Stamp duty land tax cut retained - for now
The Autumn Budget contained a number of tax rises. However, one of the cuts from the mini-Budget in September was retained on a temporary basis. What's the full story?

Jeremy Hunt's first budget as Chancellor was marked by tax rises, albeit using "fiscal drag" rather than raising rates. This method raises additional revenue by freezing thresholds and allowances, such as the personal allowance. The speech was a contrast to the tax-slashing mini-Budget. Of course, most of the tax cuts announced in September have been abandoned. However, the cut to stamp duty land tax - including a doubling of the 0% band - were preserved.
The Chancellor confirmed that the measures would be kept, but that a sunset clause would be added. The cut will now end on 31 March 2025. The policy announcement document refers to all of the measures as "the SDLT cut" collectively, so it appears that the additional relief for first-time buyers will also be curtailed in 2025.
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