Autumn Budget 2017 Reaction: Stamp Duty

Chancellor Philip Hammond delivered his second Budget of 2017 to Parliament this afternoon. We have created a video and a series of short blogs on various tax and business related Budget announcements to help clarify some of the details behind the headlines.

 

Stamp Duty Land Tax Saving for First Time Buyers

 

From today’s date, first time buyers will pay no stamp duty land tax (‘SDLT’) on the first £300,000 of the property purchase price and 5% on any remainder. Where a first time buyer purchases a property for more than £500,000 no relief will be available and SDLT will be calculated under the normal rules.

 

From 1 March 2019, the filing and payment window for SDLT will be reduced from the current 30 days to 14 days following the transaction.

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