Stamp Duties Statistics
Data Type:Administrative
This dataset contains data on 'stamp taxes'. This refers collectively to Stamp Duty on share transfer instruments, Stamp Duty Reserve Tax, Stamp Duty on documents relating to land transactions and Stamp Duty Land Tax, broken down by various categories and geographic location, including Local Authority and Parliamentary Constituency.
From 1 April 2015 Stamp Duty Land Tax was devolved to the Scottish Government and was replaced with Land and Buildings Transactions Tax (LBTT). Future versions of this publications will continue to cover SDLT whilst Revenue Scotland will separately publish information on LBTT.
Time
It is not clear whether data prior to 2006 could be obtained by requested
Dataset Quality
Most tables in this publication are based on HMRC's stamp duty land tax database, which records information from the Land Transaction Returns. Not all property transactions are captured in the database. As well as transactions where the chargeable consideration is less than 40,000, other instances where no notification is required include transfers in connection with divorce and grants of leases of less than 7 years. It is produced on a financial year basis and is updated every September with data for the previous financial year. However, the details of some transactions are not finalised until after publication, so as well as providing estimates for the latest financial year, revisions are also made to the previous year
These data are largely based on HMRC's stamp duty land tax database.
Dataset Access and Use
Freely accessible data tables are provided via the HMRC webpages for 2012-present. Data tables dating back to 2006 are available via the National Archive
Government attitudes to research use of their data appear favourable.
Resources
| URL |
|---|
| https://www.gov.uk/government/collections/stamp-duties-statistics |
| http://webarchive.nationalarchives.gov.uk/*/http://www.hmrc.gov.uk/stats/stamp_duty/menu.htm |