Sarah Bradford outlines the type of costs that a landlord may incur while a buy-to-let property is on the market and the extent to which tax relief is available for those costs.
Many private landlords, particularly those with one or two rental properties, are now quitting the rental market. In recent years, landlords have been subject to a raft of unfavourable tax changes, including the restriction of interest rate relief and the end of the furnished holiday lettings regime. Another example is the introduction of, and recent increase in, the stamp duty land tax supplement, which has made it expensive for landlords to expand their portfolios. Further, the Renters’ Rights Act 2025 will, when it comes into effect, give renters considerably more rights while eroding landlords' rights.
However, those landlords looking to sell are facing a slow property
