»Ê¹ÚÌåÓýapp

Where a registered social landlord grants a lease with either an indefinite term or terminable by notice of a month or less to one or more individuals, that transaction is exempt from Stamp Duty Land Tax (SDLT).

»Ê¹ÚÌåÓýapp exemption only applies to arrangements entered into between the registered social landlord and a housing authority whereby the landlord provides accommodation for individuals nominated by the authority.

Housing authority is statutorily defined as

• in relation to England and Wales, a principal council within the meaning of the Local Government Act 1972 (cl 70), or the Common Council of the City of London
• in relation to Scotland, a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 (cl 39)
• in relation to Northern Ireland, the Department for Social Development in Northern Ireland, or the Northern Ireland Housing Executive