home buyers have benefitted from lower or no stamp duty a taxe paid on property purchases in some parts of the uk for more than a year the taxe holidays on stamp duty or its equivalent taxe were introduced by ministers to stimulate the housing market as the country emerged -- stamp duty rates in england and northern ireland have now returned to their prepandemic levels similar taxe in scotland and wales are already back to normal yet debate continues over whether the taxe break policy was a success -- stamp duty is a very significant taxe but it is extremely easy to avoid by just not moving home he says -- valuations and removals it also helped the treasury to bring in extra taxe receipts from vat for example -- however she says that the chancellors decision in march to extend the taxe break in england and northern ireland was unnecessary lindsay judge image source lindsay judge -- she points out that house prices continued to go up in scotland even after their taxe breaks for residential land and buildings transaction taxe stopped at the end of march