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: change to rules for acquisitions by registered social landlords and …
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 …
In response to: Stamp Duty Land Tax: mixed-property purchases and Multiple Dwellings Relief
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.
We welcome views on options to change the Stamp Duty Land Tax rules for mixed-property purchases and Multiple Dwellings Relief.
In response to: Homes for Ukraine: Property Tax exemptions and reliefs
Second Reading (and remaining stages) 16:30:00 Moved by Baroness Penn: That the Bill be now read a second time. The Parliamentary Secretary, HM Treasury (Baroness Penn) (Con): My Lords, the aim of the Bill before us today is to support …
First Reading 15:49:00 The Bill was brought from the Commons, endorsed as a money Bill, and read a first time.
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.
In response to: Stamp Duty Land Tax: higher rates on purchases of additional residential properties
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.
HMRC welcomes views on draft regulations that would allow documents to be served at a company’s registered address and the address provided on the Stamp Duty Land Tax return.
HMRC welcomes views on draft regulations that would allow documents to be served at a company’s registered address and the address provided on the Stamp Duty Land Tax return.
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).
We welcome views on options to change the Stamp Duty Land Tax rules for mixed-property purchases and Multiple Dwellings Relief.
In response to: Non Resident Stamp Duty Land Tax (NRSDLT) surcharge
This is HM Revenue and Customs' screening equality impact assessment of the Non Resident Stamp Duty Land Tax (NRSDLT) surcharge.
We welcome views on options to change the Stamp Duty Land Tax rules for mixed-property purchases and Multiple Dwellings Relief.
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.
We welcome comments on the draft regulations, which include new questions on the Stamp Duty Land Tax (SDLT) return for introducing the SDLT surcharge on non-UK residents purchasing residential property in England and Northern Ireland.
We welcome comments on the draft regulations, which include new questions on the Stamp Duty Land Tax (SDLT) return for introducing the SDLT surcharge on non-UK residents purchasing residential property in England and Northern Ireland.
In response to: New reliefs from Annual Tax on Enveloped Dwellings and Stamp Duty Land Tax for housing co…
Seeking views on the design of a 1% Stamp Duty Land Tax surcharge on non-UK residents purchasing residential property in England and Northern Ireland.
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.
Second Reading (and remaining stages) 15:22:00 Bill read a second time. Committee negatived. Standing Order 46 having been dispensed with, the Bill was read a third time and passed. House adjourned at 3.23 pm.
First Reading The Bill was brought from the Commons, endorsed as a money Bill, read a first time and ordered to be printed. House adjourned at 10.28 pm.
Seeking views on the design of a 1% Stamp Duty Land Tax surcharge on non-UK residents purchasing residential property in England and Northern Ireland.
Seeking views on the design of a 1% Stamp Duty Land Tax surcharge on non-UK residents purchasing residential property in England and Northern Ireland.
We welcome views on draft legislation regarding the reduction in the time limit to file a Stamp Duty Land Tax return and pay tax due.
We welcome views on draft legislation regarding the reduction in the time limit to file a Stamp Duty Land Tax return and pay tax due.
We welcome views on draft legislation regarding the reduction in the time limit to file a Stamp Duty Land Tax return and pay tax due.
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.
A consultation on proposals to make the stamp duty land tax (SDLT) filing and payment process faster and easier.
A consultation on proposals to make the stamp duty land tax (SDLT) filing and payment process faster and easier.
A consultation on proposals to make the stamp duty land tax (SDLT) filing and payment process faster and easier.
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.
Second Reading and Remaining Stages 23:04:00 Moved by Lord Newby: That the Bill be read a second time. Relevant document: 16th Report from the Delegated Powers Committee Lord Newby (LD): My Lords, the Chancellor’s Autumn Statement last December announced an …
First Reading 15:12:00 The Bill was brought from the Commons, endorsed as a money Bill, and read a first time.
Considered in Committee [Mrs Linda Riordan in the Chair ] Clause 1 Change in method of calculating tax on residential property transactions Question proposed, That the clause stand part of the Bill. The Temporary Chair (Mrs Linda Riordan): With this …
Second Reading 14:21:00 The Financial Secretary to the Treasury (Mr David Gauke): I beg to move, That the Bill be now read a Second time. My right hon. Friend the Chancellor announced in last week’s autumn statement an important and …