With an implicit taxpayer guarantee, such companies will be able to raise funds at a preferential rate, reducing available financing for more dynamic companies.

Residents will have access to the golf course at a preferential rate, including a 20% pre-opening discount, a birdie book and drinks.

In addition to the free shares, members will be able to buy additional shares at a preferential rate.

To avoid the income criteria, but provide repayment surety, could borrowers not deposit, say, two years' repayments up front to secure a preferential rate and renew as required?

Long term capital gains are generally taxed at a preferential rate in comparison to ordinary income.