Policy paper

Extension of Stamp Duty Land Tax First Time Buyers' Relief

This tax information and impact note explains the extension to First Time Buyers' Relief to purchasers of qualifying shared ownership property.

• From: HM Revenue & Customs
• Published: 29 October 2018

Documents

Stamp Duty Land Tax: First Time Buyers' Relief - extension of relief to all purchasers of qualifying shared ownership property 2018

HTML

Draft legislation

PDF, 60.9 KB, 3 pages

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Clause 1

PDF, 216 KB, 3 pages

Clause 2

PDF, 141 KB, 2 pages

Details

This document provides more information on the changes and details the impacts.

Published 29 October 2018