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HMRC internal manual

Stamp Duty Land Tax Manual

Scope: What is chargeable: Exempt transactions: Registered social landlords FA03/SCH3/PARA2

Where a registered social landlord grants a lease with either an indefinite term or terminable by notice of a month or less to one or more individuals, that transaction is exempt from Stamp Duty Land Tax (SDLT).

The exemption only applies to arrangements entered into between the registered social landlord and a housing authority whereby the landlord provides accommodation for individuals nominated by the authority.

Housing authority is statutorily defined as

  • in relation to England and Wales, a principal council within the meaning of the Local Government Act 1972 (cl 70), or the Common Council of the City of London
  • in relation to Scotland, a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 (cl 39)
  • in relation to Northern Ireland, the Department for Social Development in Northern Ireland, or the Northern Ireland Housing Executive