Stamp Duty Land Tax: change to rules for acquisitions by registered social landlords and public bodies
This tax information and impact note sets out changes to the exemption for registered providers of social housing and to the 15% rate of Stamp Duty Land Tax for public bodies.
Documents
Stamp Duty Land Tax — acquisitions by registered social landlords and public bodiesDraft legislation — Stamp Duty Land Tax on purchases by Public Bodiesapplication/pdfDraft legislation — Stamp Duty Land Tax on purchases by Public Bodies (accessible version)Draft legislation — Stamp Duty Land Tax exemptionapplication/pdfDraft legislation — Stamp Duty Land Tax exemption (accessible version)