Policy paper

Stamp Duty Land Tax 바카라 사이트” temporary reductions for residential properties

This tax information and impact note explains the temporary increases to the nil-rate bands for Stamp Duty Land Tax on residential property and to the amount that a First Time Buyer may pay while qualifying for relief.

From:
HM Revenue & Customs
Published
28 November 2022

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Stamp Duty Land Tax 바카라 사이트” temporary increase to thresholds

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Details

This document gives information about the changes and the impacts in the reduction of Stamp Duty Land Tax by temporarily increasing the:

  • residential nil-rate threshold from £125,000 to £250,000
  • nil-rate threshold for First Time Buyers바카라 사이트™ Relief from £300,000 to £425,000
  • maximum amount that an individual can pay for a home while remaining eligible for First Time Buyers바카라 사이트™ Relief, from £500,000 to £625,000

The change will apply from 23 September 2022 to 31 March 2025.

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Published 28 November 2022

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