Homeowners stuck in a property tax trap by coronavirus have been offered a reprieve by the Government.
It has pushed back the deadline for additional stamp duty refunds for house sales that were delayed because of the property market freeze.
The extension will be a particular lifeline for people who had spent time building a new home for themselves before selling their old one.
The tax trap was inadvertently created by the property market being frozen. In April 2016, the Government introduced an extra 3pc stamp duty surcharge on properties purchased in addition to a main residence. Buyers could apply