Policy paper

New reliefs from Annual Tax on Enveloped Dwellings and Stamp Duty Land Tax for housing co-operatives

This measure introduces new reliefs from the Annual Tax on Enveloped Dwellings (ATED) from 1 April 2020 and the 15% flat rate of Stamp Duty Land Tax (SDLT) from the date of Autumn Budget or a later day.

• From: HM Revenue & Customs
• Published: 21 July 2020

Documents

New reliefs from Annual Tax on Enveloped Dwellings and Stamp Duty Land Tax for housing co-operatives

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Draft legislation

PDF, 87.4 KB, 4 pages

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Explanatory note

PDF, 247 KB, 5 pages

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Details

The changes introduced by this measure will give relief for housing co-operatives on the ATED charge and 15% flat rate of SDLT.

Published 21 July 2020