CRAFiC Research Seminar: Property tax management and impact on social housing and governance: A case study of the stamp duty and registered social landlords in the UK with Dr Carlene B. Wynter

This seminar is hosted by the Centre for Research into Accounting and Finance in Context (CRAFiC) at the Management School.

Registered social landlords (RSLs) play a critical role in the delivery of affordable housing to millions of UK citizens and the government recognizes this by promising exemption of stamp duty to these landlords provided most of their board members are their own tenants.

The paper seeks to explore the extent to which property tax exemptions and other distinctive contextual aspects shape and develop patterns of governance that can potentially be useful to enhance organisational accountability

practices of both RSLs and local authorities. In particular, it examines the extent to which the 2014 stamp duty land tax policy impacts the overall governance with regard to three RSLs and two local authorities within the West Midlands. We find evidence that this exemption has minimal impact on their overall governance as they already benefit from a blanket stamp duty exemption due to their charitable status.

Additionally, there appears to be non-monitoring of this policy by the regulators like the HMRC and the National Audit Office. Our conclusion (though preliminary) is that the 2014 stamp duty exemption to RSLs was merely political rhetoric designed to give the impression that the government was actively taking steps at easing the housing crisis by paying attention to social housing.


  • 12:30 - 13.00: A light lunch will be served in the Courtyard Cafe (C Floor)

  • 13.00 - 14.00: Seminar takes place in Seminar Room 2 (D Floor)

Event Details

When: March 6, 2019 at 12:30pm—2:00pm

Where: Conduit Road, Sheffield, S10 1FL

Type: Alumni, Student, Business

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