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END OF STAGE 1 OF SDLT HOLIDAY

Published: 30/06/2021

Today marks the last day of stage 1 of the stamp duty land tax (SDLT) holiday whereby no SDLT is paid on the first £500,000 of the purchase price for residential property.

Stage 2 kicks in on 1 July when only the first £250,000 of the purchase price is tax free.

From 1 October 2021 the amount of the purchase price on which no SDLT is payable returns to the pre-pandemic level of £125,000.