Reliefs for stamp duty land tax

This document is only available to subscribers.

There is no general exemption for public bodies. However, the following specific reliefs are available. They must all be claimed in the land transaction return. Government and parliamentary bodies SDLT legislation binds the Crown. However the transaction is exempt from charge where a government minister or parliament is the purchaser. Bodies established for...

This page is only available to isurv subscribers. Sign up for a free-trial to access this content.

Alternatively, you can gain access now and purchase isurv online here

.