Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many SDLT transactions by serving armed forces personnel have incurred the 5% higher rates for additional dwellings in each of the last five years.
Stamp Duty Land Tax (SDLT) returns do not collect details of the employment status of purchasers. For this reason, HM Revenue and Customs is unable to provide details of the number of serving armed forces personnel who have incurred the higher rate of SDLT on the purchase of additional dwellings.