Taxpayers usually have to pay 3 per cent on top of stamp duty rates if buying a new residential property means they will own more than one.
But Ms Jamieson noted that the temporary increase to the stamp duty land tax nil rate band for residential properties meant this may be less problematic.
For example, for buyers who have to pay the higher rates of stamp duty, a rate of 3 per cent will apply on a property up to £500,000 until March 31, compared to on a property up to £125,000 from April 1.
What do you think about the issues raised by this story? Email us on email@example.com to let us know.