questionText: To ask the Chancellor of the Exchequer, what data HMRC holds on (a) stamp duty revenues for residential dwellings which are primary homes raised and (b) the number of transactions, by local authority area in the last financial year for which figures are a
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: Tax Yields