Written Question·Treasury·UIN 110196

Shorthold Tenancies: Stamp Duty Land Tax

Tabled: 2 February 2026
Answered: 16 February 2026

Question

Andrew Cooper

LabourMid Cheshire

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of converting short-term tenancies into periodic tenancies on the number of tenancies required to make anniversary calculations for Stamp Duty Land Tax.

Answer

Dan Tomlinson
Tenant wellbeing is central to the government’s recent Renters’ Rights Act, which will transform the experience of private renting, and give renters much greater security and stability so they can stay in their homes for longer. We are aware that the Act,...

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