At the beginning of the year the Chancellor introduced a staged withdrawal of the temporary increase to the amount that a purchaser can pay for residential property before they pay Stamp Duty Land Tax (SDLT).

Whilst the nil rate band of £500,000 ended on 30 June 2021, for the period of 1 July to 30 September 2021
there is a nil rate band SDLT on purchases up to £250,000.

This measure is part of the government’s strategy to maintain confidence in the housing market following the coronavirus (Covid-19) pandemic.

The SDLT holiday is available for residential conveyancing and not commercial property or those people buying additional homes.

https://www.gov.uk/guidance/stamp-duty-land-tax-temporary-reduced-rates