Charities and Stamp Duty Land Tax exemption
Charities and Stamp Duty Land Tax exemption

The following Private Client guidance note provides comprehensive and up to date legal information covering:

  • Charities and Stamp Duty Land Tax exemption
  • The exemption

Stamp Duty Land Tax (SDLT) replaced Stamp Duty on land from 1 December 2003. Charities enjoy a general exemption from SDLT but charities need to appreciate that 'charities relief' is only available when they are the purchasers. Consequently, if a charity has a trading company without charitable status, purchasing that relief will not be available.

The exemption

For the purposes of SDLT, charities can gain exemption in a land transaction where: