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Taxation of owner occupation
Issues for Housing Support Richard Berthoud
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100 per cent accommodation actual rent areas authority housing basic housing billion bricks and mortar Britain calculation capital costs capital value ceiling claimants cost of housing council houses depreciation dwellings economic rents economic subsidy effects estimate fair rents families formula housing allowance schemes housing associations housing benefit housing costs housing market housing policy Housing Subsidy imputed rents income band income maintenance income support increase interest rate interest tax relief low incomes major repairs management and maintenance marginal cost marginal subsidy means test means-tested minimum rent mortar subsidies mortgage interest tax opportunity cost owner owner-occupiers Peter Kemp poverty trap programme proportion public expenditure public spending real capital gains receive recipients recurrent subsidy reform rent ceiling rent level rent rebates rental Richard Berthoud sector social housing social security benefits Sozialhilfe subsidy system supplementary benefit Table taper taxable tenants tenures varies by household West Germany Wohngeld