Property tax management and its impact on social housing and governance: a case study of the stamp duty land tax exemption for registered social landlords

This research is concerned with how the stamp duty land tax exemption (SDLTE) has impacted on the governance and operations of registered social landlords (RSLs) in providing decent and affordable housing. RSLs are independent housing associations registered with the Homes and Communities Agency (formerly Housing Corporation). They have been part of the housing market since the 1970s, when local authorities unable to manage their own social housing transferred their housing stock to RSLs. There are approximately 1,800 RSLs in England, operating as acquirers and developers of around two million properties and providing affordable housing to about five million tenants.