1 Reduction of SDLT on acquisition of residential property
Stamp Duty Land Tax (Temporary Relief) Act 2023 (2023 c 2) | Legislation

1  Reduction of SDLT on acquisition of residential property

(1)     This section makes modifications of Part 4 of the Finance Act 2003 in relation to any land transaction the effective date of which falls in the period (“the temporary relief period”)—

(a)     beginning with 23 September 2022, and

(b)     ending with 31 March 2025.

(2)     Section 55(1B) (amount of stamp duty land tax chargeable: general) has effect as if for Table A there were substituted—

“TABLE A: RESIDENTIAL

Part of relevant considerationPercentage
So
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