Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to page 121 of the report entitled, UK Housing, Fit for the Future? published by the Committee on Climate Change on 21 February 2019, if he will take steps to introduce changes to stamp duty to help incentivise the insulation of homes and buildings.

Stamp Duty Land Tax (SDLT) was devolved to Scotland by the Scotland Act 2012 and subsequently replaced with the Land and Buildings Transaction Tax in April 2015.

In 2007, the then government introduced a relief from SDLT for zero-carbon homes intended to encourage greater energy efficiency in buildings.

However, the policy was found to be ineffective with a limited number of transactions taking up the relief and it was ended as planned in September 2012.

There are currently no plans to link SDLT on properties with their relative energy efficiency.