Angela Rayner resigns as deputy prime minister after ethics adviser finds stamp duty breach

Angela Rayner has resigned from her posts as deputy prime minister, secretary of state for housing, communities and local government, and deputy leader of the Labour Party after an independent adviser found she breached the ministerial code by inadvertently paying the wrong rate of Stamp Duty Land Tax (SDLT) on a property purchase.

Rayner referred herself to the independent adviser on ministerial standards, Sir Laurie Magnus, after becoming aware that it was "likely I inadvertently paid the incorrect rate for Stamp Duty Land Tax," she wrote. In his letter, Sir Laurie set out his conclusion that Rayner had breached the ministerial code. Prime Minister Sir Keir Starmer responded with a separate letter addressing her resignation and the findings.

In her resignation letter, Rayner thanked Starmer for his "personal and public support" and reiterated that she had taken her ministerial and parliamentary responsibilities "with the utmost seriousness." She said she had voluntarily referred the matter for investigation to ensure a thorough and transparent review of her financial circumstances.

Sir Laurie, who acts as the independent adviser on ministerial ethics, examined the circumstances of Rayner's purchase of a flat in Hove and concluded that the incorrect SDLT rate had been applied. His letter to the prime minister set out that this amounted to a breach of the ministerial code, the standards document that governs conduct for ministers, including duties to declare relevant financial interests and to act in accordance with the law.

Starmer's response to Rayner acknowledged the findings and addressed the implications for her ministerial roles. The prime minister will now need to appoint a successor to lead the Department for Levelling Up, Housing and Communities, a department central to housing policy and measures that affect the UK property market.

Rayner's departure removes a senior figure from the government at a time when housing remains a central economic and political issue. The SDLT rules that formed the basis of the inquiry are a key tax on residential property transactions in England and Northern Ireland, and changes to stamp duty or related policies can influence buyer behaviour and broader housing market activity.

The published letters provide a detailed account of the referral, the investigatory findings and the correspondence between Rayner, Sir Laurie and the prime minister. Rayner's letter, as released, said she had long believed that public servants should meet the highest standards and that she had acted in good faith in relation to her tax affairs.

The independence of the adviser on ministerial standards is intended to provide an impartial assessment of potential breaches of the code. Where the adviser concludes that a minister has breached the code, it is customary for the prime minister to consider the findings and respond, which can include acceptance of a resignation.

Labour officials will now determine immediate arrangements for the departments and party positions Rayner vacates while the government considers longer-term appointments. The letters and the adviser’s report are likely to be examined closely by parliamentary committees and opposition parties in coming days as part of routine scrutiny of ministerial conduct.