Stamp Duty Land Tax

Summary

To ask the Chancellor of the Exchequer, with reference to the answer of 16 March 2026 to Question 118509 on Housing: Sales, what information HMRC holds on the (a) number and (b) value of stamp duty land tax transactions for primary homes in England in 202

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Timeline

1. 8 June 2026

   Written question

   To ask the Chancellor of the Exchequer, with reference to the answer of 16 March 2026 to Question 118509 on Housing: Sales, what information HMRC holds on the (a) number and (b) value of stamp duty land tax transactions for primary homes in England in 202

   Source: Commons

2. 16 June 2026

   Answer

   HM Revenue and Customs (HMRC) does not collect data via the Stamp Duty Land Tax (SDLT) return on whether a residential property will serve as a primary residence. However, the Higher Rates for Additional Dwellings (HRAD) apply when an individual acquires ...

   Source: Written answer

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• · Treasury · Answering body

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