Question to the Ministry of Defence:

To ask the Secretary of State for Defence, what discussions he has had with the Chancellor of the Exchequer on the potential merits of introducing higher-rate Stamp Duty Land Tax relief for serving personnel who maintain a second home in relation to service need.

In recognition of an inherently mobile career, frequently remote bases and terms of service, Regular Service and Full Time Reserve Service (Full Commitment) personnel are provided with high quality subsidised accommodation. The accommodation offered will be within an appropriate distance of an individual’s duty unit and personnel may be eligible for allowances to support the cost of moving.

The purchase of privately owned property and the payment of Stamp Duty Land Tax is considered a private life matter. Therefore, the Ministry of Defence has conducted no assessment of the kind described and no discussions have taken place with the Chancellor of the Exchequer on the matter.