The end of the stamp duty holiday saw a fall in impacted property purchases in the final quarter of 2021.
Residential property transactions in Q4 2021 were 12 percent lower than in Q3 2021, and 15 percent lower than in Q4 2020, the quarter after the Stamp Duty Land Tax (SDLT) holiday was introduced.
The phasing out of the SDLT holiday on 30 June (for the £250,000 to £500,000 price band) and on 30 September (for the £125,000 to £250,000 price band) caused a substantial ...
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