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.

Documents

Details

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

Updates to this page

Published 10 July 2020
Last updated 25 March 2021 + show all updates
  1. Updated Exchequer impact table with values for years 2020 to 2021 to 2025 to 2026.

  2. First published.

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