SPEED READ The Budget provided some bad news for the property industry in the withdrawal of land remediation relief but more to be positive about. Basing SDLT rates on the average price of bulk purchased dwellings is to be welcomed and the now traditional raft of SDLT anti-avoidance was targeted so there should be limited harm to genuine commercial transactions. However, there were dark warnings of further, wider SDLT anti-avoidance to come. A consultation on changes to the REIT legislation could ultimately make the regime more attractive. Other good news included the ‘new’ enterprise zones (not as attractive as the old ones), £250 million of help for first time house-buyers and the simplification of the planning process.