Stamp Duty Land Tax: Tax Allowances

(asked on 17th February 2017) - View Source

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many (a) people and (b) businesses have received disadvantaged area relief from Stamp Duty Land Tax in (i) 2013-14 and (ii) 2014-15.


Answered by
 Portrait
Jane Ellison
This question was answered on 27th February 2017

The information requested is presented in the table below.

Financial Year

Compulsory purchase facilitating development relief

Reconstruction relief

Part exchange relief

Disadvantaged area relief

2013-14

Individuals

-

-

-

800

Businesses

100

100

1600*

100

2014-15

Individuals

-

-

-

100

Businesses

100

100

900*

-

All figures provided are rounded to the nearest hundred.

* These statistics are upper estimates.

Dashes (“-“) indicate where the information cannot be provided due to the small numbers involved. Providing this information would risk breaching HM Revenue and Customs’ taxpayer confidentiality principles.

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