The Government is considering raising CGT for non-business assets in its next Emergency Budget.  It is not yet clear if this would apply to property investors in the same way it will apply to second home owners.  Landlords are lobbying the Government to treat buy-to-let investments as a business.  There are concerns that the possible CGT tax increases affecting Landlords will provide a barrier to further investment in buy-to-let portfolios at a time when there is an urgent need for more housing in the private rented sector.  Trade associaitons such as the National Landlords Association are campaigning to influence Government.