Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of larger housing transaction volumes arising from changes to Stamp Duty Land Tax for residential property traders, particularly the Higher Rates for Additional Dwellings, on fiscal receipts.

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