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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
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Reliefs: Disadvantaged areas relief

Making a claim

The land transaction return makes provision for a claim to disadvantaged areas relief. The relevant section of the return must be completed in order to claim the relief.

There is no need to send payment with the land transaction return in respect of a transaction on which full relief is being claimed.

If partial relief is claimed on a mixed-use property the payment due on the non-residential element should be submitted with the land transaction return.

Before making a claim customers are advised to satisfy themselves that the relief is due and that the relevant conditions have been met.

In particular, customers should verify that the land is situated in a designated disadvantaged area and that the relevant chargeable consideration does not exceed £150,000.

Appropriate contemporaneous evidence should be retained to support any claim.

However, there is no need to create records that would otherwise not be available. Estate agents’ specifications, site plans, planning applications or permissions, marketing material, photographs and printouts of an internet postcode search may all provide relevant information

Following legislation at S227/SCH39/FA12, disadvantaged areas relief will be abolished for transactions with an effective date on or after 6 April 2013.

All claims to relief for purchases of residential property where the effective date is before 6 April 2013 must be made on or before 5 May 2014. Claims made after that date cannot be accepted. This applies whether or not the claim is made in a land transaction return or an amendment of such a return.