Stamp Duty Land Tax
Commons · Question 104430 · Tabled 8 Jan 2026 · Treasury · Official record
Answered 15 Jan 2026
Question
Asked by Joshua Reynolds
To ask the Chancellor of the Exchequer, whether the Government will exempt leaseholders in unmortgageable properties from the higher rate of Stamp Duty Land Tax when purchasing alternative accommodation.
Answer
Answered by Dan Tomlinson, 15 Jan 2026
The circumstances under which higher Stamp Duty Land Tax (SDLT) rates must be paid in respect of additional property purchases, as well as information on the availability of reliefs and refunds, is available on gov.uk: Higher rates of Stamp Duty Land Tax ...