The Stamp Duty Land Tax (Temporary Relief) Act 2020 (c. 15) an act of the Parliament of the United Kingdom that temporarily reduced stamp duty land tax on purchases of residential property in response to the COVID-19 pandemic in England and Northern Ireland. Separate provisions were made in Scotland by the Scottish Parliament, and in Wales by the Welsh Assembly.
The act temporarily modified the Finance Act 2003 to reduce the rate of tax during the period 8 July 2020 to 31 March 2021; later amendments provided for continued temporary reductions until 30 September 2021.