| Short Title: | Stamp Duty Land Tax(Temporary Relief) Act 2020 |
| Type: | Act |
| Parliament: | Parliament of the United Kingdom |
| Long Title: | An Act to make provision to reduce for a temporary period the amount of stamp duty land tax chargeable on the acquisition of residential property. |
| Year: | 2020 |
| Citation: | 2020 c. 15 |
| Introduced Commons: | Rishi Sunak |
| Introduced Lords: | Lord Agnew of Oulton |
| Royal Assent: | 22 July 2020 |
| Commencement: | 22 July 2020 |
| Amends: | Finance Act 2003 |
| Status: | Current |
| Original Text: | https://www.legislation.gov.uk/ukpga/2020/15/enacted |
| Legislation History: | https://services.parliament.uk/Bills/2019-21/stampdutylandtaxtemporaryrelief.html |
| Revised Text: | https://www.legislation.gov.uk/ukpga/2020/15 |
The Stamp Duty Land Tax (Temporary Relief) Act 2020 (c. 15) an act of the Parliament of the United Kingdom that temporarily reduces stamp duty in response to the COVID-19 pandemic[1] in England and Northern Ireland.[2] Separate provisions have been made in Scotland by the Scottish Parliament, and in Wales by the Welsh Assembly.
The act temporarily modifies the Finance Act 2003 to reduce the rate of Stamp Duty Land Tax during the period 8 July 2020 to 31 March 2021.[3]