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HMRC internal manual

Stamp Duty Land Tax Manual

Reliefs: Contents

From April 2015 SDLT will no longer apply to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Scottish Government website @

From 1 April 2018 you’ll pay Land Transaction Tax (LTT) on any land transactions in Wales. LTT is operated by the Welsh Revenue Authority. You won’t have to pay Stamp Duty Land Tax (SDLT) or need to send HM Revenue and Customs (HMRC) a return for these transactions. For more detail about SDLT to LTT, read cross-border and transitional guidance.

  1. SDLTM20010
  2. SDLTM20050
    Disadvantaged areas relief: contents
  3. SDLTM20500
    Diplomatic premises
  4. SDLTM20600
    Sovereign bodies and international organisations
  5. SDLTM20700
    Zero carbon homes relief
  6. SDLTM21000
    Certain acquisitions of residential property: contents
  7. SDLTM21500
    Pre-completion transactions: contents
  8. SDLTM22000
    Compulsory purchase facilitating development: contents
  9. SDLTM22500
    Compliance with planning obligations: contents
  10. SDLTM23000
    Group, reconstruction or acquisition relief: contents
  11. SDLTM23500
    Demutualisation of insurance company: contents
  12. SDLTM24000
    Demutualisation of building society
  13. SDLTM24500
    Incorporation of limited liability partnerships
  14. SDLTM25000
    Transfers involving public bodies: contents
  15. SDLTM25500
    Transfer in consequence of reorganisation of parliamentary constituencies: contents
  16. SDLTM26000
    Charities: contents
  17. SDLTM26500
    Acquisition by bodies established for national purposes
  18. SDLTM27000
    Right to buy transactions, shared ownership leases etc: contents
  19. SDLTM27500
    Certain acquisitions by registered social landlords
  20. SDLTM28000
    Alternative property finance: Land sold to financial institution and leased or resold to individual: contents
  21. SDLTM28500
    Collective enfranchisement by leaseholders: contents
  22. SDLTM29000
    Crofting community right to buy: contents
  23. SDLTM29500
    Arrangements involving public or educational bodies
  24. SDLTM29600
    Miscellaneous provisions: contents
  25. SDLTM29800
    First Time Buyers: contents
  26. SDLTM29900
    Reliefs for transfers involving multiple dwellings: contents