The current SDLT holiday on residential property with a value up to £500,000 was set to end on 31 March, but has been extended to 30 June 2021.
This applies to property purchases in England and Northern Ireland only.
The Chancellor also announced that the SDLT threshold will not immediately revert back to its previous level, instead reducing to £250,000 from 1 July until 30 September 2021.
From 1 October 2021 it is set to return to £125,000.
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