Part 2Environment
Energy-saving: houses
19SDLT relief for new zero-carbon homes
1
In FA 2003, after section 58A insert—
58BRelief for new zero-carbon homes
1
The Treasury may make regulations granting relief on the first acquisition of a dwelling which is a “zero-carbon home”.
2
In subsection (1) “first acquisition of a dwelling” means the acquisition of a building which—
a
has been constructed for use as a single dwelling, and
b
has not previously been occupied.
3
For the purpose of subsection (2) land occupied or enjoyed with a dwelling as a garden or grounds is part of the dwelling.
4
The regulations shall define “zero-carbon home” by reference to specified aspects of the energy efficiency of a building; for which purpose “energy efficiency” includes—
a
consumption of energy,
b
conservation of energy, and
c
generation of energy.
5
The relief may take the form of—
a
exemption from charge, or
b
a reduction in the amount of tax chargeable.
6
Regulations under this section shall not have effect in relation to acquisitions on or after 1st October 2012.
7
The Treasury may by order—
a
substitute a later date for the date in subsection (6);
b
make transitional provision, or provide savings, in connection with the effect of subsection (6).
58CRelief for new zero-carbon homes: supplemental
1
Regulations under section 58B—
a
shall include provision about the method of claiming relief (including documents or information to be provided), and
b
in particular, shall include provision about the evidence to be adduced to show that a building satisfies the definition of “zero-carbon home”.
2
Regulations made by virtue of subsection (1)(b) may, in particular—
a
refer to a scheme or process established by or for the purposes of an enactment about building;
b
establish or provide for the establishment of a scheme or process of certification;
c
specify, or provide for the approval of, one or more schemes or processes for certifying energy efficiency.
3
In defining “zero-carbon home” regulations under section 58B may include requirements which may be satisfied in relation to a building either—
a
by features of the building itself, or
b
by other installations or utilities.
4
Regulations under section 58B may modify the effect of section 108, or another provision of this Part about linked transactions, in relation to a set of transactions of which at least one is the first acquisition of a dwelling which is a zero-carbon home.
5
In determining whether section 116(7) applies, and in the application of section 116(7), a transaction shall be disregarded if or in so far as it involves the first acquisition of a dwelling which is a zero-carbon home.
6
Regulations under section 58B—
a
may provide for relief to be wholly or partly withdrawn if a dwelling ceases to be a zero-carbon home, and
b
may provide for the reduction or withholding of relief where a person acquires more than one zero-carbon home within a specified period.
7
Regulations under section 58B may include provision for relief to be granted in respect of acquisitions occurring during a specified period before the regulations come into force.
2
In section 114 of FA 2003 (stamp duty land tax: orders and regulations), insert at the end—
5
The first set of regulations under section 58B (new zero-carbon homes) may not be made unless a draft has been laid before and approved by resolution of the House of Commons.
6
An order or regulations under this Part—
a
may make provision having effect generally or only in specified cases or circumstances,
b
may make different provision for different cases or circumstances, and
c
may include incidental, consequential or transitional provision or savings.