questionText: To ask the Chancellor of the Exchequer, what data her Department holds on the revenue from stamp duty land tax on primary homes in the last financial year for which figures are available by (a) local authority and (b) Parliamentary constituency.
answerText: HM Revenue and Customs (HMRC) does not collect data via the Stamp Duty Land Tax (SDLT) return on whether a residential property will serve as a primary residence. However, the Higher Rates for Additional Dwellings (HRAD) apply when an individual acquires ...
heading: Stamp Duty Land Tax