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Draft legislation: Stamp Duty Land Tax - reform of structure, rates and threshold

This draft legislation is about reforming the structure, rates and thresholds for Stamp Duty Land Tax (SDLT).

Last fetched 04 May 2026 · gov.uk

Documents

Draft legislation: Stamp Duty Land Tax - reform of structure, rates and thresholdapplication/pdf Explanatory note: Stamp Duty Land Tax - reform of structure, rates and thresholdapplication/pdf

At a glance

TypePolicy paper

First published03 Dec 2014

Last updated03 Dec 2014

Organisations

HM Revenue & Customs

Topics

Stamp duty and other tax on property

Source

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