SDLTM00700 - Scope: What is chargeable: Claims for relief

There are a number of situations where relief is available and the transaction is either wholly or partially relieved from stamp duty land tax.

These situations are listed below(the list also provides details of where further guidance on the particular relief can be found) -

In all these cases a land transaction return is required

· Certain acquisitions of residential property FA03/S58A and FA03/SCH6A. See SDLTM21000+

· Transfers involving multiple dwellings. FA03/S58D and FA03/SCH6B. See SDLTM29900+(relief abolished with effect from 1 June 2024)

· Compulsory purchase to facilitate development FA03/S60. See SDLTM22000+

· Compliance with planning obligations FA03/S61. See SDLTM22500+

· Group relief, reconstruction or acquisition relief FA03/S62 and FA03/SCH7. See SDLTM23000+

· Demutualisation of insurance company FA03/S63. See SDLTM23500+

· Demutualisation of building society FA03/S64. See SDLTM24000

· Incorporation of limited liability partnership FA03/S65. See SDLTM24500

· Transfers involving public bodies FA03/S66. See SDLTM25000+

· Reorganisation of parliamentary constituencies FA03/S65. See SDLTM25500+

· Charities relief FA03/S68 and FA03/SCH8. See SDLTM26000+

· Acquisition by bodies established for national purposes etc. FA03/S69. See SDLTM26500

· Right to buy transactions, shared ownership leases FA03/S70 and FA03/SCH9. See SDLTM27000+

· Certain acquisitions made by registered social landlords FA03/S71. See SDLTM27500

· Alternative property finance: Land sold to financial institution and leased or resold to individual FA03/S71A and S73. See SDLTM28000+

· Collective enfranchisement by leaseholders FA03/S74. See SDLTM28500+

· Crofting community right to buy FA03/S75. See SDLTM29000+

· First-time buyers relief. FA03/S57AA/S73CA. See SDLTM29800+

· Higher rate for certain transactions FA03/SCH4A. See SDLTM9500+

· PAIF seeding relief and COACS seeding relief FA03/SCH7A

Stamp Duty Land Tax Manual