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Her Majesty's Government what assumptions they made in forecasting expected revenue from the three percentage point stamp duty levy on the purchase of additional homes and homes available for rent.
Her Majesty's Government what assumptions they made in forecasting expected revenue from the three percentage point stamp duty levy on the purchase of additional homes and homes available for rent.
Her Majesty's Government what was (1) the total income raised from the stamp duty levy on additional homes, and (2) the total amount refunded because a purchaser sold their main residence within three years of buying a new one, in 2016-17.
Her Majesty's Government what was (1) the total income raised from the stamp duty levy on additional homes, and (2) the total amount refunded because a purchaser sold their main residence within three years of buying a new one, in 2016-17.
Statistics on repayments from the higher rate of SDLT on additional properties for 2016-17 are due to be published in July 2017.
Her Majesty's Government what assessment they have made of the impact of the stamp duty levy on investment in new homes available for rent.
Her Majesty's Government what assessment they have made of the impact of the stamp duty levy on investment in new homes available for rent.
The Government introduced the higher rates of stamp duty on additional properties to support home ownership and first-time buyers. It is right that people should be free to purchase a second home or invest in a buy-to-let property, but the Government is aware that this can impact on other people’s ability to get on to the property ladder.
The latest estimate for this measure’s receipts for 2016-17 is £1.6 billion, compared to an initial forecast of £0.7 billion.