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Stamp Duty Land Tax

Asked by Chris CoghlanLiberal DemocratTreasuryTabled Answered 21 January 2026UIN 106065

The question

To ask the Chancellor of the Exchequer, if she has made an assessment of the potential impact of Stamp Duty on primary residences on (a) labour mobility, (b) housing supply and (c) house prices.

Answered by Dan Tomlinson

Stamp Duty Land Tax (SDLT) is an important source of government revenue, raising around £12 billion each year to help pay for essential public services. The Office for Budget Responsibility (OBR) sets out some of the interactions between SDLT, house prices and the volume of transactions as part of its Housing Market Forecasts, available on the OBR website.

https://obr.uk/forecasts-in-depth/the-economy-forecast/housing-market/

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