Policy paper

Stamp Duty Land Tax relief for Freeports

This tax information and impact note is about a Stamp Duty Land Tax relief for Freeports.

• From: HM Revenue & Customs
• Published: 3 March 2021

Documents

Stamp Duty Land Tax relief for Freeports

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Details

This measure introduces Stamp Duty Land Tax (SDLT) relief for purchases of land and buildings within a Freeport tax site, subject to a ‘control period’ of up to 3 years and the land being acquired and used in a ‘qualifying manner’.

Published 3 March 2021