Stamp Duty Land Tax: Private Rented Housing

Treasury written question – answered at on 20 May 2024.

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Photo of Andrew Lewer Andrew Lewer Conservative, Northampton South

To ask the Chancellor of the Exchequer, what assessment his Department has made of the impact of the abolition of multiple dwellings relief within stamp duty land tax on new housing supply in the private rented sector.

Photo of Nigel Huddleston Nigel Huddleston The Financial Secretary to the Treasury

The abolition of Multiple Dwellings Relief follows an external evaluation which found no strong evidence that the relief is meeting its original objectives of supporting investment in residential property in the private rented sector. The evaluation can be found here: https://www.gov.uk/government/publications/stamp-duty-land-tax-relief-for-multiple-dwellings-evaluation.

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