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<p>The Government estimates that only 1 in 5 landlords would pay more tax as a result
of the restrictions to landlords’ finance cost relief, once it is fully implemented.
When introduced, the government did not expect this measure to have a significant
impact on either house prices or rent levels.</p><p>The restrictions came in to effect
in April 2017. The most recent Office for National Statistics (ONS) index of private
housing rental prices shows that rental prices increased by 0.9% in the 12 months
to September 2018. A year ago (the 12 months to September 2017) the annual rate of
growth was 1.6%.</p>
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