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Clause 51 makes the same rate increases as clause 50, but applies to land transactions with an effective date on or after 1 April 2025. These two clauses will provide an advantage for first-time buyers and those moving home, helping to support home ownership. The OBR-certified costing estimates that increasing the higher rates for additional dwellings by 2 percentage points is expected to result in 130,000 additional transactions over the next five years by first-time buyers and other people buying a primary residence.