Stamp Duty Land Tax: First-time Buyers’ Relief
This measure is about changes being made to the rules for claiming Stamp Duty Land Tax First-time Buyers’ Relief.
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Linked documents
- Policy Paper Stamp Duty Land Tax — First-time Buyers’ Relief: leases and nominees
- Bill Amendment Draft legislation (accessible version)
▤ Verbatim text from source document
This measure makes changes to the rules for claiming First-time Buyers’ Relief where a new lease is granted through a nominee or bare trustee.
This measure also makes changes to the definition of ‘first-time buyer’ for the purposes of the relief.