The Stamp Duty Land Tax (Zero-Carbon Homes Relief) Regulations 2007
Stamp duties
Tax
Energy conservation
Accreditation
Certification
en
King's Printer of Acts of Parliament
2014-11-05
STAMP DUTY LAND TAX
These Regulations provide relief from stamp duty land tax on the first acquisition of a dwelling which is a zero-carbon home in accordance with sections 58B and 58C of the Finance Act 2003 (c. 14) (“the Act”).
The Stamp Duty Land Tax (Zero-Carbon Homes Relief) Regulations 2007
Claiming Relief8
Any relief under these Regulations must be claimed in a land transaction return or an amendment of such a return.