Policy paper
Stamp Duty Land Tax: assured tenancies
This measure changes the Stamp Duty Land Tax (SDLT) treatment of rent payable under assured tenancies.
Documents
Details
This measure changes the Stamp Duty Land Tax (SDLT) treatment of assured tenancies following the tenancy reforms introduced by the Renters’ Rights Act 2025.
This change makes sure that rent payable under an assured tenancy is not subject to SDLT. It also removes SDLT reporting requirements for most assured tenancies.
The measure has effect for assured tenancies from 1 May 2026.