Stamp Duty Land Tax: First-time Buyers鈥� Relief

Policy paper

Stamp Duty Land Tax: First-time Buyers鈥� Relief

This measure is about changes being made to the rules for claiming Stamp Duty Land Tax First-time Buyers鈥� Relief.

From:: HM Revenue & Customs
Published: 6 March 2024

Documents

Stamp Duty Land Tax 鈥� First-time Buyers鈥� Relief: leases and nominees

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Draft legislation (accessible version)

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Details

This measure makes changes to the rules for claiming First-time Buyers鈥� Relief where a new lease is granted through a nominee or bare trustee.

This measure also makes changes to the definition of 鈥榝irst-time buyer鈥� for the purposes of the relief.

Published 6 March 2024

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