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.

This Private Members Bill will bring most Crown tenancies within the assured tenancy regime under the 1988 Housing Act. The Bill has secured Government support so is more likely be enacted.
Crown Tenancies Bill [Bill 23 of 2015-16] (286 KB , PDF)
Mark Pawsey secured ninth place in the ballot for Commons Private Members’ Bills for the 2015-16 session on
4 June 2015. His Crown Tenancies Bill was presented on 24 June 2015 and the Second Reading debate is scheduled to take place on 22 January 2016 (initially scheduled for 11 September 2015).
The Bill, which has attracted Government support, is seeking to bring most Crown tenancies created after it comes into force within the assured tenancy regime governed by the 1988 Housing Act. It is felt that this regime will offer the departments sufficient flexibility while at the same time improving the statutory protection offered to Crown tenants. Crown tenants are generally tenants of the Secretary of State or government departments. Some exclusions from the 1988 Act will remain in place.
The Coalition Government announced its intention to legislate in this area in July 2013 but consultation on the proposals did not take place until July 2015: Giving Crown Tenants Greater Protection. A summary of responses to this consultation process has not yet been published – the proposals appear to be relatively uncontroversial.
The Bill extends to England and Wales.
Crown Tenancies Bill [Bill 23 of 2015-16] (286 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.
Find the latest data on house prices, mortgage approvals, and house building in the UK.
The Planning and Infrastructure Bill 2024-2025 had its First Reading in the House of Commons on 11 March 2025. Second Reading is scheduled for 24 March 2025. The Bill, and its Explanatory Notes, can be found on the Parliamentary website.