Build to Rent Managed Investment Trust Withholding Tax (BTR MT WHT) and Capital Works Deductions

UDIA appreciates the difficult job Treasury has in marrying the political imperatives with the hard commercial realities, however, there will need to be material amendments otherwise the proposal will not attract international investors – there are many criteria which need to be met for eligibility for 15% MIT WHT (on income only, not capital gains relief).

The full Submission can be found at the download button.