Policy paper

Stamp Duty Land Tax: change to rules for acquisitions by registered social landlords and public bodies

This tax information and impact note sets out changes to the exemption for registered providers of social housing and to the 15% rate of Stamp Duty Land Tax for public bodies.

• From: HM Revenue & Customs
• Published: 6 March 2024

Documents

Stamp Duty Land Tax — acquisitions by registered social landlords and public bodies

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Draft legislation — Stamp Duty Land Tax on purchases by Public Bodies

PDF, 71 KB, 1 page

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Draft legislation — Stamp Duty Land Tax on purchases by Public Bodies (accessible version)

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Draft legislation — Stamp Duty Land Tax exemption

PDF, 132 KB, 3 pages

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Draft legislation — Stamp Duty Land Tax exemption (accessible version)

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Details

This measure amends out of date information used in legislation for the Stamp Duty Land Tax (SDLT) exemption for registered providers of social housing.

The amendments will update the list of public subsidies to include public grants which have been permitted to be retained and recycled to qualify for the exemption.

The measure also removes public bodies from the SDLT 15% higher rate charge.

Published 6 March 2024