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 paper sets out to explain environmental taxes and their use in the context of existing and forthcoming policy and legislation; it does not explore the arguments surrounding climate change science. In particular this paper sets out: how green taxes are defined; the arguments for and against their use; Labour government policy on green taxation; the new context for environmental taxation in terms of climate change targets; and proposals for the future use of green taxes.
The Future For Green Taxes (491 KB , PDF)
This paper sets out to explain environmental taxes and their use in the context of existing and forthcoming policy and legislation; it does not explore the arguments surrounding climate change science. In particular this paper sets out: how green taxes are defined; the arguments for and against their use; Labour government policy on green taxation; the new context for environmental taxation in terms of climate change targets; and proposals for the future use of green taxes.
The Future For Green Taxes (491 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 out about the UK tax system, the role of the Budget and the annual Finance Bill, key statistics on UK taxes, and sources of advice for taxpayers.
This briefing examines the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement.