Stamp Duty Land Tax: Tax Allowances

HM Treasury written question – answered on 7th March 2018.

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Photo of Peter Dowd Peter Dowd Shadow Chief Secretary to the Treasury

To ask Mr Chancellor of the Exchequer, how many people received Stamp Duty Land Tax relief for relocation of employment in (a) 2015-16, (b) 2016-17 and (c) 2017-18.

Photo of Peter Dowd Peter Dowd Shadow Chief Secretary to the Treasury

To ask Mr Chancellor of the Exchequer, how many people received relief on Stamp Duty Land Tax for transfers involving public bodies in (a) 2015-16, (b) 2016-17 and (c) 2017-18.

Photo of Peter Dowd Peter Dowd Shadow Chief Secretary to the Treasury

To ask Mr Chancellor of the Exchequer, how many people received relief on Stamp Duty Land Tax for zero carbon homes in (a) 2015-16, (b) 2016-17 and (c) 2017-18.

Photo of Peter Dowd Peter Dowd Shadow Chief Secretary to the Treasury

To ask Mr Chancellor of the Exchequer, how many bodies established for national purposes received relief on acquisition in (a) 2015-16, (b) 2016-17 and (c) 2017-18.

Photo of Peter Dowd Peter Dowd Shadow Chief Secretary to the Treasury

To ask Mr Chancellor of the Exchequer, how many people received relief for incorporation of limited liability partnership in (a) 2015-16, (b) 2016-17 and (c) 2017-18.

Photo of Mel Stride Mel Stride Financial Secretary to the Treasury and Paymaster General

The table below shows the number of land and property transactions which claimed relief from Stamp Duty Land Tax for each of the requested categories. A single transaction can be made by one or more individuals, or one or more non-natural persons.

Stamp Duty Land Tax reliefs relating to zero carbon homes ceased in September 2012. Figures are rounded to the nearest 100; “-” denotes that there are fewer than 50 transactions claiming reliefs.

Estimates of the number of transactions claiming reliefs from SDLT

a) 2015-16

b) 2016-17

c) April 2017 to October 2017

Relocation of Employment

300

200

100

Transfers involving Public Bodies

200

200

100

Zero Carbon Homes

-

-

-

Acquisition for national purposes

-

-

-

Incorporation of Limited Liability Partnerships

100

100

100

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