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Policy Paper Published 6 Mar 2024 HM Revenue & Customs ↗ View on GOV.UK

Stamp Duty Land Tax: change to rules for acquisitions by registered social landlords and public bodies

This tax information and impact note sets out changes to the exemption for registered providers of social housing and to the 15% rate of Stamp Duty Land Tax for public bodies.

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This measure amends out of date information used in legislation for the Stamp Duty Land Tax (SDLT) exemption for registered providers of social housing.

The amendments will update the list of public subsidies to include public grants which have been permitted to be retained and recycled to qualify for the exemption.

The measure also removes public bodies from the SDLT 15% higher rate charge.