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Elected Member Briefing Note 2023, No. 127

The law relating to trees is complex. Therefore, the following details are only intended as a guide to make you aware of the most commonly encountered legislation and whom to contact when seeking further advice.

Building regulations, guidance and application forms

Legislation has been introduced, from 1 April 2026, to grant relief of either 15% or 40% to a range of premises used wholly or mainly for a list of purposes in the retail, hospitality and leisure industry.

Houses in Multiple Occupation (HMOs) include shared flats and houses, bedsits, lodgings, communal accommodation such as student residences and hostels. Properties need a licence if it is the main home of three or more residents and the residents are not members of the same family.