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answer date	2019-10-28
answer › answering member constituency	Hereford and South Herefordshire
max date	2021-03-08
hansard heading	Stamp Duty Land Tax

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uin

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is ministerial correction

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1151935

registered interest

date

23/10/2019

answering body

Treasury

answering dept id

answering dept short name

Treasury

answering dept sort name

Treasury

hansard heading

Stamp Duty Land Tax

house id

legislature

25259

pref label	House of Commons

question text

To ask the Chancellor of the Exchequer, how many and what proportion of stamp duty land tax returns filed from 31 October 2017 to June 2019 included a (a) claim for group relief, (b) non-residential property, (c) purchaser whose registered office address was in Luxembourg and (d) vendor whose registered office address was not in Luxembourg.

tabling member constituency

Walthamstow

tabling member printed

Stella Creasy

uin

4312

answer

is ministerial correction

date of answer

28/10/2019

answer text

The number and proportion of stamp duty land tax returns filed from 31 October 2017 to June 2019 is not readily available. Estimates for group relief are only available on an annual basis. The source is the structural tax reliefs publication which is available using the following link:<a href="https://www.gov.uk/government/statistics/minor-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/minor-tax-expenditures-and-structural-reliefs</a> Estimates for non-residential property transactions are available on a quarterly basis so data can only be provided for the period from September 2017 to June 2019. The source is the Quarterly Stamp Duty Land Tax Statistics which is available using the following link:<a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/821607/Quarterly_SDLT_2019Q2_Main.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/821607/Quarterly_SDLT_2019Q2_Main.pdf</a> Estimates of the number of transactions by the country where the registered office for either purchaser(s) or vendor(s) lie have not been made, and are not readily available.

answering member constituency

Hereford and South Herefordshire

answering member printed

Jesse Norman

question first answered

28/10/2019 14:31:05

answering member

3991

label	Biography information for Jesse Norman

tabling member

4088

label	Biography information for Stella Creasy