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Check if a home is eligible for extra tax-free residence allowance if it is left to children, grandchildren or other direct descendants.
Reduced rates of Stamp Duty Land Tax (SDLT) will apply for residential properties purchased from 8 July 2020 until 30 June 2021 and from 1 July 2021 to 30 September 2021 inclusive.
Find out about Stamp Duty Land Tax rates on residential and non-residential land or property purchased between 1 December 2003 and 31 March 2025.
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