Linden Homes are concerned that the Governments proposal to introduce a Land Development Tax could further restrict the supply of new homes in the UK.

The tax would consist of a planning gain supplement imposed on land when planning permission is granted, to reflect the vast increase in its value.

A company spokesperson said: "In order to deliver a better functioning housing market, the Government and local councils must strive to free up land for development, enabling house builders to respond to market demand. They should not be considering measures that will further restrict the supply of housing in the UK."