Question to the Department for Business, Energy and Industrial Strategy:

To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 28 January (HL12149), whether they will reconsider the recommendation made by the Policy Exchange in their report Efficient Energy Policy: How to encourage improvements in domestic energy efficiency, published on 2 March 2016, to link Stamp Duty Land Tax to the energy performance of a dwelling, in the light of their finding that it would result in 2,700,000 homes being upgraded over a ten year period and be revenue neutral.

As with all tax policy, Stamp Duty Land Tax (SDLT) is kept under review, but the Government does not currently have any plans to link SDLT on properties with their relative energy efficiency. As set out in the Energy White Paper, we will be consulting on regulatory options to improve the energy performance of owner occupier homes this year.