Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment HM Treasury has made of the potential impact of Stamp Duty Land Tax surcharges on additional properties on levels of long-term participation in the private rented sector.

The Higher Rates for Additional Dwellings (HRAD) within Stamp Duty Land Tax (SDLT) ensure that those looking to purchase a first property or move home have an advantage over second home buyers, landlords and companies purchasing residential property.