Policy paper

Stamp Duty Land Tax: treatment of shared ownership properties in lease and leaseback arrangements

This Tax Information and Impact Note is about SDLT and the treatment of shared ownership properties in lease and leaseback arrangements.

Documents

Stamp Duty Land Tax: treatment of shared ownership properties in lease and leaseback arrangements

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Details

This measure will extend the scope of Stamp Duty Land Tax (SDLT) multiple dwellings relief so that purchases from housing associations of superior leasehold interests in property subject to shared ownership leases can attract relief, where the transaction is part of a “lease and leaseback” arrangement. This will reduce the SDLT cost to investors participating in funding arrangements of this kind.

Published 10 December 2014