Question to the HM Treasury:
To ask Her Majesty's Government whether they have evaluated the impact on revenues of the stamp duty reforms announced in the 2014 Autumn Statement.
At Autumn Statement 2014 the government published costings of the reforms to Stamp Duty Land Tax (SDLT) which highlighted the anticipated revenue implications of the reform across the forecast period. HMRC also publish quarterly and annual statistics on SDLT revenue and transactions.
Residential SDLT receipts were just under £1.8bn higher in 2017-18 than they were in 2014-15, the last financial year before the Autumn Statement 2014 reforms.