Written Question·Treasury·UIN 104430
Stamp Duty Land Tax
Tabled: 8 January 2026
Answered: 15 January 2026
Question
Mr Joshua Reynolds
Liberal Democrat — Maidenhead
To ask the Chancellor of the Exchequer, whether the Government will exempt leaseholders in unmortgageable properties from the higher rate of Stamp Duty Land Tax when purchasing alternative accommodation.
Answer
Dan TomlinsonThe circumstances under which higher Stamp Duty Land Tax (SDLT) rates must be paid in respect of additional property purchases, as well as information on the availability of reliefs and refunds, is available on gov.uk: Higher rates of Stamp Duty Land Tax ...
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