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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
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Application - Crown application FA03/S107

This section provides that Stamp Duty Land Tax (SDLT) will apply to public offices and Government departments in the same way as to private individuals and corporations.

It also exempts transactions where the purchaser is one of the Government or parliamentary bodies listed below:

  • a Minister of the Crown
  • the Scottish Ministers
  • a Northern Ireland department
  • the Corporate Officer of the House of Lords
  • the Corporate Officer of the House of Commons
  • the Scottish Parliamentary Corporate Body
  • the Northern Ireland Assembly Commission
  • the National Assembly for Wales