Stamp Duty Land Tax (Temporary Relief) Act 2020

Key Points

• Provides temporary Stamp Duty Land Tax relief for property purchases.
• Originated in the House of Commons.
• Final Commons vote was 308 Aye to 170 No (10 January 2023).
• Now law after receiving Royal Assent, becoming the Stamp Duty Land Tax (Temporary Relief) Act 2020.
• Support came mainly from the governing Conservatives and a few allied groups, with opposition from Labour and several other parties.

Progress

The bill has completed its passage through Parliament and received Royal Assent, becoming law.

Voting

The Third Reading vote was 308 Aye to 170 No. Government-aligned MPs voted in favour, while Labour and several other opposition groups voted against.