SDLTM00700 - Scope: What is chargeable: Claims for relief
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皇冠体育appre are a number of situations where relief is available and the transaction is either wholly or partially relieved from stamp duty land tax.
皇冠体育appse situations are listed below(the list also provides details of where further guidance on the particular relief can be found) -
In all these cases a land transaction return is required
路听听听听听听 First time buyers relief. FA03/S57B and FA03/SCH6ZA. See听/government/publications/stamp-duty-land-tax-relief-for-first-time-buyers-guidance-note
路听听听听听听 Certain acquisitions of residential property FA03/S58A and FA03/SCH6A. See听SDLTM21000+
路听听听听听听 Transfers involving multiple dwellings. FA03/S58D and FA03/SCH6B. See听SDLTM29900+(relief abolished with effect from 1 June 2024)
路听听听听听听 Compulsory purchase to facilitate development FA03/S60. See听SDLTM22000+
路听听听听听听 Compliance with planning obligations FA03/S61. See听SDLTM22500+
路听听听听听听 Group relief, reconstruction or acquisition relief FA03/S62 and FA03/SCH7. See听SDLTM23000+
路听听听听听听 Demutualisation of insurance company FA03/S63. See听SDLTM23500+
路听听听听听听 Demutualisation of building society FA03/S64. See听SDLTM24000听
路听听听听听听 Incorporation of limited liability partnership FA03/S65. See听SDLTM24500听
路听听听听听听 Transfers involving public bodies FA03/S66. See听SDLTM25000+
路听听听听听听 Reorganisation of parliamentary constituencies FA03/S65. See听SDLTM25500+
路听听听听听听 Charities relief FA03/S68 and FA03/SCH8. See听SDLTM26000+
路听听听听听听 Acquisition by bodies established for national purposes etc. FA03/S69. See听SDLTM26500听
路听听听听听听 Right to buy transactions, shared ownership leases FA03/S70 and FA03/SCH9. See听SDLTM27000+
路听听听听听听 Certain acquisitions made by registered social landlords FA03/S71. See听SDLTM27500听
路听听听听听听 Alternative property finance: Land sold to financial institution and leased or resold to individual FA03/S71A and S73. See听SDLTM28000+
路听听听听听听 Collective enfranchisement by leaseholders FA03/S74. See听SDLTM28500+
路听听听听听听 Crofting community right to buy FA03/S75. See听SDLTM29000+
路听听听听听听 First-time buyers relief. FA03/S57AA/S73CA. See听SDLTM29800+
路听听听听听听 Higher rate for certain transactions FA03/SCH4A. See听SDLTM9500+
路听听听听听听 PAIF seeding relief and COACS seeding relief FA03/SCH7A