Guidance

Stamp Duty Land Tax: relief for first time buyers - guidance note

This guidance note explains the relief for first time buyers announced at Autumn Budget 2017.

Documents

Stamp Duty Land Tax: relief for first time buyers - guidance note

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Details

At Autumn Budget 2017, the Chancellor of the Exchequer announced relief from Stamp Duty Land Tax (SDLT) for first time buyers. The relief applies from 22 November 2017 to purchases of residential property for £500,000 or less, provided the purchaser intends to occupy the property as their only or main residence.

Published 22 November 2017