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Examining the draft RPDT legislation

Speed read
The government published draft legislation for the new residential property developer tax (RPDT) on 20 September 2021, with a technical consultation on the detail of the rules open until 15 October 2021. While a number of important issues have been addressed in the legislation, there is still a lot outstanding and the window for consultation on the draft legislation is unusually short. The full design and rate is to be announced in the Autumn Budget on 27 October. Although the rules for the new tax have been produced with impressive speed, the 1 April 2022 introduction date still looks extremely ambitious.

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