i Register
In some senses, buy-to-let is marked as UK. Watch for register when choosing this word.
adj
Describing, or relating to, a property bought as an investment, the purchaser letting it to others rather than living in it.
noun
A property of this kind.
That doesn’t mean property is untouchable from a CGT standpoint. An easier target will be second homes and buy-to-lets; the CGT rate could be aligned with income tax rates – at 20%, 40% and 45% – meaning that the tax take on buy-to-let disposals would rise sharply.