SDLTM20260 - Freeports and Investment Zones relief – leases and rent

Relief may be claimed on any form of consideration that’s subject to SDLT including rent.

Rent will qualify as long as the effective date of the grant of the lease is on or before 30 September 2026 and at a time when the transaction land is situated in a special tax site, regardless of whether it is payable before or after 30 September 2026.

Consideration will still qualify for relief where HMRC has agreed to defer payment of tax because the consideration is contingent or uncertain so long as the effective date is on or before 30 September 2026. See SDLTM50900 for how to make an application for deferral.