Written Question·Treasury·UIN 112509
Private Rented Housing: Stamp Duty Land Tax
Tabled: 10 February 2026
Answered: 17 February 2026
Question
Dr Roz Savage
Liberal Democrat — South Cotswolds
To ask the Chancellor of the Exchequer, what assessment HM Treasury has made of the potential impact of Stamp Duty Land Tax surcharges on additional properties on levels of long-term participation in the private rented sector.
Answer
Dan TomlinsonThe Higher Rates for Additional Dwellings (HRAD) within Stamp Duty Land Tax (SDLT) ensure that those looking to purchase a first property or move home have an advantage over second home buyers, landlords and companies purchasing residential property.