Written Question·Treasury·UIN 111689
Stamp Duty Land Tax: Tax Yields
Tabled: 9 February 2026
Answered: 16 February 2026
Question
Sir James Cleverly
Conservative — Braintree
To ask the Chancellor of the Exchequer, what data HMRC holds on (a) stamp duty revenues for residential dwellings which are primary homes raised and (b) the number of transactions, by local authority area in the last financial year for which figures are a
Answer
Dan TomlinsonHM Revenue and Customs (HMRC) does not collect data via the Stamp Duty Land Tax (SDLT) return on whether a residential property will serve as a primary residence. However, the Higher Rates for Additional Dwellings (HRAD) apply when an individual acquires ...
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