Stamp Duties

The temporary raising of the stamp duty land tax ("SDLT") zero rate threshold to £175,000 is extended for another 3 months to 31st December 2009.

All long leasehold enfranchisements are exempted from SDLT including Right to Enfranchise Companies which buy blocks of flats.

There is SDLT relief for land involved in providing security for the issue of Alternative Finance Bonds on the transfers to and from the bond issuer.

There will be an extension of the SDLT reliefs where a Registered Provider of Social Housing (which can be profit making) is involved in the provision of a house under the rent to shared ownership scheme funded with the help of a public subsidy.