Housing supply in the new world: developing for profit
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- Anissa Townsend
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1 Housing supply in the new world: developing for profit Working in partnership with HOUSING & REGENERATION I COMMERCIAL REAL ESTATE I CONVEYANCING #CroftonsDevSem
2 Today s speakers Julie Loggenberg Partner, Head of Property Jo Savage Head of Governance and Regulatory
3 Developing for profit: costs and opportunities
4 Profit for purpose Non-primary purpose activity Not developing for affordable rent Outright sale and PRS Mixed use and commercial Competing with spec builders Change and challenge the mindset Developing the skills Costs
5 More profit to fund your core activities
6 Costs Land ownership S106 liability Abnormals Funding Procurement SDLT Consultants Marketing
7 Opportunities De-regulation & the freedom to do more? A level playing field Government initiatives Better use of land holdings Increase profile Growth Pooling resources and services Sector pulling together
8 Diversification: viability and feasibility
9 Housing and profit What is the most profitable development/house type you or your organisation have delivered?
10 Development viability & feasibility Site identification Market research & segmentation Financial feasibility
11 Site identification Land Buying Strategy Competitors Option agreements Partnering opportunities Risk strategy Land banking capacity
12 Market research & development Consumer behaviour 1. Research and development strategy Target audience profile know your market Market segmentation - ACORN - MOSAIC Life stage assessment 2. Product design procedure Tailored specification Market testing Marketing strategy
13 Financial feasibility
14 Financial feasibility
15 Commercial units - viability Is there a market for your commercial units? Valuation/appraisal Key objective If answer is yes
16 Commercial units Heads of Terms and leases Addressing covenant strength issues Structuring incentives User provisions Break options Time well spent!
17 Commercial units planning and strategy Where is the investment market at? Any pre-sale tweaks to bolster investment value - Re-gears - Buying out tenant break options Method of disposal
18 Get your house in order: structure, regulation & funding
19 Structure The right structure: trading company, joint venture, partnering? RP links and protecting social housing assets Merger Parental controls Profit for purpose Non-primary purpose trading Sector pulling together
20 Governance & regulation Consents regime HCA Risk-based approach Groups and other vehicles Intragroup arrangements Decision-making processes Deregulation White Paper
21 Funding and funders Loans (new and existing) Consents and covenants On-lending Investment Institutional investment
22 Tax implications of commercial development
23 Tax implications Stamp Duty Land Tax VAT Corporation Tax
24 Tax implications SDLT applies to any acquisition of a chargeable interest in land Who is liable to pay it? What is the charge based on? Are there any reliefs or exemptions available? - RP relief - Charities relief - Group relief
25 Tax implications Is the price of the site subject to VAT? Maximise the VAT recovery Group structures and VAT groups
26 Tax implications Profit for purpose not charitable Group structure use of a trading subsidiary Gift aid possibly subject to restriction
27 Last, but not least
28 Exit strategy What happens if it all goes wrong? Do you have a plan B? Anticipate risk Future proofing Tenure switch In-built flexibility for market fluctuations Cost recovery Funder requirements Protect social housing assets
29 Top tips 1. Know your market 2. Look before you leap 3. Don t waste money 4. Use your consultants effectively 5. Think flexibly 6. Have an exit strategy
30 What? Why? How?
31 Any questions?
32 And finally, a shameless plug Free legal seminar: Joint ventures in the housing sector Focus on JVs for property development. Wednesday 17 May, 9.30am Friends Meeting House, Manchester
33 Get in touch Julie Loggenberg / julie.loggenberg@croftons.co.uk Jo Savage / jo.savage@croftons.co.uk #CroftonsDevSem
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