Higher rates of stamp duty are likely to stay, says Savills

"We haven’t yet seen any significant increase in properties falling through so it looks like most are going ahead regardless," says Tim Bannister, Rightmove’s Director of Property Data.

"The stamp duty holiday was perfectly timed to enable more people to improve their set up by moving," says Marsh & Parsons.

Official SDLT guidance changed to allow refund claims on 3% surcharge beyond the standard three-year limit