Skip to main content

5 percent stamp duty surcharge upon future base rate reductions

The official version of this document can be found via the PDF button.

The below content has been automatically generated from the original PDF and some formatting may have been lost, therefore it should not be relied upon to extract citations or propose amendments.

WQ.418/2024

WRITTEN QUESTION TO THE MINISTER FOR TREASURY AND RESOURCES

BY DEPUTY M.B. ANDREWS OF ST HELIER NORTH

QUESTION SUBMITTED ON MONDAY 18th NOVEMBER 2024 ANSWER TO BE TABLED ON MONDAY 25th NOVEMBER 2024

Question

"Will the Minister advise whether she is considering following the example of the UK Government by proposing the increase of stamp duty surcharge on additional dwellings to 5 per cent and if not, why not?"

Answer

The Minister has no plans to follow the example of the UK Government and increase the level of the 3% higher rate of Stamp Duty on buy-to-let (etc) properties. It is clear that some members of the Assembly are concerned about the current 3% rate; the current levels of demand for dwellings; and the current state of the property-development industry and construction more generally.

The Budget 2025 debate includes two amendments (Amendment 25 and 28) which relate to a proposed stamp duty holiday for 2025. The Council of Ministers are opposing Amendment 25 but amending Amendment 28 to lower the surcharge for additional dwellings from 3% to 2%.