Flats above shops are a best-buy bargain for first-time landlords, according to chartered surveyors Marriotts, of Faringdon.

Marriotts says that in a little-noticed item in the Budget, Chancellor Gordon Brown gave a tax break to anyone who converts space above shops into flats.

Christopher Marriott, of Marriotts, said the move -- intended to encourage people back into town centres -- meant shops were now a good bet for buy-to-let investors.

He said residential rents in Oxford had reached a plateau, so it would be sensible for investors to add commercial property to their holdings.