Policy paper

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.

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

Documents

Stamp Duty Land Tax — First-time Buyers’ Relief: leases and nominees

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Draft Legislation

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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’ 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.

Published 6 March 2024