Policy paper

Temporary increase to Stamp Duty Land Tax nil rate band for residential properties

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.

• From: HM Revenue & Customs
• Published: 10 July 2020
• Last updated: 25 March 2021 — See all updates

Documents

Temporary increase to Stamp Duty Land Tax nil rate band for residential properties

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Details

This document provides more information on the changes and details the impacts.

Published 10 July 2020

Last updated 25 March 2021 + show all updates

1. 25 March 2021

   Updated Exchequer impact table with values for years 2020 to 2021 to 2025 to 2026.

2. 10 July 2020

   First published.