Stamp Duty Land Tax (Temporary Relief) Act 2020
Stamp Duty Land Tax (Temporary Relief) Act 2020
Independent editorial summary — not the official statute text. Read the official version on legislation.gov.uk.
Overview of the Act
Reproduced verbatim from the Explanatory Notes published with the Act on legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). Explanatory Notes are prepared by the responsible government department and are not part of the Act.
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.
Type: UK Public General Act
Year and chapter: 2020 c. 15
Royal Assent: 2020-07-22
Last ingested: 2026-06-12 from legislation.gov.uk. Acts commence section by section — check the official text for commencement orders.