Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will exempt Armed Forces personnel on mandatory overseas postings from the three year time limit on Stamp Duty Land Tax refunds.

Successive Governments have taken the view that the three-year limit on SDLT refund claims when replacing a main residence should apply consistently to armed forces personnel and other employment.

The Chancellor makes decisions on tax policy at fiscal events, and does not routinely comment on proposals.