Stamp Duty Land Tax: Tax Allowances

Summary

To ask the Chancellor of the Exchequer, whether she has considered the merits of introducing a stamp duty relief on second home purchases by leaseholders impacted by cladding issues and remediation delays who are unable to sell their property.

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Timeline

1. 13 May 2026

   Written question

   To ask the Chancellor of the Exchequer, whether she has considered the merits of introducing a stamp duty relief on second home purchases by leaseholders impacted by cladding issues and remediation delays who are unable to sell their property.

   Source: Commons

2. 21 May 2026

   Answer

   A refund of the higher rate of Stamp Duty Land Tax (SDLT) paid when purchasing additional property can be claimed if an old main residence is sold within three years of the purchase of the new main residence. For most people, three years is enough time to...

   Source: Written answer

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• · Treasury · Answering body

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