| Act of Parliament | |
 | |
| Long title | An Act to make provision to reduce for a temporary period the amount of stamp duty land tax chargeable on the acquisition of residential property. |
|---|---|
| Citation | 2020 c. 15 |
| Introduced by | Rishi Sunak (Commons) Lord Agnew of Oulton (Lords) |
| Dates | |
| Royal assent | 22 July 2020 |
| Commencement | 22 July 2020 |
| Other legislation | |
| Amends | Finance Act 2003 |
| Amended by | Finance Act 2021 Finance Act 2025 |
Status: Amended | |
| History of passage through Parliament | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
TheStamp Duty Land Tax (Temporary Relief) Act 2020 (c. 15) anact of theParliament of the United Kingdom that temporarily reduced stamp duty land tax on purchases of residential property in response to theCOVID-19 pandemic[1] in England and Northern Ireland.[2] Separate provisions were made in Scotland by theScottish Parliament, and in Wales by theWelsh Assembly.[2]
The act temporarily modified theFinance Act 2003 to reduce the rate of tax during the period 8 July 2020 to 31 March 2021;[3] later amendments provided for continued temporary reductions until 30 September 2021.[4]
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The full text ofStamp Duty Land Tax (Temporary Relief) Act 2020 at Wikisource  | This article relating tolaw in the United Kingdom, or its constituent jurisdictions, is astub. You can help Wikipedia byexpanding it. |
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