Regressive stamp duty land tax relief

Karolis Matikonis; Oliver G. Kayas

Regressive stamp duty land tax relief

Karolis Matikonis
, Oliver G. Kayas

Queen's Business School (QBS)

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Abstract

Considers the justifications, particularly job creation during the coronavirus pandemic, for the UK's extension of the nil-rate threshold for stamp duty land tax relief at the £500,000 level until 30 June 2021, with a decrease to £250,000 for transactions between 1 July and 30 September 2021. Discusses the regressive nature of the relief, the main beneficiaries, including high-value buyers, and whether the initiative was misdirected.

Original language	English
Pages (from-to)	127-130
Number of pages	4
Journal	British Tax Review
Volume	2021
Issue number	2
Publication status	Published - 28 Jun 2021

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 8 Decent Work and Economic Growth

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Regressive stamp duty land tax relief
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Cite this

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abstract = "Considers the justifications, particularly job creation during the coronavirus pandemic, for the UK's extension of the nil-rate threshold for stamp duty land tax relief at the £500,000 level until 30 June 2021, with a decrease to £250,000 for transactions between 1 July and 30 September 2021. Discusses the regressive nature of the relief, the main beneficiaries, including high-value buyers, and whether the initiative was misdirected.",

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AB - Considers the justifications, particularly job creation during the coronavirus pandemic, for the UK's extension of the nil-rate threshold for stamp duty land tax relief at the £500,000 level until 30 June 2021, with a decrease to £250,000 for transactions between 1 July and 30 September 2021. Discusses the regressive nature of the relief, the main beneficiaries, including high-value buyers, and whether the initiative was misdirected.

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Regressive stamp duty land tax relief

Abstract

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