Residential Property Review December 2025

In December’s Residential Property Review – higher landlord taxes, sweeping tenancy reform and policy changes are set to reshape the UK housing market over the coming years.

Key takeaways

• Rising taxes on rental income may squeeze buy-to-let yields and prompt some landlords to reassess investment strategies
• The Renters’ Rights Act marks a major shift toward periodic tenancies, limiting rent increases and strengthening tenant protections
• Housing happiness is closely linked to community, safety and environment, with smaller towns outperforming many larger cities