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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 @

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