01
The Rules Now Favour New Builds
Established investment properties bought after 12 May 2026 can no longer offset losses against your wages. New builds still can, and they keep the choice between the 50% CGT discount and the new indexation model.
New Builds
- Can still offset losses against your wages
- Keep the choice between the 50% CGT discount and the new indexation model
Established
- Can no longer offset losses against your wages







