We recommend that the Government review the impact of recent changes to taxation rules in the buy-to-let sector, with a view to making changes to make it more financially attractive to smaller landlords. If it is not willing to do this, it should at least be much clearer about what role it wants the private rented sector to play in the wider housing mix and, in particular, whether it values the involvement of landlords with very small portfolios.

We recommend that the Government review the impact of recent changes to taxation rules in the buy-to-let sector, with a view to making changes to make it more financially attractive to smaller landlords. If it is not willing to do this, it should at least be much clearer about what role it wants the private rented sector to play in the wider housing mix and, in particular, whether it values the involvement of landlords with very small portfolios. Type: recommendation | Number: 18 | Paragraph: 106 | Response status: under_consideration Government response: The Government recognises the concerns that the Committee has raised about the sector, particularly the cost of renting and the role of smaller landlords within it. In 2015, the Government began to change the tax relief landlords could claim on finance costs, such as mortgage interest, moving from a