Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many and what proportion of stamp duty land tax returns filed from 31 October 2017 to June 2019 included a (a) claim for group relief, (b) non-residential property, (c) purchaser whose registered office address was in Luxembourg and (d) vendor whose registered office address was not in Luxembourg.

The number and proportion of stamp duty land tax returns filed from 31 October 2017 to June 2019 is not readily available.

Estimates for group relief are only available on an annual basis. The source is the structural tax reliefs publication which is available using the following link:

https://www.gov.uk/government/statistics/minor-tax-expenditures-and-structural-reliefs

Estimates for non-residential property transactions are available on a quarterly basis so data can only be provided for the period from September 2017 to June 2019. The source is the Quarterly Stamp Duty Land Tax Statistics which is available using the following link:

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/821607/Quarterly_SDLT_2019Q2_Main.pdf

Estimates of the number of transactions by the country where the registered office for either purchaser(s) or vendor(s) lie have not been made, and are not readily available.