Stamp Duty Land Tax (Temporary Relief) Act 2020

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Stamp Duty Land Tax
(Temporary Relief) Act 2020
Act of Parliament
Royal Coat of Arms of the United Kingdom (variant 1, 1952-2022).svg
Long title An Act to make provision to reduce for a temporary period the amount of stamp duty land tax chargeable on the acquisition of residential property.
Citation 2020 c. 15
Introduced by Rishi Sunak (Commons)
Lord Agnew of Oulton (Lords)
Dates
Royal assent 22 July 2020
Commencement 22 July 2020
Other legislation
Amends Finance Act 2003
Amended by Finance Act 2021
Finance Act 2025
Status: Amended
History of passage through Parliament
Text of statute as originally enacted
Revised text of statute as amended

The Stamp Duty Land Tax (Temporary Relief) Act 2020 (c. 15) an act of the Parliament of the United Kingdom that temporarily reduced stamp duty land tax on purchases of residential property in response to the COVID-19 pandemic [1] in England and Northern Ireland. [2] Separate provisions were made in Scotland by the Scottish Parliament, and in Wales by the Welsh Assembly. [2]

The act temporarily modified the Finance Act 2003 to reduce the rate of tax during the period 8 July 2020 to 31 March 2021; [3] later amendments provided for continued temporary reductions until 30 September 2021. [4]

References

  1. "Stamp Duty Land Tax (Temporary Relief) Act 2020 — UK Parliament". services.parliament.uk. Retrieved 16 September 2020.
  2. 1 2 "Stamp Duty Land Tax (Temporary Relief) Act 2020 : Explanatory Notes". Legislation.gov.uk. p. 3. Retrieved 16 September 2020.
  3. "Stamp Duty Land Tax (Temporary Relief) Act 2020". Legislation.gov.uk. s 1(1) as enacted. Retrieved 16 September 2020.{{cite web}}: CS1 maint: location (link)
  4. "Stamp Duty Land Tax (Temporary Relief) Act 2020". Legislation.gov.uk. ss 1(1) & 1A(1). Retrieved 27 June 2025.{{cite web}}: CS1 maint: location (link)