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Disclaimer: This is not legal advice. Legislation and case law change. Always consult a qualified solicitor for your specific situation.

UK Law Reference
Stamp Duty Land Tax (Temporary Relief) Act 2020 overview

Stamp Duty Land Tax (Temporary Relief) Act 2020 — full text by section

Consolidated text as published on legislation.gov.uk, snapshot 2026-08-24. Read the Act on legislation.gov.uk

3 sections. Default extent: E+W+S+N.I..

  1. s.1Reduced rates of SDLT on residential property for an initial temporary period
  2. s.1AFurther period for reduced rates of SDLT on residential property
  3. s.2Short title