"Yet again Gordon Brown’s administration has wasted an opportunity to improve the quality of stock of lettings property by failing to incentivise landlords through tax relief on labour and materials.
"Not only would this have helped to stimulate the market, particularly in the construction sector, but it would also have provided the greater standards of rented accommodation that this country desperately needs."
A recent ARLA survey showed that 61% of landlords indicated that if they were to receive tax relief they would upgrade their property portfolio.
Potter said: "Landlords should be recognised for what they bring not only to the housing market but to the wider economy and treated as any other responsible business."
In its Budget submission, ARLA also called on the Government to introduce capital allowances for landlords improving housing stock over a certain age.
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