Chapter SDLTM00540
| Published date | 19 March 2016 |
| Record Number | SDLTM00540 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Where a registered social landlord grants a lease with either an indefinite term or terminable by notice of a month or less to one or more individuals, that transaction is exempt from Stamp Duty Land Tax (SDLT).
The exemption only applies to arrangements entered into between the registered social landlord and a housing authority whereby the landlord provides accommodation for individuals nominated by the authority.
Housing authority is statutorily defined as
- in relation to England and Wales, a principal council within the meaning of the Local Government Act 1972 (cl 70), or the Common Council of the City of London ...
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