Stamp Duty Land Tax: Exemptions

(asked on 13th November 2023) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many house purchases have not been subject to stamp duty due to the Stamp Duty Land Tax (Temporary Relief) Act 2023 since that act was introduced.


Answered by
Nigel Huddleston Portrait
Nigel Huddleston
Financial Secretary (HM Treasury)
This question was answered on 16th November 2023

HM Revenue & Customs HM Revenue & Customs do not publish separate information on the number of residential property transactions not subject to Stamp Duty Land Tax due to the Stamp Duty Land Tax (Temporary Relief) Act 2023.

However, transactions not subject to Stamp Duty Land Tax due to the Stamp Duty Land Tax (Temporary Relief) Act 2023 are included in the total number of non liable residential transactions with a purchase price of more than £125,000. This is published by HM Revenue & Customs in the quarterly Stamp Duty Land Tax statistics: https://www.gov.uk/government/statistics/quarterly-stamp-duty-land-tax-sdlt-statistics.

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