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<p>The temporary SDLT relief was designed to stimulate immediate momentum in a property
market where property transactions fell by as much as 50 per cent during the COVID-19
lockdown in March. This has also supported the jobs of people whose employment relies
on custom from the property industry, such as retailers and tradespeople.</p><p> </p><p>The
relief applies to sales that have been completed or substantially performed before
31 March 2021 and will not be backdated for those who purchased a property before
the relief was introduced.</p>
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