ARTICLE · 23 AUGUST 2022

Should SDLT Go "Green"?

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With rising energy costs and challenging net zero targets, could Stamp Duty Land Tax (SDLT) be a useful tool to help Britain take the next steps towards more energy efficient homes?

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Elizabeth Small

Oliver Claridge

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With rising energy costs and challenging net zero targets, could Stamp Duty Land Tax (SDLT) be a useful tool to help Britain take the next steps towards more energy efficient homes?

We believe that SDLT, as well as Welsh Land Transaction Tax and Scottish Land and Buildings Tax, could be used to assist taxpayers to achieve a greener, more energy efficient future.

Between 2007 and 2012, full relief from SDLT was available on the purchase (for £500,000 or less) of newly constructed properties which met specified standards of energy efficiency, whilst purchasers buying dwellings for more than £500,000 obtained a £15,000 relief from their SDLT liability. To obtain this relief, the seller had to provide a certificate that had been issued by an assessor to demonstrate that the home qualified.

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