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88/08

2 September 2008

Stamp Duty

The Chancellor of the Exchequer has today announced that stamp duty land tax will not apply to purchases of residential property of £175,000 or less.

This will provide an exemption from stamp duty land tax for land transactions consisting entirely of residential property where the chargeable consideration is not more than £175,000.

This relief will apply to transactions with an effective date on or after 3rd September and before 3rd September 2009.

Notes for Editors

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