New VAT relief for social housing land signals the end for ‘golden brick’ transactions

We explain the proposed changes and their significance to those involved in delivering affordable and social housing projects.
Talk to us: 0333 004 4488 | hello@brabners.com | Contact us
Our dedicated housing team is one of the largest in the UK. We handle the full range of legal matters for the housing sector.
The Chancellor has pledged to build 1.5m homes during this Parliament which, if achieved, would approximately double the number of homes built under the previous Government.
With over 100 years of experience in the sector, we advise on large-scale regeneration projects, procurement matters and all manner of housing management, governance and regulatory issues. We also help our clients to deliver new corporate structures, increase loan facilities and fight unfair disrepair claims. Our experience on both the landlord and tenant side of critical issues gives us a strong understanding of the market.
Supported by the strength of our full-service law firm — with dedicated teams in construction, charity law, procurement, planning, regulatory, health and safety, employment and more — we collaborate to establish tailored client teams that best suit your needs and objectives.
To explore how our team can assist with your strategic priorities, call 0333 004 4488, email hello@brabners.com or fill in our contact form.
“[Brabners] excels in housing management and litigation, handling disrepair claims, anti-social behaviour, tenant breaches, possession proceedings, injunctions and Equality Act challenges.”
Legal 500
“The social housing team at Brabners is widely recognised as being one of the best in the North West. This is no doubt due to the wide-ranging expertise at all levels, which in turn is reflected by their popularity both with clients and instructed Counsel.”
Client feedback, Legal 500, 2027
“The Brabners housing team has worked with Cobalt for many years on the land acquisitions and construction contracts required to progress our ambition to regenerate our Croxteth heartland and improve our communities. Brabners’ deep sector knowledge is second to none and their collaborative approach supports our development partnerships and is instrumental in navigating complex issues to achieve our regeneration objectives.”
Louise Davies, Executive Director, Communities and Regeneration, Cobalt Housing
“The services we have received across a broad spectrum of areas within our business have been of a high quality and the users within our business consistently provide positive feedback.”
Your Housing Group
“Josh Wing was excellent and really helped us to bring this sale to completion. He did a really great job of keeping me up to date and making sure that we made good progress, with a lot of back and forth between parties.”
Property Services Director, Castles & Coasts
“Excellent breadth of knowledge… Everything available from one firm.”
Legal 500






Our team is led by Partner and expert governance lawyer Rupert Gill, who advises across both public and private housing.
We’re proud to be recognised in the top tiers of leading legal directories Legal 500 and Chambers and Partners for our social housing excellence and have a deep understanding of the unique environment that registered providers operate in. Some members of our team sit on the boards of housing providers — giving us expert insights into their inner workings — as well as the Law Society’s Civil Litigation Sub-Committee.
Individuals in our team are also highly regarded and influential in the housing sector. Chambers and Partners recognises Ian Alderson as an ‘Eminent Practitioner’ while Rupert and Josephine Morton are named as ‘Leading Partners’ by Legal 500.







Our annual Just Housing conference gives housing leaders the opportunity to hear directly from external specialists, sector intermediaries and our own experts. This year, we examined the issues that are shaping both development and service delivery, including governance, Section 106 agreements, tax and Equality Act proceedings, with a focus on the key steps that support stronger decisions, better outcomes and more resilient organisations.
As a certified B Corp with sustainability goals that include helping to deliver safe and affordable housing, we share the sector’s values. We also help many clients understand how the Building Safety Act impacts residential developments and work with a specialist environmental consultant to support clients with the implementation of Biodiversity Net Gain. Through our Brabners Protect offering, we help the housing sector to proactively manage health and safety risks to ensure compliance with relevant legislation.






Acquisition, development and grant funding
Advising Cobalt on the acquisition, development and grant funding in respect of a former car park site for 88 affordable homes for a mix of tenures. This is a significant regeneration project in Cobalt’s heartland of Croxteth in Liverpool. Advice was provided by our development, planning, construction and corporate teams.
Right to Buy and Right to Acquire
Advising Torus following a stock transfer on Right to Buy and Right to Acquire legislation and the question of remediation of title issues encountered on dealing with such matters. We also assisted in formulating a policy for dealing with this in future.
Landowner joint venture
Advising a property developer in a joint venture with the landowner, which involved a major supermarket, registered provider and residential developer, along with the redevelopment of a market hall. We advised on a range of matters including conveyancing, title investigation and vacant possession strategy, preparing and negotiating the JV, planning conditions and the acquisition of surrounding property.
Financing advice
Advising various major RPs on the provision of financing and loan facilities, including around term loan and revolving credit, bond issues, cross-corporate guarantees and debentures.
Acquisition of 260-unit site
Advising a significant registered provider on the acquisition and development of a 260-unit site for various tenures. We provided a full range of services, including charity, governance, funding, property, construction, planning and taxation advice for both the RP and its subsidiary Devco.
Anti-social behaviour possession claim
Representing Cobalt Housing in an anti-social behaviour possession claim after a fire broke out in the property when the tenant had overloaded the electrical system to support a cannabis growing operation.
Acquisition of commercial business
Advising Regenda on the purchase of the entire issued share capital of Eco-Gee — a commercial business that provides services used by Regenda that it intended to take in-house. This demonstrates part of the sector’s focus on partnership working and we were delighted to provide legal advice throughout the acquisition process, including on employment and property matters.
Net-zero bungalows purchase
Advising Torus on purchase of net-zero carbon bungalows. We carried out due diligence on the site and negotiated the sale contract with the developer’s solicitor.
Residential leases and leasehold schemes
Advising various registered providers on residential leases (conventional and new-build shared ownership) and leasehold schemes for the elderly, bespoke low-cost home ownership schemes and criss-cross (Tyneside-lease) disposals of maisonettes.
New homes partnership advice
Advising Torus on its partnership with housebuilder Castle Green Homes, which will see the delivery of around 589 new homes across four sites for a variety of tenures including shared ownership, affordable rent and open market sales.
Brokering joint venture agreement
Advising a special purpose vehicle (SPV) on a novel lettings concept where the owners were several major registered providers. We acted as an ‘honest broker’ to put a fair joint venture agreement in place that met all parties’ commercial requirements — protecting them from a governance perspective while allowing the SPV to operate autonomously (save for key decisions). We minimised legal costs that might have been incurred if each owner had been separately represented.

We explain the proposed changes and their significance to those involved in delivering affordable and social housing projects.

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