questionText: To ask the Chancellor of the Exchequer, with reference to the answer of 16 March 2026 to Question 118509 on Housing: Sales, what information HMRC holds on the (a) number and (b) value of stamp duty land tax transactions for primary homes in England in 2025; and to what sub-geographies.
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