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 page provides background information for the Westminster Hall debate, Modern prefabricated housing, scheduled for Wednesday 4 November 2015. This debate was initiated by Damian Collins MP.
Modern prefabricated housing (143 KB , PDF)
Damian Collins MP (Conservative, Folkestone & Hythe) has secured a Westminster Hall debate at 9.30pm on Wednesday 4 November 2015 on the subject of modern prefabricated housing.
The long-term failure of successive Governments to build enough housing to meet growing need is widely accepted. In the 12 months to June 2015 there were 131,060 housing completions in England; this compares with estimates of a requirement for housing in excess of 230,000 units a year. Within this context, there is a view that increased use of off-site construction methods can help to meet housing demand. It is (relatively speaking) easier to deliver homes to higher quality standards using factory made and pre-assembled products than it is using traditional construction techniques. In addition to reduced costs, off-site construction can offer higher quality finishes, cheaper construction financing and reduced working capital requirements.
In 2012 the Construction Industry Council (CIC) was commissioned by the Coalition Government to review the potential of prefabricated housing to help meet housing demand. CIC published its Offsite Housing Review in February 2013 in which it suggested that prefabricated construction methods could form part of the solution to England’s housing supply crisis.
Modern prefabricated housing (143 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.