Policy paper
Stamp duty land tax relief for first-time buyers: Autumn Budget 2017 brief
Details of the government’s reforms to stamp duty land tax relief for first-time buyers.
Documents
Details
Autumn Budget 2017 announced stamp duty land tax relief for first-time buyers.
From 22 November 2017, stamp duty land tax will be abolished for first-time purchases up to £300,000 and the existing rate of 5% will apply between £300,000 and £500,000. The relief will not apply to properties above £500,000.
This document sets out the background to stamp duty land tax and details of the government’s reforms.
Published 22 November 2017