Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment has been made of the potential impact of Stamp Duty Land Tax, particularly the Higher Rates for Additional Dwellings, on the ability of residential property traders to provide liquidity to the housing market, especially among transactions relating to housing stock where no Stamp Duty Land Tax relief is available for those traders.

At Autumn Budget 2024, the Government increased the higher rates of SDLT by two percentage points and set out the impacts of this change. This information can be found here on page 130: Autumn Budget 2024 - GOV.UK