Reading the bill’s publication files and writing a plain-English Green Book note…
Reading the bill’s publication files and writing a plain-English Green Book note…
Proposal 3352
A Bill to reduce for a temporary period the amount of stamp duty land tax chargeable on the acquisition of residential property.
Appraisal prepared just now from the official papers. Next scheduled update after the next sitting or within about 24 hours.
Sponsor: HM Treasury
Open publications on bills.parliament.ukPlain-English note and Green Book five-case reading from the official papers — the heart of this page.
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In plain English
Stamp Duty Land Tax (Temporary Relief) Bill [ As brought from the Commons ] A bill to Reduce, for a temporary period, the amount of stamp duty land tax chargeable on the acquisition of residential property.
The papers we read for this bill do not say who would be affected if it became law.
Stamp Duty Land Tax (Temporary Relief) Bill [ As brought from the Commons ] A bill to Reduce, for a temporary period, the amount of stamp duty land tax chargeable on the acquisition of residential property.
Same bill, simpler words — a deeper read without the jargon.
Imagine the country is making a new rule. This one is about: Stamp Duty Land Tax (Temporary Relief) Bill [ As brought from the Commons ] A bill to Reduce, for a temporary period, the amount of stamp duty land tax chargeable on the acquisition of residential property.. The people who would notice most are: we are still checking who that would be. If it became a real law, the everyday change would be: Stamp Duty Land Tax (Temporary Relief) Bill [ As brought from the Commons ] A bill to Reduce, for a temporary period, the amount of stamp duty land tax chargeable on the acquisition of residential property..
Green Book 2026 · 5 Case Model
Stamp Duty Land Tax (Temporary Relief) Bill [ As brought from the Commons ] A bill to Reduce, for a temporary period, the amount of stamp duty land tax chargeable on the acquisition of residential property.
It is currently at Royal Assent in the Unassigned, sponsored by HM Treasury.
Accountability · outcome beside Green Book evidence
Stamp Duty Land Tax (Temporary Relief) Act 2023 became law. The official papers we read covered some Green Book cases well and left gaps in others. For accountability, the outcome sits beside a mixed evidence trail — worth reading the case notes below.
Strategic: Stamp Duty Land Tax (Temporary Relief) Bill [ As brought from the Commons ] A bill to Reduce, for a temporary period, the amount of stamp duty land tax chargeable on the acquisition of residential property.
Economic: During that period, the amount that a purchaser can pay for residential property before they become liable to pay SDLT will increase from £125,000 to £250,000. In addition, the nil-rate threshold for First Time Buyers’ Relief will be increased from £300,000 to £425,000 and the maximum amount that an individual can pay while remaining eligible for First Time Buyers’ Relief will increase from £500,000 to £625,000.
Commercial: It provides that if a contract is substantially performed during the temporary relief period and then completed after the temporary relief period has ended, no additional tax will be due by virtue of section 44. (6) In a case where— (a) as a result of section 44(4) of the Finance Act 2003 the effective date of a land transaction falls in the temporary relief period, and (b) the contract concerned is completed by a conveyance after that period ends, section 44(8) of that Act is not to apply in relation to that conveyance if the sole reason that (but for this subsection) it would have applied is that the modifications made by subsections (2) to (5) have no effect in relation to that conveyance.
Financial: Gap — The papers we read for this bill do not say who would pay for it, or where the money would come from.
Management: Gap — The papers we read for this bill do not say who would be in charge of running it.
This is an accountability reading, not a recommendation and not a score. It does not say whether Parliament should have passed or rejected the bill. It only sets the actual parliamentary outcome beside how complete the Green Book five-case evidence was in the official papers.
These UK Acts sit in a similar policy space and are already law. Pairing uses this proposal’s official papers (and the plain-English note themes). It is not a verdict that the proposal is redundant or unnecessary.
UK Act · Royal Assent · 2020-07-24
Stamp Duty Land Tax (Temporary Relief) Act 2020
Same policy area (“Economy / tax”) with overlapping title wording. Matched using wording from this bill’s official papersAlready law — useful context when asking whether this bill adds something new or mainly revisits covered ground.
UK Act · Royal Assent · 2015-02-13
Stamp Duty Land Tax Act 2015
Same policy area (“Economy / tax”) with overlapping title wording. Matched using wording from this bill’s official papersAlready law — useful context when asking whether this bill adds something new or mainly revisits covered ground.