Search Legislation

Title: (or keywords in the title)

Year:

Number:

Type:

Advanced Search

Stamp Duty Land Tax (Temporary Relief) Act 2020

Table of Contents
Content
Explanatory Notes

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
More Resources
More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enactedversion that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources

This Act temporarily increases the amount that a purchaser can pay for residential property before they pay Stamp Duty Land Tax (SDLT). It means that all individual purchasers of residential property who complete or substantially perform their purchase between 8 July 2020 and 31 March 2021 will pay less or no SDLT.