Q&As

Can a non-profit organisation (a company limited by guarantee) that is not a registered charity claim relief from stamp duty land tax (SDLT)?

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Produced in partnership with Sean Randall of Blick Rothenberg
Published on LexisPSL on 10/10/2018

The following Tax Q&A produced in partnership with Sean Randall of Blick Rothenberg provides comprehensive and up to date legal information covering:

  • Can a non-profit organisation (a company limited by guarantee) that is not a registered charity claim relief from stamp duty land tax (SDLT)?

There is no specific relief or exemption for non-profit organisations. A relief applies to charities and charitable trusts. ‘Charity’ takes its meaning from Schedule 6 to the Finance Act 2010 (FA 2010). Under FA 2010, Sch 6, para 1, a ‘charity’ is a body of persons or trust that:

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