Stamp Duty Land Tax
The question
To ask the Chancellor of the Exchequer, what data her Department holds on the revenue from stamp duty land tax on primary homes in the last financial year for which figures are available by (a) local authority and (b) Parliamentary constituency.
Answered by Dan Tomlinson
HM 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 a residential property while already owning another piece of residential property anywhere in the world.
SDLT paid on homes which did not pay HRAD on a local authority basis can be calculated using Table 7b and on a Parliamentary constituency basis using Table 8b of the UK Stamp Tax statistics publication available here: https://www.gov.uk/government/statistics/uk-stamp-tax-statistics
In both cases, SDLT paid on homes which did not pay HRAD is calculated by subtracting HRAD receipts from Residential receipts. Please note that the statistics publication covers the temporary thresholds period ending 1 April 2025 so the HRAD share may be higher than usual.
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