For all main home purchases by UK residents of up to £1m Stamp Duty will not apply for twelve months from the start of the current lock down. £1m+ main home purchases will pay same rates as today as will non-resident transactions.
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We are facing a collapse of the housing market which will deepen the recession and collapse in house prices could put significant proportion of UK residents in negative equity.
Royal Institute of Chartered Surveyors (RICS) suggest that a stamp duty holiday could be a powerful financial relief vehicle to stimulate the economy.