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Contains Parliamentary information licensed under the Open Parliament Licence v3.0. Contains public sector information licensed under the Open Government Licence v3.0. © Parliamentary copyright. © Crown copyright.

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POLICYWithdrawnPolicy paper · gov.uk

Stamp Duty Land Tax — Local Government Pension Scheme Relief

This measure is about changes to Stamp Duty Land Tax (SDLT) for purchases made by Local Government Pension Scheme pooled investment vehicles.

Last fetched 13 Jul 2026 · gov.uk
Documents
Draft legislation (accessible version)Explanatory noteapplication/vnd.oasis.opendocument.textLocal Government Pension Scheme Relief for Stamp Duty Land TaxDraft legislationapplication/pdf
At a glance
TypePolicy paper
First published13 Jul 2026
Last updated13 Jul 2026
Organisations
HM Revenue & Customs
Topics
Stamp duty and other tax on property
Source
Open on gov.uk
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