Budget Resolution No. 35: Stamp duty land tax (additional dwellings: purchases before 1 April 2025): how MPs voted on 6 November 2024
Division 35, 6 November 2024, 20:37. The Commons Votes API gives 378 Ayes, 116 Noes: majority 262 for the Ayes.
The question
35. Stamp duty land tax (additional dwellings: purchases before 1 April 2025)
Question put,
That—
(1) Section 1 of the Stamp Duty Land Tax (Temporary Relief) Act 2023 (which provides for reduced rates of stamp duty land tax for transactions before 1 April 2025) is amended as follows.
(2) In subsection (3) (which deals with purchases of additional dwellings), for the Table A mentioned there substitute—
“TABLE A: RESIDENTIALPart of relevant consideration
Percentage
So much as does not exceed £250,000
5%
So much as exceeds £250,000 but does not exceed £925,000
10%
So much as exceeds £925,000 but does not exceed £1,500,000
15%
The remainder (if any)
17%”.(3) The amendment made by this Resolution has effect in relation to land transactions the effective date of which falls on or after 31 October 2024 but before 1 April 2025.
(4) But the amendment made by this Resolution does not have effect in relation to a land transaction which—
(a) is effected in pursuance of a contract entered into before 31 October 2024, and
(b) is not excluded.
(5) For this purpose a land transaction is excluded if—
(a) there is any variation of the contract, or assignment of rights under the contract, on or after 31 October 2024,
(b) the transaction is effected in consequence of the exercise on or after that date of any option, right of pre-emption or similar right, or
(c) on or after that date, there is an assignment, subsale or other transaction relating to the whole or part of the subject-matter of the contract as a result of which a person other than the purchaser under the contract becomes entitled to call for a conveyance.
(6) In consequence of the provision made by the preceding paragraphs, the Stamp Duty Land Tax (Temporary Relief) Act 2020 is amended as follows.
(7) In section 1 (reduced rates of SDLT in relation to land transactions the effective date of which falls in the period beginning with 8 July 2020 and ending with 30 June 2021)—
(a) in subsection (6) (which provides an exception from section 44(8) of the Finance Act 2003 where the contract is completed after 30 June 2021), for the words from “that the modifications” to the end substitute “the reason given by subsection (6A)”, and
(b) after subsection (6) insert—
“(6A) For this purpose, the sole reason is either—
(a) that the modifications made by this section have no effect in relation to that conveyance, or
(b) that both paragraph (a) applies and the increased rates provided for by Resolution 35 of the House of Commons (stamp duty land tax (additional dwellings: purchases before 1 April 2025)) would …
As printed in Hansard before the division.
By party
Labour MPs cast 361 of the 378 named Aye votes; Conservative MPs 102 of the 115 named No votes.
| Party | Aye (named) | No (named) |
|---|---|---|
| Labour | 361 | 0 |
| Conservative | 0 | 102 |
| Independent | 7 | 5 |
| Liberal Democrat | 5 | 0 |
| Green Party | 4 | 0 |
| Democratic Unionist Party | 0 | 3 |
| Reform UK | 0 | 3 |
| Social Democratic & Labour Party | 1 | 0 |
| Traditional Unionist Voice | 0 | 1 |
| Ulster Unionist Party | 0 | 1 |
| Total | 378 | 115 |
Tellers: Gerald Jones (Labour, Merthyr Tydfil and Aberdare) and Kate Dearden (Labour, Halifax) (Ayes); David Simmonds (Conservative, Ruislip, Northwood and Pinner) and Jerome Mayhew (Conservative, Broadland and Fakenham) (Noes).
How each MP voted
493 named · CSV
Sources
- Hansard: Budget Resolutions
- Commons division 35
- Commons Votes API: division
9f7401e8ef5ef4ab15 October 2026 - Hansard API: division search
12d07eb2fa5d5e0d15 October 2026 - Hansard API: debate
5bbc8c75682bcafb15 October 2026
SHA-256 of each copy read. Open Parliament Licence v3.0