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MEASURES TO INCREASE HOUSING SUPPLY BASED ON THE “BUILD TO RENT” PRINCIPLE
Conditions:
(i) provision of real estate units (for example, top floor apartments), completed as a result of increasing the building ratio, for rent at an affordable price for a period of at least 6 years.
(ii) provision of 20% of the real estate units of the current development rate for rent at market rent for a period of at least 6 years.
(iii) the possibility of selling the remaining 80% of the applicable construction ratio of apartments on the open market.
The above benefit is accompanied by the following tax benefits:
-Income from such “affordable” rentals will be exempt from income tax at a rate of 100% for the period while the rental income remains “affordable.”
-Additional exemption from the 3% emergency defence levy for all properties included in the plan.
-Increased capital allowances for the period they remain in the affordable rent scheme (5% instead of the 3% currently applied) on capital expenditure.
- In addition, capital discounts for the purchase of equipment have been increased - 15% instead of the current 10%.
A review of urban planning incentives to increase construction and development rates.
(a) up to 45% of the applicable rate for residential zones with a development ratio of more than 1.00:1 and a minimum net area of 1000 sq.m.
(b) up to 25% of the applicable rate for residential zones with a development ratio equal to or less than 1.00:1. and with a minimum net area of 4000 sq.m.
For the purposes of using the Benefit Plan, other
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