SDLTM20330 | Freeports and Investment Zones relief – withdrawal of relief – exceptions

Relief will not be withdrawn where during the control period –

· it is not reasonable to expect land to be used exclusively in a qualifying manner because of a change of circumstance that is unforeseen and beyond the purchaser’s control (para 8(3));

· use of land has not begun and reasonable steps have been taken to ensure that use in a qualifying manner is started (para 8(4)); or

· use in a qualifying manner has ceased and reasonable steps have been taken to resume use in a qualifying manner or to dispose of the land (para 8(5)).

For example, relief would not be withdrawn where the land is discovered to be contaminated so work cannot begin at the planned time, or where a natural disaster means the building has to be vacated for a significant period of time before it can be used again in a qualifying manner.

Relief would also not be withdrawn where the purchaser is working to decontaminate the land in order to begin development or where use in a qualifying manner has stopped because the overall trade has ceased, and the purchaser is taking active steps to sell the property to another person.