Policy paper

Stamp Duty Land Tax: treatment of shared ownership properties in lease and leaseback arrangements

This Tax Information and Impact Note is about SDLT and the treatment of shared ownership properties in lease and leaseback arrangements.

Documents

Stamp Duty Land Tax: treatment of shared ownership properties in lease and leaseback arrangements

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This measure will extend the scope of Stamp Duty Land Tax (SDLT) multiple dwellings relief so that purchases from housing associations of superior leasehold interests in property subject to shared ownership leases can attract relief, where the transaction is part of a “lease and leaseback” arrangement. This will reduce the SDLT cost to investors participating in funding arrangements of this kind.

Updates to this page

Published 10 December 2014

Sign up for emails or print this page