Policy paper

Stamp Duty Land Tax — Local Government Pension Scheme Relief

This measure is about changes to Stamp Duty Land Tax (SDLT) for purchases made by Local Government Pension Scheme pooled investment vehicles.

• From: HM Revenue & Customs
• Published: 13 July 2026

Documents

Local Government Pension Scheme Relief for Stamp Duty Land Tax

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Draft legislation

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Draft legislation (accessible version)

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Explanatory note

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Details

This measure introduces a time-limited relief from Stamp Duty Land Tax for certain property acquisitions made by Local Government Pension Scheme pooled investment vehicles. It applies when they purchase land and property from Local Government Pension Scheme administering authorities.

The relief will:

• be time-limited
• apply to transactions with an effective date between Budget Day 2026 and 31 March 2032

Published 13 July 2026