SDLT—reliefs for public and social purposes
SDLT—reliefs for public and social purposes

The following Tax practice note provides comprehensive and up to date legal information covering:

  • SDLT—reliefs for public and social purposes
  • Compulsory purchase facilitating development
  • Purchases by public authorities in connection with planning agreements
  • Statutory reorganisations and transfers between public bodies
  • Acquisitions by relevant housing providers
  • Acquisitions by bodies established for national purposes

Once is has been determined that there is a notifiable transaction for SDLT purposes, it should be considered whether any reliefs or exemptions are available to reduce or extinguish any liability to pay SDLT. This Practice Note summarises the reliefs available for public and social purposes. For general reliefs and exemptions (including charities relief), see Practice Note: SDLT—general reliefs and exemptions.

For details of how to determine whether a transaction involving UK property is subject to SDLT, see Practice Notes: Land transactions, chargeable interests and chargeable transactions and SDLT—notifiable transactions.

This Practice Note summaries the following reliefs from SDLT:

  1. compulsory purchase facilitating development

  2. purchases by public authorities in connection with planning agreements

  3. statutory reorganisations and transfers between public bodies

  4. acquisitions by relevant housing providers, and

  5. acquisitions by bodies established for national purposes

SDLT ceased to apply to any land transaction involving any interests in or over land in Scotland from 1 April 2015. From that date, land and buildings transaction tax (LBTT) applies to such transactions, subject to transitional provisions. Consequently, references in this Practice Note to 'UK land' or similar expressions in the context of the application of SDLT should be read to exclude any interests in or over land in Scotland from 1 April 2015. For further details, see the LBTT subtopic.

SDLT ceased to apply to any land transaction involving any interest in or over

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