Stamp duty land tax: Current situation and developments since 2020
This briefing explains the current rates of stamp duty land tax and of the property transaction taxes in Scotland and Wales, and proposals for reform.

The Renters' Rights Bill is scheduled to have its report stage and third reading on 14 January 2025. This briefing provides an overview of the bill's progress through the House of Commons prior to report stage.
Renters' Rights Bill 2024-25: Progress of the bill (846 KB , PDF)
Report stage and third reading of the Renters’ Rights Bill (127 of 2024–25), as amended in public bill committee, are scheduled for 14 January 2025. This briefing provides an overview of the progress of the bill through the House of Commons prior to report stage.
The bill, together with its explanatory notes, impact assessment and transcripts of the parliamentary stages, are available on the parliament.uk website: Renters’ Rights Bill.
The bill implements commitments in the 2024 Labour Party manifesto to reform the regulation of the private rented sector and is intended to “give greater rights and protections to people renting their homes, including by abolishing section 21 ‘no fault’ evictions and reforming grounds for possession”. Most of the bill’s provisions apply only to England.
The bill builds on the Renters (Reform) Bill, which was introduced in the House of Commons by the Conservative government on 17 May 2023. The Renters (Reform) Bill did not complete all its parliamentary stages before the dissolution of Parliament in May 2024.
The Commons Library briefing, Renters’ Rights Bill 2024-25, describes the bill as it was originally introduced and explains its policy background.
The Renters’ Rights Bill (8 of 2024–25) was introduced in the House of Commons on 11 September 2024 and had its second reading on 9 October 2024.
During the debate, many MPs gave examples of the significant challenges faced by tenants renting privately in their constituencies, and broadly welcomed the bill’s provisions.
Some MPs expressed concerns about the reforms, particularly in relation to:
Several MPs called on the government to go further with their reforms, for example by:
The Housing Minister, Matthew Pennycook, indicated he would continue to consider several issues as the bill progressed, in particular: landlord requirements for rent in advance; and the bill’s effect on the student rental market.
The Official Opposition tabled a reasoned amendment declining to give a second reading to the bill. The amendment was put to a vote and rejected (ayes: 104; noes: 424).
The bill was considered by a public bill committee over eight sittings in October and November 2024. The committee took oral evidence from expert witnesses during the first two sittings.
The government tabled 40 amendments to the bill, all of which were agreed. The majority of the amendments were minor, technical or consequential. The more substantive changes to the bill included to:
Opposition MPs tabled 55 amendments to the bill (of which 14 were new clauses), none of which were agreed. These included amendments to:
The Housing Minister, Matthew Pennycook, undertook to give further consideration to some of the issues raised.
He also committed to write to committee members to provide clarification on a number of technical and specific points.
The amendments tabled to date for the bill’s report stage can be viewed on the parliament.uk website: Renters’ Rights Bill.
The government amendments include provisions to:
Renters' Rights Bill 2024-25: Progress of the bill (846 KB , PDF)
This briefing explains the current rates of stamp duty land tax and of the property transaction taxes in Scotland and Wales, and proposals for reform.
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