Core Viewpoint - The number of rental properties in the UK has decreased at the fastest rate since the COVID-19 pandemic, indicating that landlords are exiting the market due to rising taxes and upcoming tenant rights legislation [1] Group 1: Market Trends - The Royal Institution of Chartered Surveyors (RICS) reported that its supply index for rental properties fell to -37 in August, the lowest level since April 2020 when the country was under strict lockdown [1] - Concerns over upcoming rental reform legislation and worries about inheritance tax planning are leading to a sell-off of buy-to-let properties [1] Group 2: Influencing Factors - Speculation regarding potential national insurance contributions on rental income is cited as a contributing factor to the decline in rental property availability [1]