Stamp Duty Land Tax: Reform
(asked on 1st February 2023) - View Source
Question to the HM Treasury:
To ask His Majesty's Government what representations they have received on the reform of Stamp Duty Land Tax as it applies to lease extensions and thresholds.
This question was answered on 15th February 2023
Stamp Duty Land Tax is paid by tenants on leases, depending on their value. It is charged to reflect that the tenant is taking an economic interest in land or property, and to prevent avoidance. There are no current plans to change this position. All aspects of Stamp Duty Land Tax policy are kept under review.