Stamp duty surcharge linked to 2.2m fewer rented homes
16th March 2026
Ten years after the second home stamp duty surcharge was introduced, research from Hamptons suggests the PRS is 2.2 million homes smaller than it might otherwise have been. The surcharge came into force on 1 April 2016 for additional property purchases in England and Scotland, adding an extra 3% tax to landlord transactions. It marked […]