Policy paper

Stamp Duty Land Tax: First-time Buyers’ Relief

This measure is about changes being made to the rules for claiming Stamp Duty Land Tax First-time Buyers’ Relief.

Documents

Draft Legislation

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Details

This measure makes changes to the rules for claiming First-time Buyers’ Relief where a new lease is granted through a nominee or bare trustee.

This measure also makes changes to the definition of ‘first-time buyer’ for the purposes of the relief.

Updates to this page

Published 6 March 2024

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