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Written question asked by Joshua Reynolds (Liberal Democrat) on Thursday, 8 January 2026, in the House of Commons. It was due for an answer on Monday, 12 January 2026. It was answered by Dan Tomlinson (Labour) on Thursday, 15 January 2026 on behalf of the Treasury.

Stamp Duty Land Tax

Question

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

The 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 - GOV.UK

If the previous main home is sold or given away within three years of the purchase of the additional home, an application can be made for a refund of the higher SDLT rate part of the bill.

HMRC are able to consider exceptional circumstances and extend the period a refund is available for, if the three-year period is insufficient to sell or give away the previous main home. The Government is not considering further exemptions at this time.

Secondary information

Type
Written question
Reference
104430
Session
2024-26
Subjects
Leasehold Mortgages Stamp duty land tax
Link
View this Written question on www.parliament.uk