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<p>The Government is committed to improving the supply of affordable homes. Since
2010, we have increased housing supply by over 1.3 million homes, including 407,000
affordable homes.</p><p> </p><p>We do not currently have plans to grant full Capital
Gains Tax relief for land sales to a Community Land Trust. The Government considers
that the extent to which a Capital Gains Tax relief for land sales to a Community
Land Trust would incentivise such behaviour is uncertain. Tax reliefs have an Exchequer
cost, and in contemplating such a relief the Government must consider the potential
deadweight cost of any benefit going to people who would have sold the land to a Community
Land Trust anyway.</p>
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