Foreword

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Foreword
Mr. Noel Dempsey, T.D., Minister for the Environment and Local Government and Mr. Robert Molloy, T.D., Minister for
Housing and Urban Renewal, have announced a range of measures which are being taken by Government to address housing
needs and requirements on a broad front. These measures take account of the report, entitled The Housing Market in Ireland:
An Economic Evaluation of Trends and Prospects (June 2000), prepared by Peter Bacon and Associates, Economic Consultants,
and a review of social and affordable housing needs and programmes undertaken by the Department of the Environment and
Local Government.
This booklet provides a summary of the report’s main recommendations and the action being taken by Government to:
•
maximise housing output to meet the continuing strong demand for housing,
•
curb short-term speculative demand,
•
strengthen the position of first-time purchasers in the market,
•
increase the supply of social and affordable housing to meet rising housing needs,
•
improve the institutional arrangements to facilitate the delivery of housing related infrastructure and increase overall
housing supply, and
•
increase the capacity of the construction sector.
The Government believes that the measures represent a very significant contribution towards meeting the housing and
related objectives set out in Frameworks II and III of the Programme for Prosperity and Fairness. In deciding on this package,
the Government are committing substantial additional resources to housing and housing related infrastructure development,
over and above that which has been committed in the National Development Plan and the Programme for Prosperity and
Fairness.
1
Measures to Increase Housing Supply
RECOMMENDATION
POLICY RESPONSE
Use of Strategic Development Zones for Housing
The Government should designate sites as Strategic
Amendments were introduced at Report Stage to the Planning and
Development Zones for housing under Part IX of the
Development Bill, 1999, to make it explicit that Strategic
Planning and Development Bill, 1999. Specific criteria should
Development Zones (SDZs) can be used for residential
be complied with in any assessment of potential SDZ sites,
development with the aim of expediting the development of large-
including the number of housing units and timescale of arrival,
scale residential sites. Potential sites which meet objective criteria
potential for comprehensive planning of land, the existence of
and which are assessed as having the potential for earlier
piped services or imminence/cost of new services, proximity
development through the SDZ procedure will be designated by
to existing/proposed public transport corridors and the need
Government Order.
to deliver high quality design and to ensure provision of
ancillary facilities at appropriate development stages.
Planning schemes can be made within 9-14 months, following
designation of sites by Government Order, depending on whether a
scheme is appealed to An Bord Pleanála. The Board will give
priority to appeals on draft planning schemes for the zones.
Planning applications in compliance with the scheme will be
granted within two months of receipt by the local authority, with no
leave to appeal to An Bord Pleanála.
Levy on non-Development of SDZs
An annual tax of £3,000 per potential housing unit site should
The Government will introduce a land retention tax of £3,000 per
be applied to the owners of land who:
potential site unit per annum for development within SDZs as a
(a)
have not applied for planning permission in
quid-pro-quo for fast-tracking planning and infrastructure provision.
accordance with the approved planning scheme for
Implementation of this tax measure will be dealt with in the
lands contained within designated SDZs, within a
Finance Bill, 2001, on the basis that designation of SDZs will only
period of 12 weeks after the scheme has been
occur following commencement of the Planning and Development
approved; and/or
Bill (expected in October 2000.)
(b)
do not commence implementing a planning permission
in accordance with the terms contained therein,
within 26 weeks of the permission having been
granted.
Establishment of SDZ Project Offices to Drive Infrastructural Development
A series of Project Offices should be established in the local
Experience to date has shown that implementation of projects on
authorities, where SDZs are designated, to be responsible
this basis can contribute to fast-tracking of infrastructure provision
for, inter alia,:
(e.g. North Fringe Sewer, Swords Sewage Treatment Works).
•
delivery of key water, sewerage and non-national
2
roads projects required to bring the SDZs into
The Department of the Environment and Local Government,
development, bringing the projects through planning
proposes that a series of Project Offices be established under the
RECOMMENDATION
•
POLICY RESPONSE
to construction, management of the projects during
aegis of the relevant local authorities on the basis recommended in
construction, and management of any consultants
the consultants’ report. Measures will be put in train to secure any
appointed;
necessary additional staff (engineering, planning, technician and
assisting with the drafting of development contribution
administrative staff) needed for these offices.
schemes or other agreements for the SDZs;
•
liaison with public transport providers to ensure early
delivery of key public transport projects; and
•
facilitating pre-planning discussions with developers.
Similar structures should also be put in place to drive groups
of key water and sewerage projects in the main urban areas
for locations not designated as SDZs.
Removal of Roads and Public Transport Infrastructural Constraints
Quality public transport infrastructure is particularly
The Government recognises the need for appropriate public
important for releasing the full potential of the significant
transport services to support key housing development and to
areas of zoned and serviced land and would permit an
secure the best return on available serviced land. To this end, the
increase in densities, particularly in Cherrywood, Stepaside,
Dublin Transportation Office (DTO) have been asked to quantify
“The Gallops”, Ballyogan and Glencairn House (areas 20, 23,
and cost identified public transport projects required to support
24 and 25 in Appendices 2-5, of the Report).
housing development and to make provision for key projects in the
DTI Update and in short and medium-term programmes which are
In virtually all of the significant areas of potential housing, new
currently being reviewed
roads will also be needed to distribute traffic and to link them
to the national network (e.g. Outer Ring Road in Lucan
A standing committee, comprising the DTO, the Department of the
South).
Environment and Local Government, the Department of Public
Enterprise, the Dublin local authorities and public transport
providers, will be established to ensure integration of new housing
development with proposed public transport infrastructure.
The Government recognise the need for targeted investment in
non-national road schemes crucial to housing development, and are
urgently assessing a number of schemes, which will support
development of a significant number of additional housing sites and
other related developments. The overall additional roads
investment involved is some £200 million over the NDP period of
which £150 million will be provided by the Exchequer in particular
for housing related roads investment.
3
RECOMMENDATION
POLICY RESPONSE
Removal of Water and Waste Water Infrastructural Constraints
Key specified water and waste water infrastructural projects
The Department of the Environment and Local Government
essential for the release of housing land should be expedited.
proposes to adopt a number of measures to address this issue:
•
a series of project offices for groups of key water and
sewerage projects will be established;
•
existing wayleave procedures have been amended under
the Planning and Development Bill, 1999, so that where
a land owner’s consent to the laying of sewers or water
mains is withheld, there will be leave to appeal to An Bord
Pleanála – this will accelerate the existing procedures for
securing wayleaves;
•
additional schemes will be approved under the Serviced
Land Initiative – proposals with the potential to release
41,500 additional sites, on top of the current programme
which will service over 100,000 sites, are under
examination in the Department; and
•
key water and sewerage schemes which are essential for
housing development will be included in the 2000 Water
& Sewerage Services Investment Programme:
-
Leixlip to Ballycoolin Rising Main - £10m
-
Ballycoolin Storage Reservoir - £10m
-
Swords North Water Main - £5m
-
Balbriggan/Jordanstown Storage - £10m
-
North Fringe Water Main - £12m
as well as other key housing related water and sewerage
schemes outside the Dublin region.
It is also proposed to develop a Greater Dublin Area Main
Drainage Strategy Study.
Improving the Deployment of Existing Planning Resources
The Local Government (Planning and Development)
Regulations will be brought forward to increase the size of
Regulations, 1994, should be amended to increase the floor
exempted domestic extensions from 23 sq. m. to 40 sq. m., which
area of developments exempted from requiring planning
will remove about 30% of extension permissions from the
permission from 23 square metres to 40 square metres.
planning system in major urban areas, and thus free up planners
to focus on forward planning issues.
4
RECOMMENDATION
POLICY RESPONSE
Increasing Available Resources in the Planning System
Special incentives should be provided to facilitate recruitment
The Department of the Environment and Local Government will
of professional planners from abroad. Assess prospective
promote more widespread use of UK/EU consultants for forward
manpower requirements for planning and identify Initiatives
planning, emphasising expertise in high density design.
to increase the supply of trained planners.
Consideration will be given to the use of suitable private sector
planning consultants to carry out development control on a fee per
case basis.
The Department will continue discussions with the Department of
Education and Science and third level institutions on ways of
producing more planners through the education system, including
through the current planning courses in UCD and new courses
under development by DIT Bolton Street. In the interim, to meet
the short-term demand, the employment of planners from abroad
on fixed term contracts will be pursued. The Department will also
pursue with the local authorities and the Local Government
Computer Services Board the use of information technology to
streamline planning procedures.
Returns
from Local Authorities to the Department of the Returns
Increasing Residential
Densities
If the findings of the forthcoming assessment of compliance
Returns from local authorities to the Department of the
with the Densities Guidelines indicate significant non-
Environment and Local Government show that the majority of
compliance, the Minister for the Environment and Local
planning authorities either currently have policies in their
Government should utilise his powers under Section 7 of the
Development Plans, to implement the Guidelines, or are in the
Planning and Development Act, 1992, or Section 9 of the
process of reviewing their Development Plans to ensure compliance
Planning and Development Bill, 1999, when adopted, to direct
with the Guidelines. In the light of the September assessment, the
Planning Authorities to adopt a more pro-active approach
Department of the Environment and Local Government will
towards increased density developments, which because of
reassess the situation.
their location, would contribute to the principles of
sustainability. Such a Directive might be based on the
Residential Density Guidelines for Planning Authorities issued by
the Minister in September 1999, and incorporate the
recommendations and safeguards, which they contain.
5
Demand Side Measures
RECOMMENDATION
POLICY RESPONSE
Revisions to Stamp Duty Regime for Residential Property
The existing stamp duty rates for secondhand houses bought
by owner occupiers and for all houses bought by non-owner
occupiers are:
_____________________________________________
House Price Thresholds
Rate
Up to £60,000
Nil
£60,001-£100,000
3%
£100,001-£170,000
4%
£170,001-£250,000
5%
£250,001-£500,000
7%
Over £500,000
9%
_____________________________________________
Stamp duty thresholds and rates should be revised to ease
the burden on first-time purchasers of second-hand houses,
improve their position in relation to other owner occupiers
and investors, and discourage speculative demand, especially
at the lower end of the market. The following revisions are
recommended:
_____________________________________________
Purchase Price
First-Time Other Owner Investors
Thresholds
Buyers
Occupiers
buying for
own
occupation
_____________________________________________
Up to £100,000
Nil
Nil
3.75%
£100,001-£150,000
Nil
3.00%
3.75%
£150,001-£200,000
3.00%
4.00%
5.00%
£200,001-£250,000
3.75%
5.00%
6.25%
£250,001-£300,000
4.50%
6.00%
7.50%
£300,001-£500,000
7.50%
7.50%
7.50%
Over £500,000
9.00%
9.00%
9.00%
_____________________________________________
6
Stamp duty rates for second-hand residential property will be
revised as recommended in the case of first-time buyers and owner
occupiers purchasing for their own occupation. In order to curb
speculative demand, especially at the lower end of the market, the
Government have decided that a flat rate of 9% will apply in the
case of investors purchasing new or second-hand houses. The new
rates are:
_____________________________________________
Purchase Price
First-Time Other Owner Investors
Thresholds
Buyers
Occupiers
buying for
own
occupation
_____________________________________________
Up to £100,000
Nil
Nil
9.00%
£100,001-£150,000
Nil
3.00%
9.00%
£150,001-£200,000
3.00%
4.00%
9.00%
£200,001-£250,000
3.75%
5.00%
9.00%
£250,001-£300,000
4.50%
6.00%
9.00%
£300,001-£500,000
7.50%
7.50%
9.00%
Over £500,000
9.00%
9.00%
9.00%
_____________________________________________
The new regime will operate as follows:
•
The reduced stamp duty rates on second-hand houses and
apartments will apply to conveyances dated on or after 15
June, 2000.
•
Stamp duty at the new flat rate of 9% will be charged on
all conveyances of all new and second-hand residential
properties bought by investors, giving effect to contracts
entered into on or after 15 June, 200. The 9% flat rate
will also apply to all such conveyances to investors executed
after 31 January, 2001, regardless of the date of the
contract.
RECOMMENDATION
POLICY RESPONSE
Anti-Speculative Property Tax
An annual tax of 2–3 per cent of the declared value of
properties which are not principal primary residences should
be introduced. Landlords should be exempted from these tax
measures, where certain specified conditions apply, including
compliance with the requirements of a regulatory regime and
where there is evidence of a commitment to the availability
of the accommodation for renting on a long-term basis.
In view of evidence of increased speculative demand, in particular
for short-term capital gains, an annual tax of 2% of the declared
value of all newly acquired residential investment properties, for
which contracts are signed on or after 15 June, 2000, will be
introduced for a three-year period. The tax will be administered
on a self-assessment basis, having regard to an annual valuation of
the property. The annual valuation date will be 6 April with
payment of tax due by 1 November immediately following the
valuation date. Accordingly, the first payment of this tax will be
1 November, 2001. For this first year, the value of the properties
for tax purposes would be the actual cost where the property was
acquired between 15 June, 2000 and 6 April, 2001. Otherwise,
and subsequently, the market value will apply.
Exemptions will be available for landlords who comply with the
standards and requirements of a proposed new regime for the
private rented sector to be determined, following consideration of
the forthcoming report of the Commission on the Private Rented
Residential Sector. In the meantime, exemptions will be provided
for landlords who comply with the Registration, Rentbooks and
Standards Regulations provided for under the Housing
(Miscellaneous Provisions) Act, 1992.
Exemptions will also be provided in respect of qualifying residential
investments under Section 23 Relief, the Town, Rural and Urban
Renewal Schemes, Section 50 Relief (Student Accommodation),
the proposed Living Over the Shop Scheme and rented residential
properties under the Seaside Resorts and the Park and Ride
Scheme. Exemptions will also be provided in respect of heritage
homes, and registered and listed holiday homes. Exemptions will
be provided in respect of gifts of residential property (where the
property was acquired by the donor before 15 June, 2000) and
also for inheritances.
7
Institutional Arrangements
RECOMMENDATION
POLICY RESPONSE
Strengthening of Housing Supply Function
The role of the housing supply function in the
The resources and structures necessary to strengthen the housing
Department should be expanded, which should ensure
supply function within the Department and the Dublin local
delivery of infrastructure in association with the local
authorities will be agreed between the Minister for Finance and
authorities and co-ordinate the delivery of other facilities
the Minister for the Environment and Local Government and
and services required for new housing development and
between the Department of the Environment and Local
provided by other relevant Government Departments and
Government and the managers in the Dublin local authorities. A
State agencies.
Cross-Departmental Team on Housing will be established under
the aegis of the Department of the Environment and Local
The housing supply function in the Dublin local authorities
Government and will report regularly to the Cabinet Committee on
should also be strengthened to ensure there is a "One-Stop
Infrastructure and Development.
shop" for housing supply issues in Dublin. This is required to
ensure that development is brought on stream in the
designated SDZs at the earliest date and to oversee the
project offices in the SDZs. It should report to the
Department each quarter on implementation of the housing
strategies, covering house completions (private, local
authority and voluntary housing sectors), serviced land
status, planning permissions granted, progress on key
housing - related water, sewerage, roads and public
transport projects (compared to the original critical paths),
constraints on achievement of the housing strategy targets
and any adjustments to factors underlying the strategy, etc.
8
Social and Affordable Housing Measures
Increase the Local Authority Housing Programme
The Government will increase the number of local authority housing starts under the National Development Plan (NDP)
from 35,500 to 41,500 units i.e. 1,000 extra in each year from 2001 to 2006. The four-year multi-annual programme which
commenced this year will increase from 22,000 to 25,000 starts.
Facilitate Land Acquisition for Social and Affordable Housing
A number of measures will be taken to facilitate local authorities and approved voluntary and co-operative housing bodies to
acquire sufficient land to enable them to meet the targets set under the National Development Plan (NDP) for the provision
of social and affordable housing.
Legislation will be introduced to:
•
increase the borrowing limit of the Housing Finance Agency from £1.5bn to £5bn,
•
enable the Agency to lend for a range of non-housing functions as currently proposed in the Local Government Bill,
2000: this will also facilitate local authorities with the provision of housing infrastructure, and
•
enable the Agency to lend directly to certain approved voluntary and co-operative housing bodies as the Minister may
determine.
The cost of acquiring land in advance, along with the rolled up interest charges imposes a considerable financial burden on
local authorities and voluntary housing organisations. The following changes will be made to the charging of site costs and
interest charges:
•
under the local authority housing programme at present, site costs together with the rolled up interest charges up to
a period of five years are charged to individual schemes when the sites are developed - this period will be extended to
seven years in line with the timescale of the NDP,
•
similar arrangements will be made to increase the period for the affordable housing scheme to seven years and to
extend the provision to new build under the shared ownership scheme, and
•
the rolled up interest charges on funds provided to voluntary organisations for the purposes of acquiring land for
housing will be paid for up to five years.
Improve the Affordable Housing and Shared Ownership Schemes
The Department of the Environment and Local Government will improve these schemes as follows:
•
•
•
•
•
The income limits for both schemes will be reviewed to take account of pay rises and house price increases. The
income eligibility limits for both schemes will be increased to £25,000 for a single income household, with a pro-rata
increase for two income households (i.e. two and half times the first income plus once the second, subject to a
maximum of £62,500).
The mortgage and rental subsidy levels will be reviewed in line with the increase in income limits. The corresponding
increases in the subsidy levels will allow households with a gross income of £20,000 or less in the preceding tax year
to qualify for a mortgage subsidy under the Affordable Housing Scheme and a rental subsidy under the Shared
Ownership Scheme, and the amount of subsidy will be increased by up to £400 per annum at the different subsidy
levels.
A site subsidy of up to £30,000 in major urban areas and £25,000 in other areas will be provided for the new
Affordable Housing Scheme to enable local authorities to provide houses at an affordable price and at a sufficient
discount from market values. The Sites Subsidy Scheme will also apply to houses built for sale under the Shared
Ownership Scheme.
A clawback will be provided under the existing Shared Ownership Scheme for new build houses sold at less than the
market value and to bring it and the Affordable Housing Scheme in line with the equivalent provisions under Part V of
the Local Government Planning and Development Bill, 1999.
The current local authority loan limit will be increased to £100,000, to standardise the procedures and to simplify its
administration by local authorities. Current loan schemes in operation by local authorities provide that in the case of:
an ordinary house purchase loan, the maximum is £50,000 (used generally by those building their own houses;
a mortgage under the Shared Ownership Scheme, the original limit is £50,000 but this increases as additional
equity is purchased; and
a mortgage under the Affordable Housing Scheme, the loan is 95% of the cost of the house, subject to
purchaser’s ability to repay by reference to net income of household (mortgage repayments up to 30% of net
(i.e. after tax + PRSI) pay are considered).
9
Increase the Site Subsidy for Voluntary Housing
The Government will increase the funding available to approved voluntary bodies for site acquisition from £20,000 to
£30,000 in major urban areas and from £15,000 to £25,000 in all other areas. As indicated above, legislation will be
introduced to enable the Housing Finance Agency to lend directly to such approved voluntary housing bodies as the Minister
may determine.
Increase Mortgage Allowance
The existing mortgage allowance of £4,500 over 5 years, available to social housing tenants purchasing private housing, will
be doubled to £9,000. The scheme assists social housing tenants or tenant purchasers to buy or have a private house built
with a mortgage loan. The allowance is paid directly to the lending agency and reduces the mortgage holders’ payments in
each of the first five years of their mortgage.
Examine Alternative Methods of Construction and Contract Procurement
The Department of the Environment and Local Government will, in co-operation with local authorities examine various
suitable alternative methods of construction and contract procurement. This will assist in ensuring that the potential
advantages of alternative methods of construction and contract procurement in alleviating capacity constraints, reducing
construction time and making local authority tenders more attractive to builders are utilised to the greatest extent possible.
Provide Assistance in Relation to Private Rental Accommodation
The potential of more supply-focused approaches to rental assistance including possible arrangements and measures needed
to promote improvements in standards and supply of rent-assisted accommodation will be explored. A Planning Group
under the aegis of the Department of the Environment and Local Government is currently formulating proposals for a local
authority scheme of private rental assistance. While the Planning Group’s work is at an early stage, it appears in principle
that there may also be potential to refocus the approach to rental assistance away from the largely welfare-payment
character of the Supplementary Welfare Allowance (SWA) scheme and towards greater emphasis on the supply of good
standard private rented accommodation. This could involve, for example, more direct arrangements or partnerships
between local authorities and landlords or investors. It is proposed that the Planning Group should specifically explore this
approach further as part of its review.
Encourage More Efficient Utilisation of Existing Housing Stock
A number of measures will be implemented to promote more efficient utilisation of existing housing, to remove any
identified barriers to the efficient use of the existing housing stock and to meet, in particular, the housing needs of the
elderly more appropriately.
•
Local authorities, particularly in urban areas, will be encouraged to construct smaller dwellings in appropriate
locations with a view to earmarking them for elderly people, currently in accommodation inappropriate to their need.
•
The Minister for Health and Children will request the Chief Executive Officers of the Health Boards to consider the
disincentive effect of loss of medical card eligibility on decisions made by the elderly to move to more appropriate
accommodation. CEOs will be asked to consider the positions of persons in receipt of a medical card before selling
their home but who could lose their entitlement, arising out of capital held following the sale of their home.
•
The Minister for Social, Community and Family Affairs will increase the amount of net proceeds of sale of a home
exempted during assessment of means for non-contributory pension purposes from £75,000 to £150,000 and will
examine extension of the eligibility for the exemption to those taking up housing provided by local authorities and
voluntary housing bodies.
•
The National Building Agency will pilot a home ownership sheltered housing development for elderly private
homeowners wishing to purchase housing more suitable to their needs within their community and locale. The pilot
will serve as a demonstration model which can be taken up by the private house building sector and local
communities throughout the country.
10
Other Measures
Increase the Capacity of the Construction Sector
Increased resources will be required by the construction industry to deal with the level of house building activity required
along with the demands of the National Development Plan. The Forum for the Construction Industry (FCI) is due to report
by end July, on measures to expand the capacity of the construction industry. The final report will address measures to:
•
remove skilled labour constraints;
•
reduce shortage of Building Professionals/Planners;
•
improve building efficiency to release significant wastage of existing labour and materials on site;
•
encourage research, development and application of innovative building methods, materials and plant; and
•
improve the Legal/Regulatory/Institutional Framework and related public service manpower resources for supporting
the construction process and infrastructural investment programmes under the National Development Plan.
The Government will urgently examine and support the implementation of recommendations of the Final Report by the FCI
on increasing the capacity of the industry. As already stated, steps are being taken to increase, and to improve on the
deployment of resources in the planning system, and measures will also be taken to meet the training needs of some 5,000
construction industry apprentices.
Tax Measures to Bring Forward Development of Serviced Land
The Tax Strategy Group, in consultation with the Department of the Environment and Local Government, will examine the
scope for and implications of further tax measures designed to bring serviced zoned residential land into development. Any
proposals arising from this examination will be considered in the context of Budget 2001.
Register of State Lands
The Government will establish a comprehensive register of State properties and land holdings, which will assist in ensuring
the best use of such assets, including the release of surplus State lands for housing. The Register will be completed by end2000 and will contain comprehensive data on State holdings (land and buildings).
Urban Renewal Initiatives
The tax incentive-based Urban Renewal Scheme, which runs to the end of 2002, and the Town Renewal Scheme, which is
the subject of legislation before the Oireachtas at present, will target areas of dereliction in core areas in the major cities and
smaller towns respectively. The schemes will have a significant impact in boosting housing supply in the areas benefiting from
tax incentive designation status. Tax incentives encouraging residential development, particularly the refurbishment of
existing properties, are available under both schemes. It is intended to announce designations under the Town Renewal
Scheme in July 2000.
A new Living Over the Shop scheme which is aimed at tackling the problem of vacant upper storey space in major urban areas
will be introduced. The scheme which is tax incentive-based, has the potential to release a significant number of residential
units in high demand areas, particularly in Dublin.
11
Summary Table of Additional
Exchequer Costs
A: Housing Supply Measures
___________________________________________________________________________________________
Measures
2000
Total Costs
Total costs
(2000-2002)
(over NDP)
£m
£m
£m
___________________________________________________________________________________________
Non-National Roads Schemes supporting residential
and other developments
Water Services Prog. & Serviced Land Initiative1
4.0
74
150
-
-
-
___________________________________________________________________________________________
1No
additional funding required under either scheme - expenditure being reprofiled
B: Demand Side Measures
___________________________________________________________________________________________
Stamp Duty Regime
5.0
25
65
___________________________________________________________________________________________
C: Social Housing Measures
___________________________________________________________________________________________
Increase in Local Authority Housing Starts
-
91
4902
14.5
79.8
249.8
-
16.5
91
0.06
0.66
2.2
0.2
0.6
1.4
Affordable Housing/Shared Ownership schemes site
subsidy for new build
Increase in site subsidy for Voluntary Housing
Increase in Mortgage Allowance
Revision of income and subsidy limits of SOS/AHS
(current expenditure)
___________________________________________________________________________________________
23.76
287.56
1049.4
TOTAL
___________________________________________________________________________________________
2Some
12
carryover costs in 2007-2008 - approx. £99m.
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