Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how many people received relief on Stamp Duty Land Tax for alternative finance investment bonds 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.
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 | - | - | - |