Temporary SDLT reduced rates: where to find the old rates
Archived HMRC page
This page does not contain temporary SDLT reduced rates. HMRC directs readers to its historic rates table.
- Do not rely on current rates for an earlier purchase.
- Check the relevant historic period.
- The archived page gives no figures or dates.
Scroll down for the full analysis.
Read the original guidance here:
Temporary SDLT reduced rates: where to find the old rates
Although this HMRC page once related to temporary stamp duty rates, it no longer gives them, so anyone needing an old SDLT rate should use HMRC’s historic rates table instead. HMRC has archived the page.
What this rule is about
For anyone checking stamp duty on an earlier property purchase or reviewing a past calculation, temporary reduced rates can matter because they applied only for limited periods. Those periods matter.
This page cannot tell you the amount due. Instead, consult the historic rates table.
What the official source says
According to HMRC, it labels this manual page as no longer relevant and directs readers needing older information only to the historic SDLT rates table. No temporary rate appears there.
- The page is archived.
- It does not set out any temporary rate.
- It links to HMRC’s historic rates table.
What this means in practice
You cannot work out a bill from this page. The page includes no figures, dates or conditions for a reduced rate.
- Find the historic rate table first.
- Match the table to the time of your purchase.
- Keep a copy of the table used for your check.
How to analyse it
Start with the date that matters for the purchase. Once you have identified that date, use the historic table instead of assuming that today’s stamp duty rates applied. Do not guess.
- Identify the property transaction you are checking.
- Record its relevant date.
- Find the matching historic rate information.
- Check whether the table gives a temporary reduced rate for that period.
Example
Mina is checking stamp duty paid on an earlier home purchase. This archived page gives her no rate. She follows HMRC’s link to the historic rates table instead of using current figures.
Why this can be difficult in practice
When an archived link looks useful, readers may easily treat it as a rate guide. That is wrong. The answer depends on the historic material for the relevant period.
- Current rates may not answer a past question.
- The archived page does not identify a temporary period.
- The historic table needs checking before any calculation is made.
Key takeaways
- This HMRC page is archived.
- It gives no temporary SDLT rates.
- Use HMRC’s historic rates table for old rate questions.
Technical analysis
For advisers, and for anyone who wants to check the law behind this page. You do not need this section to understand the guidance above.
Official guidance
The pages below are HMRC’s guidance. Guidance is not law. It sets out how HMRC reads the legislation, and it is not binding on you, on a tribunal or on a court. Where guidance and the legislation differ, the legislation wins. HMRC can also change or withdraw guidance, and it may not cover your facts.
Where this is not settled
- This archived page alone cannot confirm which temporary rate applied to a particular purchase.
- The relevant historic period and rate cannot be identified from the supplied page.
Evidence you would need
This kind of case is decided on the facts of the individual property. These are the records that usually settle it, and the ones an adviser would ask you for.
- The date of the property purchase or other relevant transaction.
- The applicable historic SDLT rates table for that period.
- The transaction details needed to apply the historic table.
Explore this with an AI
Readers often want to test their own situation. Copy the prompt below into ChatGPT, Claude or Gemini. It hands the model the actual legislation for this page rather than letting it answer from memory, and tells it to be explicit about what is uncertain. What comes back is information, not advice – check it against the links above.
I am researching UK Stamp Duty Land Tax (SDLT), which applies in England and Northern Ireland. MY QUESTION Temporary SDLT reduced rates: where to find the old rates [Replace this with your own situation: what you are buying, the price, the dates, who the buyer is, and what you plan to do with the property.] Guidance page from HMRC on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm00055 HOW I WANT YOU TO ANSWER 1. Work from the legislation above. Read it before answering. Guidance from HMRC is its view of the law, not the law, and does not bind a tribunal or a court. 2. Tell me what the rule actually requires, in plain English. 3. Tell me which facts decide the answer, and which facts would change it. 4. Tell me what evidence I would need to support the position. 5. Be explicit about anything unsettled or fact-sensitive. Do not guess. 6. Your training data has a cutoff and SDLT rates and reliefs change at fiscal events. Say so if you are not sure the law is current. POINTS ALREADY KNOWN TO BE UNCERTAIN ON THIS TOPIC - This archived page alone cannot confirm which temporary rate applied to a particular purchase. - The relevant historic period and rate cannot be identified from the supplied page. Do not give me a conclusion you cannot support from the provisions above.
Legislation links show Finance Act 2003 as it stood on 2025-11-17. The law may have changed since, and the rules that apply are those in force on the date of your transaction. The official guidance this page is based on is here.
This page was last updated on 31 August 2026
Useful article? You may find it helpful to read the original guidance here: Temporary SDLT reduced rates: where to find the old rates
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