SDLTM20000 - Reliefs: Contents

From April 2015 SDLT will no longer apply to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Scottish Government website @

From 1 April 2018 you’ll pay Land Transaction Tax (LTT) on any land transactions in Wales. LTT is operated by the Welsh Revenue Authority. You won’t have to pay Stamp Duty Land Tax (SDLT) or need to send HM Revenue and Customs (HMRC) a return for these transactions. For more detail about SDLT to LTT, read cross-border and transitional guidance.

1. SDLTM20010

   Introduction
2. SDLTM20200

   Freeports relief – contents
3. SDLTM20500

   Diplomatic premises
4. SDLTM20600

   Sovereign bodies and international organisations
5. SDLTM20700

   Zero carbon homes relief
6. SDLTM21000

   Certain acquisitions of residential property: contents
7. SDLTM21500

   Pre-completion transactions: contents
8. SDLTM22000

   Compulsory purchase facilitating development: contents
9. SDLTM22500

   Compliance with planning obligations: contents
10. SDLTM23000

    Group, reconstruction or acquisition relief: contents
11. SDLTM23500

    Demutualisation of insurance company: contents
12. SDLTM24000

    Demutualisation of building society
13. SDLTM24500

    Incorporation of limited liability partnerships
14. SDLTM25000

    Transfers involving public bodies: contents
15. SDLTM25500

    Transfer in consequence of reorganisation of parliamentary constituencies: contents
16. SDLTM26000

    Charities: contents
17. SDLTM26500

    Acquisition by bodies established for national purposes
18. SDLTM27000

    Right to buy transactions, shared ownership leases etc: contents
19. SDLTM27500

    Certain acquisitions by registered social landlords
20. SDLTM27510

    Supplementary Information FA03/S71
21. SDLTM28000

    Alternative property finance: Land sold to financial institution and leased or resold to individual: contents
22. SDLTM28500

    Collective enfranchisement by leaseholders: contents
23. SDLTM29000

    Crofting community right to buy: contents
24. SDLTM29200

    Financial Institutions in Resolution: Contents
25. SDLTM29500

    Arrangements involving public or educational bodies
26. SDLTM29600

    Miscellaneous provisions: contents
27. SDLTM29800

    First Time Buyers: contents
28. SDLTM29900

    Reliefs for transfers involving multiple dwellings: contents