Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how many people received relief from Stamp Duty Land Tax on transfers involving Collective Enfranchisement by Leaseholders in (a) 2015-16, (b) 2016-17 and (c) 2017-18.
Estimates of the number of transactions claiming reliefs from SDLT
| a) 2015-16 | b) 2016-17 | c) Apr 2017 to Oct 2017 |
Right to buy transactions | 1,200 | 1,200 | 600 |
Compliance with planning obligation | - | - | - |
Collective enfranchisement by leaseholders (does not apply in Scotland) | 200 | 200 | 100 |
Diplomatic privileges | - | - | - |
Demutualisation of insurance company | - | - | - |
alternative finance investment bonds | - | - | - |
Alternative property finance | - | - | - |
Transfer in consequence of reorganisation of parliamentary constituencies | 200 | 200 | 100 |