Deputy Prime Minister Angela Rayner has admitted she underpaid stamp duty on her £800,000 flat in Hove. She originally believed she was paying the correct amount after receiving legal advice, but a second opinion from a senior tax expert showed she should have paid a higher rate. The difference could be as much as £40,000. In a long and personal statement, Rayner also spoke about her family life and revealed details that had previously been kept private under a court order. She said she wanted to be open with the public and explain the situation in full.
Divorce and Family Arrangements
Rayner explained that her living situation became complicated after her divorce in 2023. To give her children stability, she and her ex-husband agreed to a “nesting” arrangement, where their children stayed in the family home while the parents took turns living there. One of her children, who has lifelong disabilities, lives in that home. The property had been specially adapted to his needs, and Rayner said it was essential that he could continue to live there without disruption.
Property Transferred to Son’s Trust
Rayner revealed that in 2020, a court set up a trust for her son following a legal settlement linked to his medical needs. By 2023, part of the family home had already been transferred into the trust, and in January 2025 she sold her remaining share so that her son would fully own it. She said this decision gave her son security for the future and ensured he could remain in a home where he felt safe. Rayner described it as “the right thing to do as a parent.”
Purchase of Hove Flat and Stamp Duty Error
After selling her share in the Ashton-under-Lyne home, Rayner bought a flat in Hove in May 2025. She used the money from the sale as a deposit and took out a mortgage for the rest. At the time, she believed based on legal advice that she only had to pay the standard rate of stamp duty because she no longer owned another property. However, after the issue was raised in the press, she sought new legal advice. Tax specialists told her that because of “complex rules” linked to her son’s trust, she should have paid the higher stamp duty rate, as if she was buying a second property. Rayner admitted the mistake and said she is now working with HMRC to pay what she owes.
Calls for Transparency and Next Steps
The deputy prime minister said she regrets the error and has referred herself to the independent adviser on ministerial standards. She promised to give full access to all documents and cooperate completely with the inquiry. Rayner said her decisions had always been based on what she believed was best for her children. She stressed that family life can be messy, especially when it involves divorce, disability, and legal arrangements. “I deeply regret the error that has been made,” she said, adding that she is committed to fixing the issue.
Political Fallout and Public Reaction
The case has quickly become a political flashpoint. Critics have questioned her judgment, while supporters argue the situation highlights how complicated family and tax arrangements can become. The final ruling from HMRC will confirm how much Rayner must pay and could decide whether the controversy lingers. For now, Rayner has taken responsibility and promised to put things right. Whether that will be enough to quiet the criticism is something only time will tell.