Stamp Duty Land Tax
The question
To ask the Chancellor of the Exchequer, with reference to the answer of 16 March 2026 to Question 118509 on Housing: Sales, what information HMRC holds on the (a) number and (b) value of stamp duty land tax transactions for primary homes in England in 2025; and to what sub-geographies.
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 can be calculated on a regional and local authority basis using Table 4a and Table 4c or on a parliamentary constituency basis using Table 4b and Table 4d of the Annual Stamp Tax statistics publication available here: Annual Stamp Tax Statistics - GOV.UK
SDLT paid on homes which did not pay HRAD is calculated by subtracting HRAD receipts from Residential receipts and the number of transactions is calculated by subtracting HRAD transaction counts from Residential property counts. 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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