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Regressive stamp duty land tax relief

Matikonis, Karl and Kayas, Oliver G (2021) Regressive stamp duty land tax relief. British Tax Review, 2. pp. 127-130. ISSN 0007-1870

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Abstract

Considers the justifications, particularly job creation during the coronavirus pandemic, for the UK's extension of the nil-rate threshold for stamp duty land tax relief at the £500,000 level until 30 June 2021, with a decrease to £250,000 for transactions between 1 July and 30 September 2021. Discusses the regressive nature of the relief, the main beneficiaries, including high-value buyers, and whether the initiative was misdirected.

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