HM Revenue & Customs is reviewing Stamp Duty Land Tax (SDLT) to assess its impact on the housing market and consider reforms including lower tax bands for homes with lower embodied carbon, higher rates for non-natural persons, and relief mechanisms for mixed-property and multiple dwelling purchases. The review is active and examining the interaction between SDLT, Council Tax, and broader housing policy objectives.
In response to: Stamp Duty Land Tax: Increase to the higher rates of Stamp Duty Land Tax and to the singl…
This measure is about changes to the rates of Stamp Duty Land Tax payable by purchasers of additional dwellings and by companies.
In response to: Stamp Duty Land Tax: Abolition of Multiple Dwellings Relief from 1 June 2024
In response to: Stamp Duty Land Tax: change to rules for acquisitions by registered social landlords and …
This tax information and impact note explains that Multiple Dwellings Relief (MDR) will be abolished with effect from 1 June 2024. MDR is a bulk purchase relief from Stamp Duty Land Tax which applies to the purchase of 2 or …
This tax information and impact note sets out changes to the exemption for registered providers of social housing and to the 15% rate of Stamp Duty Land Tax for public bodies.
This measure is about changes being made to the rules for claiming Stamp Duty Land Tax First-time Buyers’ Relief.
In response to: Homes for Ukraine: Property Tax exemptions and reliefs
In response to: Stamp Duty Land Tax — temporary reductions for residential properties
This tax information and impact note explains the temporary increases to the nil-rate bands for Stamp Duty Land Tax on residential property and to the amount that a First Time Buyer may pay while qualifying for relief.
This legislation imposes higher rates of Stamp Duty Land Tax (SDLT) on the purchase of additional residential properties purchases which complete on and after 1 April 2016.
This tax information and impact note applies to corporate purchasers of property in England and Northern Ireland that is liable to Stamp Duty Land Tax (SDLT).
This tax information and impact note explains the temporary increase in the nil rate band for Stamp Duty Land Tax on residential property from 8 July 2020 to 31 March 2021.
In response to: Stamp Duty Land Tax relief for Freeports
This tax information and impact note is about a Stamp Duty Land Tax relief for Freeports.
This tax information and impact note is about the extension of the temporary increase to the Stamp Duty Land Tax nil rate band for residential properties.
In response to: New reliefs from Annual Tax on Enveloped Dwellings and Stamp Duty Land Tax for housing co…
This measure introduces new reliefs from the Annual Tax on Enveloped Dwellings (ATED) from 1 April 2020 and the 15% flat rate of Stamp Duty Land Tax (SDLT) from the date of Autumn Budget or a later day.
This tax information and impact note provides information about changes to the higher rates of Stamp Duty for additional dwellings.
This tax information and impact note explains the extension to First Time Buyers' Relief to purchasers of qualifying shared ownership property.
This measure reduces the time limit to file a Stamp Duty Land Tax (SDLT) return and pay the tax due to 14 days.
This tax information and impact note deals with changes to the higher rate of stamp duty land tax announced at Autumn Budget 2017.
This measure deals with relief for first time buyers announced at Autumn Budget 2017.
This tax information and impact note applies to the Homes and Communities Agency (HCA) acquiring land under the Housing and Regeneration Act 2008 (HRA 2008).
This legislation changes the rules for calculating the Stamp Duty Land Tax (SDLT) charged on purchases of non-residential properties and transactions involving a mixture of residential and non-residential properties and is effective on and after 17 March 2016.
This applies to companies, partnerships with company members, and collective investment schemes, which acquire and own residential property in the UK valued over £500,000.