Stamp duty (SDLT and LBTT) tax reliefs for charities

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Stamp duty is a devolved tax, and so you must self-assess (pay) Stamp Duty Land Tax (SDLT) if you buy, lease, or transfer a property or land over a certain price in England and Northern Ireland.  In Scotland you pay Land and Buildings Transaction Tax (LBTT) and in Wales you pay Land Transaction Tax (LTT).

Relief is available for charities from Stamp Duty Land Tax (SDLT) in England and Northern Ireland, Land and Buildings Transaction Tax (LBTT) in Scotland, and Land Transaction Tax (LTT) in Wales. The scheme of charging and reliefs are broadly similar for all three taxes. Follow the links to explore the reliefs in England, Scotland and Wales.

Or you can find out more details about charity reliefs from stamp duty if you follow the links below:

Tax or duty on transfer or shares

Tax or duty on electronic purchases of shares is known as Stamp Duty Reserve Tax or SDRT. For paper transactions you pay Stamp Duty where the transaction is over £1,000.

The operation of Stamp Duty and SDRT is complex, and there are a large number of exemptions and reliefs. Follow the links to find out more about relief from Stamp Duty and SDRT for transfers to charities.

CTG does not provide tax advice and so the information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future.