HM Treasury is consulting for only five weeks on the details of the higher rates of stamp duty land tax (SDLT) on purchases of additional residential properties, such as buy-to-let properties and second homes, announced in the 2015 Autumn Statement. 

The additional tax will be set at three percentage points above the current SDLT residential rates and will take effect from 1 April 2016, but there are transitional arrangements. 

The consultation is set to end on 1 February 2016. If you wish to have your say on the proposals in the consultation, you can either respond directly to HM Treasury at or you can let us have your views to inform our response at by 20 January.