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tabling member › label	Biography information for Dr Tania Mathias
answer › answer text	%3Cp%3EThe new higher rates of Stamp Duty Land Tax %28SDLT%29 will apply to the purchase of additional residential properties and will come into force on 1 April 2016. Work-related accommodation which is provided and owned by an employer does not count when considering whether an individual is purchasing an additional property or not. The Government will shortly consult on the policy design%2C including on the treatment of particularly difficult cases%2C to ensure the change to SDLT is implemented in a fair way.%3C%2Fp%3E
answering dept id	14

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registered interest

date

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answering body

answering dept id

answering dept short name

answering dept sort name

hansard heading

house id

legislature


pref label

question text

tabling member constituency

tabling member printed

uin

answer

is ministerial correction

date of answer

exactly:

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and

answer text

answering member constituency

answering member printed

question first answered

answering member


label

tabling member


label

436146

registered interest

date

08/12/2015

answering body

HM Treasury

answering dept id

answering dept short name

Treasury

answering dept sort name

CaTreasury

hansard heading

Second Homes: Stamp Duty Land Tax

house id

legislature

25259

pref label	House of Commons

question text

To ask Mr Chancellor of the Exchequer, whether the purchase of buy-to-let property by a person whose current residence derives only from their job will be deemed as a second home for tax purposes under the new Rules on Stamp Duty coming into force in April 2016.

tabling member constituency

Twickenham

tabling member printed

Dr Tania Mathias

uin

19272

answer

is ministerial correction

date of answer

14/12/2015

answer text

<p>The new higher rates of Stamp Duty Land Tax (SDLT) will apply to the purchase of additional residential properties and will come into force on 1 April 2016. Work-related accommodation which is provided and owned by an employer does not count when considering whether an individual is purchasing an additional property or not. The Government will shortly consult on the policy design, including on the treatment of particularly difficult cases, to ensure the change to SDLT is implemented in a fair way.</p>

answering member constituency

South West Hertfordshire

answering member printed

Mr David Gauke

question first answered

14/12/2015 17:15:11

answering member

1529

label	Biography information for Mr David Gauke

tabling member

4404

label	Biography information for Dr Tania Mathias