Close the ‘main residence’ loophole in UK property tax rules

Background

Align the definition of ‘main residence’ across taxes and councils, require consistent declarations to HMRC and councils, and close loopholes that let people avoid stamp duty or council tax by claiming different main homes.

Additional details

Recent reports show people declaring different ‘main residences’ to HMRC and councils to avoid the 3% stamp duty surcharge and reduce council tax. With taxpayers facing high burdens and public services under strain, this undermines trust and fairness. Align definitions, require consistency, and close the gap.