Stamp Duty liability for periodic tenancies
Tabled 3 February 2026 by Gideon Amos
That this House notes that periodic tenancies under the Renters' Rights Act could become liable for stamp duty; notes with concern that this will mean hundreds of thousands of tenants have to pay stamp duty over the next few years; recognises that renters were neglected by the former Government who completely failed to enact reforms to make the rented market fairer including a ban on no fault evictions; notes with serious concern that renters have had to endure record levels of evictions, extortionate rent increases and some of the lowest housing standards; recognises that these failures are damaging to renters' health and financial stability; and calls on the Government to finally give renters a fair deal and resolve the issue of periodic tenancies becoming liable for stamp duty as soon as possible.