Stamp Duty Land Tax: Tax Allowances

(asked on 1st March 2018) - View Source

Question to the HM Treasury:

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


Answered by
Mel Stride Portrait
Mel Stride
Secretary of State for Work and Pensions
This question was answered on 6th March 2018

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.

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

Demutualisation of an insurance company

-

-

-

Diplomatic privileges relief

-

-

-

Collective enfranchisement by leaseholders

200

200

100

Compliance with planning obligations

-

-

-

Transfers in consequence of the reorganisation of parliamentary constituencies

-

-

-

Alternative property finance

900

1,400

1,000

Alternative finance investment bonds

-

-

-

Reticulating Splines