BRS: buying a cheaper new-build home in 2026
Published on June 18, 2026 · Reduced VAT & BRS
The community land trust lease (BRS) is one of the most effective ways to access a new home at a reduced price. Its principle is simple but distinctive: the land is separated from the building. Here is how it works and what you should know before starting.
What is the BRS?
The community land trust lease is a social home ownership scheme. You buy the building (the structure of your home), while the land remains owned by a community land trust body (OFS), which makes it available to you through a very long-term lease.
The principle: separating the land from the building
By not paying for the land, you considerably reduce the purchase cost. This is what makes the home cheaper than conventional ownership. In return, you pay a ground rent for use of the land.
The monthly ground rent
The ground rent is a modest amount paid to the OFS for occupation of the land. It is added to your loan repayment. It must therefore be included in your overall budget, even though the displayed purchase price is lower.
Eligibility conditions
The BRS targets households under income ceilings, for the purchase of a main residence. The ceilings and eligible zones depend on the programme and the community land trust body.
BRS ≠ conventional ownership
This is the key point to understand:
| Criterion | Conventional ownership | BRS |
|---|---|---|
| Ownership of the land | Yes | No (OFS) |
| Purchase price | Full | Reduced |
| Monthly charge | Loan | Loan + ground rent |
| Resale | Free | Regulated (capped price) |
The BRS prioritises access to housing, not capital gain: resale is regulated and the capital gain is capped.
The advantages
A reduced entry price, controlled charges and, depending on the case, reduced VAT at 5,5 % and a PTZ that can be combined. For a first-time buyer under the ceilings, it is a gateway to ownership in areas where conventional purchase would be out of reach.
The limitations to be aware of
Resale is approved by the OFS and its price is capped, the land does not belong to you, and the ground rent runs for as long as you occupy the home. The BRS is a tool for use, not speculative investment.
Who it suits
For households under the ceilings who want to buy their main residence in a tight market at an accessible price, accepting a regulated resale framework.
In summary
The BRS makes new-build homes accessible by separating the land from the building, in return for a ground rent and regulated resale. It is not conventional ownership: it is a choice suited to a main-residence project. Have your eligibility and combinations (reduced VAT, PTZ) checked by an adviser.
