Policy paper

Stamp Duty Land Tax: alternative property finance

This Tax Information and Impact Note is about Stamp Duty Land Tax alternative property finance.

From:
HM Revenue & Customs
Published
10 December 2014

Documents

Stamp Duty Land Tax: alternative property finance

PDF, 19.5 KB, 2 pages

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Details

This measure will expand the definition of a financial institution for the purposes of the Stamp Duty Land Tax alternative property finance reliefs to enable users of home purchase plans to benefit from the reliefs. Home purchase plans do not involve the payment of interest and are regulated in a similar way to conventional mortgages.

Published 10 December 2014