLUHC) seminar on 16 January 2024.

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How do the tax treatments of landlords and owner-occupiers compare? What would a tenure-neutral system look like? And how should the taxation of housing be reformed? This presentation was given at a Department for Levelling Up, Housing and Communities (DLUHC) seminar on 16 January 2024.

    Authors

    Stuart Adam
    Stuart Adam

    Senior Economist

    Stuart is a Senior Economist working in the Tax sector, and focuses on analysing the design of the tax and benefit system.

    Presentation details

    DOI
    10.1920/ps.ifs.2024.0002
    Publisher
    Institute for Fiscal Studies

    Suggested citation

    Adam, S. (2024). 'Taxing rented and owner-occupied housing' [Presentation]. London: Institute for Fiscal Studies. Available at: https://ifs.org.uk/publications/taxing-rented-and-owner-occupied-housing (accessed: 30 July 2026).

    Grant

    ESRC Institute for the Microeconomic Analysis of Public Policy 2020-25

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