Stamp Duty Land Tax (“SDLT”) temporary rates

Hillier Hopkins LLP

Chartered Accountants & Tax Advisers

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The SDLT ‘holiday’ rates for residential property purchases has been extended to 30 September 2021, however, new rates apply to purchases which complete between 1 July 2021 – 30 September 2021.

The temporary rates from 1 July 20201 – 30 September 2021 are:

Property valueSDLT rate
Up to £250,0000%
The next £675,0005%
The next £575,00010%
The remaining amount above £1.5m12%

Residential reliefs such as Multiple Dwellings Relief (“MDR”) are available during this period. Please click here for more information about available reliefs.

Do you need extra information?
Natasha Heron

Natasha is a member of the ICAEW as a qualified auditor and the Chartered Institute of Taxation, specialising in indirect taxes. Natasha has developed a specialism as an adviser on the Stamp Duty Land Tax implications of property transactions.

Contact Natasha at Natasha.Heron@hhllp.co.uk or on 01923 634460