Stamp Duty Land Tax: Tax Allowances
(asked on 27th February 2018) - View Source
Question to the HM 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.
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 |