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HMRC internal manual

Stamp Duty Land Tax Manual

Reliefs: Compulsory purchase facilitating development

Northern Ireland: Detailed rules

Where the purchase of a chargeable interest is by way of a vesting order made by thepurchaser, the purchaser may claim relief from Stamp Duty Land Tax, if the purchase is tofacilitate development by a third party.

In order to obtain relief, the purchaser must be the person who made the vesting order.This would usually be the local planning authority.

Any subsequent transfer of the chargeable interest to the third party is subject to StampDuty Land Tax in the normal way.

Other than by agreement

The term vesting order means an order made under any statutory provision, whichauthorises the purchase of a chargeable interest other than a purchase by agreement.

Development by third party

The purchase must be made to facilitate development of the land by a third party (thatis, someone other than the maker of the vesting order) For Northern Ireland the termdevelopment has the same meaning as in Article 11 of the Planning (Northern Ireland) Order1991.