16th March 2026
Where have 2.2m missing rental homes gone?
March 2026 marks 10 years since the ‘second home’ stamp duty surcharge reshaped the economics of investing in residential property. Introduced on 1 April 2016 for additional property purchases in England and Scotland, it marked the start of a shift between the tax treatment of owner-occupiers and investors. Whilst it was initially set...
