Stamp Duty Land Tax: Tax Allowances

(asked on 27th March 2018) - View Source

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many people received relief from Stamp Duty Land Tax on transfers involving right to buy transactions in (a) 2015-16, (b) 2016-17 and (c) 2017-18.


Answered by
Mel Stride Portrait
Mel Stride
Secretary of State for Work and Pensions
This question was answered on 29th March 2018
The table below shows the number of land and property transactions which claimed relief from Stamp Duty Land Tax for each of the requested categories. A single transaction can be made by one or more individuals, or one or more non-natural persons. Figures are rounded to the nearest 100; “-” denotes that there are fewer than 50 transactions claiming reliefs.

Estimates of the number of transactions claiming reliefs from SDLT

a) 2015-16

b) 2016-17

c) Apr 2017 to Oct 2017

Right to buy transactions

1,200

1,200

600

Compliance with planning obligation

-

-

-

Collective enfranchisement by leaseholders (does not apply in Scotland)

200

200

100

Diplomatic privileges

-

-

-

Demutualisation of insurance company

-

-

-

alternative finance investment bonds

-

-

-

Alternative property finance

-

-

-

Transfer in consequence of reorganisation of parliamentary constituencies

200

200

100

Reticulating Splines