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SDLTM20000 | Reliefs: Contents

From HM Revenue & Customs · Stamp Duty Land Tax Manual

From April 2015 SDLT will no longer apply to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Scottish Government website @ www.scotland.gov.uk/Topics/Government/Finance/scottishapproach

From 1 April 2018 you’ll pay Land Transaction Tax (LTT) on any land transactions in Wales. LTT is operated by the Welsh Revenue Authority. You won’t have to pay Stamp Duty Land Tax (SDLT) or need to send HM Revenue and Customs (HMRC) a return for these transactions. For more detail about SDLT to LTT, read cross-border and transitional guidance.

Contents32 entries

  1. SDLTM20010Reliefs: Introduction
  2. SDLTM20200 Freeports and Investment Zones relief: contents
  3. SDLTM20500Reliefs: Diplomatic premises
  4. SDLTM20600Reliefs: Sovereign Bodies and International Organisations
  5. SDLTM20700Zero carbon homes relief
  6. SDLTM21000Reliefs: Certain acquisitions of residential property: contents
  7. SDLTM21500Pre-completion transaction: contents
  8. SDLTM22000Reliefs: Compulsory purchase facilitating development: contents
  9. SDLTM22500Reliefs: Compliance with planning obligations: contents
  10. SDLTM23000Reliefs: Group, reconstruction or acquisition relief: contents
  11. SDLTM23500Reliefs: Demutualisation of insurance company: contents
  12. SDLTM24000Reliefs: Demutualisation of building society
  13. SDLTM24500Reliefs: Incorporation of limited liability partnerships
  14. SDLTM24700Seeding relief for Co-ownership Contractual Schemes & PAIFs: Contents
  15. SDLTM25000Reliefs: Transfers involving public bodies: contents
  16. SDLTM25500Reliefs: Transfers in consequence of reorganisation of parliamentary constituencies: contents
  17. SDLTM26000Reliefs: Charities relief: contents
  18. SDLTM26500Reliefs: Acquisition by bodies established for national purposes
  19. SDLTM27000Reliefs: Right to buy transactions, shared ownership leases etc: contents
  20. SDLTM27500Reliefs: Certain acquisitions by registered social landlords
  21. SDLTM27510Reliefs: supplementary Information FA03/S71
  22. SDLTM28000Reliefs: Alternative property finance: contents
  23. SDLTM28500Reliefs: Exercise of collective rights by tenants of flats
  24. SDLTM29000Reliefs: Crofting community right to buy: contents
  25. SDLTM29200Reliefs: Financial Institutions in Resolution: Contents
  26. SDLTM29500Reliefs: Arrangements involving public or educational bodies
  27. SDLTM29600Miscellaneous provisions: contents
  28. SDLTM29800Reliefs: First Time Buyers
  29. SDLTM29900Relief for transfers involving multiple dwellings: contents
  30. SDLTM20050Reliefs: disadvantaged areas relief: contents
  31. SDLTM23082Reliefs: Group, reconstruction or acquisition relief
  32. SDLTM23200Reliefs: Group, reconstruction or acquisition relief