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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
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Reliefs: Diplomatic premises

Relief from SDLT is available for acquisitions of certain diplomatic and consular premises under the following provisions.

  • Purchase or lease of premises of a diplomatic mission or the official residence of the head of mission (Articles 23 and 34 of the Vienna Convention on Diplomatic Relations, incorporated as Schedule 1 to the Diplomatic Privileges Act 1964).
  • Purchase or lease of consular premises or the official residence of the consular head (Article 32 of the Vienna Convention on Consular Relations, incorporated as Schedule 1 to the Consular Relations Act 1968).

Relief should be claimed by entering relief code 27 at Question 9 of the land transaction return.

Before doing so, the mission or consulate concerned must have obtained confirmation of the diplomatic status of the premises, in accordance with the Diplomatic & Consular Premises Act 1987, from the Diplomatic Missions & International Organisations Unit of the Foreign and Commonwealth Office Protocol Directorate.

These reliefs to not apply to the purchase or lease of the private residence of a diplomat or consular official.