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Stamp Duty Land Tax (Temporary Relief) Act 2020

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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.
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As a result of the coronavirus (COVID-19) lockdown, the housing market was largely put on hold between 26 March and 13 May, and since then there has continued to be reduced activity in the UK housing market when compared with the period before lockdown.
This measure was announced by the Chancellor on 8 July 2020.
No consultation has been held as this is a temporary change which is wholly relieving.