The CIOT has published an article clarifying that “no tenant is brought into paying SDLT” as a result of the Renters’ Rights Act 2025.
The CIOT article includes a ministerial statement that includes the following assurance:
“The Government is today setting out its intention to ensure that no-one is newly brought into SDLT as a result of the changes in the Renters’ Rights Act. …
The Government intends to legislate in Finance Bill 2026-27 so that any residential lease which will be considered an assured tenancy under the Housing Act 1988, as amended by the RRA, will not give rise to a SDLT charge on the rent element. The Government will set out the detail of this legislation at or before this year’s Budget.
The legislation will apply retrospectively from the date on which existing tenancies become section 4A assured tenancies (as defined in section 146 of the RRA), which is expected to be on 1 May 2026.
HM Revenue and Customs will not collect any SDLT on the rent element of an assured tenancy from that date until the date the legislation takes overriding effect.”
https://www.tax.org.uk/renters-rights-act-2025-rra-and-sdlt-on-residential-leases
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Stamp Duty Land Tax is a well-written, user-friendly guide to the complexities of SDLT, written for accountants, solicitors and other tax professionals, with plenty of worked examples. Topics covered include basic principles, leasehold transactions, partnerships, trusts, reliefs, anti-avoidance legislation and recent tribunal decisions. Full reference is made throughout to relevant legislation, case law and guidance from HMRC.
