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Contents

Official guidance
Stamp Duty Land Tax Manual

SDLTM20000 · Reliefs

  • SDLTM20010 · Introduction
  • SDLTM20200 · Freeports and Investment Zones relief
  • SDLTM20500 · Diplomatic premises
  • SDLTM20600 · Sovereign Bodies and International Organisations
  • SDLTM20700 · Zero carbon homes relief
  • SDLTM21000 · Certain acquisitions of residential property
  • SDLTM21500 · Pre-completion transaction
  • SDLTM22000 · Compulsory purchase facilitating development
  • SDLTM22500 · Compliance with planning obligations
  • SDLTM23000 · Group, reconstruction or acquisition relief
  • SDLTM23500 · Demutualisation of insurance company
  • SDLTM24000 · Demutualisation of building society
  • SDLTM24500 · Incorporation of limited liability partnerships
  • SDLTM24700 · Seeding relief for Co-ownership Contractual Schemes & PAIFs: Contents
  • SDLTM25000 · Transfers involving public bodies
  • SDLTM25500 · Transfers in consequence of reorganisation of parliamentary constituencies
  • SDLTM26000 · Charities relief
  • SDLTM26500 · Acquisition by bodies established for national purposes
  • SDLTM27000 · Right to buy transactions, shared ownership leases etc
  • SDLTM27500 · Certain acquisitions by registered social landlords
  • SDLTM27510 · Supplementary Information FA03/S71
  • SDLTM28000 · Alternative property finance
  • SDLTM28500 · Exercise of collective rights by tenants of flats
  • SDLTM29000 · Crofting community right to buy
  • SDLTM29200 · Financial Institutions in Resolution
  • SDLTM29500 · Arrangements involving public or educational bodies
  • SDLTM29600 · Miscellaneous provisions
  • SDLTM29800 · First Time Buyers
  • SDLTM29900 · Relief for transfers involving multiple dwellings
  • SDLTM20050 · Disadvantaged areas relief
  • SDLTM23082 · Group, reconstruction or acquisition relief
  • SDLTM23200 · Group, reconstruction or acquisition relief
  1. Reliefs: Contents
  2. Reliefs: Acquisition by bodies established for national purposes

SDLTM26500 | Reliefs: Acquisition by bodies established for national purposes

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Exemption from Stamp Duty Land Tax is available for any land transaction entered into by the bodies listed below

  • the Historic Buildings and Monuments Commission for England

  • the Trustees for the British Museum

  • the Trustees of the National Heritage Memorial Fund

  • the Trustees of the Natural History Museum

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