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<p>We have interpreted “each category of Stamp Duty” as relating to Stamp Duty Land
Tax (SDLT), Stamp Duty (SD) and Stamp Duty Reserve Tax (SDRT). However, we have not
included refund amounts for Stamp Taxes on Shares (SD and SDRT) to ensure compliance
with disclosure policy relating to taxpayer confidentiality.</p><p> </p><p>The table
attached provides an estimate of the amount of refunds authorised for SDLT transactions
derived from summary administrative records, for years that were available (last 9
years).</p><p> </p><p>Figures relating specifically to Higher Rate on Additional Dwellings
(HRAD) refunds are available in the public domain through the <a href="https://www.gov.uk/government/statistics/quarterly-stamp-duty-statistics"
target="_blank">Quarterly SDLT publication</a>. HRAD was introduced in April 2016,
and taxpayers are able to claim repayment of their initial HRAD amount if they sell
their previous main residence within 36 months.</p>
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