Register to receive email news alerts, daily digest, weekly roundup or Topic newsletters.
ISBN 978-1-78045-855-7 (web only publication) DPPAS 13012
This document is also available in pdf format (819KB) and eBook format. The respondent information form and consultation questionnaire are available in Word format (147KB)
Errata An errata was published on 12 June 2012. The pdf, html and eBooks have all been updated to reflect the following changes:
Annex A, Background (pdf page 45), removal of Graph 2 - How Stamp Duty Land Tax (SDLT) Presenting the information as a line graph rather than as a histogram, in order to match the residential data in Graph 1, meant that technical issues around the scaling of the x-axis created the potential for the graph to be misconstrued.
Annex B, Amount of Tax payable by House Price (pdf page 54). The table in Scenario 2 has been updated to ensure consistency with the format of the equivalent table for Scenario 1.
Addenda There is no addenda at present.
Chapter 1 Introduction
Chapter 2 Overview of the Land and Buildings Transaction Tax
Chapter 3 Structure of the Tax
Chapter 4 Exemptions and reliefs
Chapter 5 Commercial and residential leases
Chapter 6 Anti-avoidance measures
Chapter 7 Administering the Tax
Chapter 8 Companies, Trusts and Partnerships
Chapter 9 How to respond
Chapter 10 Draft Partial Business and Regulatory Impact Assessment
Chapter 11 Draft Partial Equalities Impact Assessment
Chapter 12 List of consultation questions
Annex A Background: How Stamp Duty Land Tax currently operates in the UK
Annex B Progressive rates for Residential Property: Examples of indicative progressive rate scenarios for residential property transactions
Annex C Progressive rates for Non-Residential Property: Example of an indicative progressive rate scenario for non-residential property transactions
Page updated: Thursday, June 07, 2012