Policy paper

Stamp Duty Land Tax: alternative property finance

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

Document

Stamp Duty Land Tax: alternative property finance

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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