Taxation of housing: limiting interest deductions for residential property and changes related to the bright-line extension

1. IR2021/133 | T2021/847 – Tax policy report: Interest limitation proposal – consultation, timing, and scope of consultation document (1 April 2021) (14 pages; PDF 348 KB)
2. IR2021/181 – Tax policy report: Interest limitation proposal – further scope and design issues (27 April 2021) (15 pages; PDF 402 KB)
3. IR2021/231 | T2021/1377 – Tax policy report: Discussion document – design of the interest limitation rules and additional bright-line rules (27 May 2021) (16 pages; PDF 397 KB)
4. CAB-21-SUB-0204 – Cabinet paper: Release of discussion document – design of the interest limitation and additional bright-line rules (8 June 2021) (4 pages; PDF 94 KB)
5. CAB-21-MIN-0204 – Minute: Design of the interest limitation and additional bright-line rules: release of discussion document (8 June 2021) (1 page; PDF 127 KB)
6. IR2021/325 | T2021/1935 – Tax policy report: Interest limitation on residential investment property – key policy issues (29 July 2021) (33 pages; PDF 587 KB)
7. IR2021/341 | T2021/2180 – Tax policy report: Interest limitation on residential investment property and associated bright-line changes – final policy recommendations (25 August 2021) (30 pages; PDF 539 KB)
8. BRF21/22081081 – Briefing: Social housing exemption from interest limitation – sunset clause (26 August 2021) (5 pages; PDF 520 KB)
9. IR2021/382 | T2021/2316 | BRF21/22091096 – Tax policy report: Cabinet paper – taxation of housing: limiting interest deductions for residential property and changes related to the bright-line extension (9 September 2021) (6 pages; PDF 386 KB)
10. DEV-21-SUB-0181 – Cabinet paper: Taxation of housing: limiting interest deductions for residential property and changes related to the bright-line extension (22 September 2021) (19 pages; PDF 645 KB)
11. DEV-21-MIN-0181 – Minute: Taxation of housing: limiting interest deductions for residential property and changes related to the bright-line extension (22 September 2021) (1 page; PDF 104 KB)
12. CAB-21-MIN-0385 – Minute: Taxation of housing: limiting interest deductions for residential property and changes related to the bright-line extension (27 September 2021) (4 pages; PDF 160 KB)

CAB-21-SUB-0204: Release of discussion document – design of the interest limitation and additional bright-line rules (8 June 2021)

Cabinet paper CAB-21-SUB-0204 was considered and confirmed by Cabinet on 8 June 2021.

DEV-21-SUB-0181: Taxation of housing: limiting interest deductions for residential property and changes related to the bright-line extension (22 September 2021)

Cabinet paper DEV-21-SUB-0181 was considered by the Cabinet Economic Development Committee on 22 September 2021 and referred to Cabinet for further discussion on 27 September 2021.

Publicly available documents not included in this information release

These attachments to the Cabinet papers are not included in this information release as they are publicly available:

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