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Joint Development Agreements (JDAs) are increasingly relevant in the context of affordable housing, focusing on their tax advantages and the interest of builders and consumers. A JDA is a contract between landowners and builders, where the owner provides land for construction in exchange for constructed flats. This arrangement allows builders to gain access to land without purchasing it outright. The discussion emphasizes changes in the taxation framework surrounding JDAs, highlighting the need to understand the parties involved, benefits, and implications of these agreements, which are becoming a key feature of government policies aimed at enhancing affordable housing options.
