Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of using differential rates of Stamp Duty to incentivise the development or purchase of comparatively energy efficient housing.

The Government does not have any plans to reform Stamp Duty Land Tax (SDLT).

SDLT is charged on the purchase of property or land in England and Northern Ireland where the value is over £125,000. First-time buyers do not pay any SDLT on purchases below £300,000. Introducing incentives based on energy consumption would add significant complexity to the current operation of the system.

The Government keeps all taxes under review.