Stamp Duty Land Tax (Temporary Relief) Act 2020

The Stamp Duty Land Tax (Temporary Relief) Act 2020 (c. 15) an act of the Parliament of the United Kingdom that temporarily reduced stamp duty land tax on purchases of residential property in response to the COVID-19 pandemic^[1] in England and Northern Ireland.^[2] Separate provisions were made in Scotland by the Scottish Parliament, and in Wales by the Welsh Assembly.^[2]

Stamp Duty Land Tax
(Temporary Relief) Act 2020

Act of Parliament
Parliament of the United Kingdom
Long title	An Act to make provision to reduce for a temporary period the amount of stamp duty land tax chargeable on the acquisition of residential property.
Citation	2020 c. 15
Introduced by	Rishi Sunak (Commons) Lord Agnew of Oulton (Lords)
Dates
Royal assent	22 July 2020
Commencement	22 July 2020
Other legislation
Amends	Finance Act 2003
Amended by	Finance Act 2021 Finance Act 2025
Status: Amended
History of passage through Parliament
Text of statute as originally enacted
Revised text of statute as amended

The act temporarily modified the Finance Act 2003 to reduce the rate of tax during the period 8 July 2020 to 31 March 2021;^[3] later amendments provided for continued temporary reductions until 30 September 2021.^[4]