Statements (27)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
gptkb:HM_Revenue_and_Customs
|
| gptkbp:appliesTo |
gptkb:England
gptkb:Northern_Ireland property transactions land transactions freehold transactions leasehold transactions |
| gptkbp:country |
gptkb:United_Kingdom
|
| gptkbp:doesNotApplyIn |
gptkb:Scotland
gptkb:Wales |
| gptkbp:excludes |
first-time buyers (up to a certain threshold)
|
| gptkbp:filingDeadline |
14 days after completion
|
| gptkbp:higherRatesApplyTo |
non-UK residents
additional properties |
| https://www.w3.org/2000/01/rdf-schema#label |
Stamp Duty Land Tax
|
| gptkbp:introducedIn |
2003
|
| gptkbp:notPayableBy |
seller
|
| gptkbp:payableBy |
buyer
|
| gptkbp:penaltyForLateFiling |
financial penalty
|
| gptkbp:replacedBy |
gptkb:Stamp_Duty
Land Transaction Tax (in Wales) Land and Buildings Transaction Tax (in Scotland) |
| gptkbp:threshold |
varies by property type and buyer status
|
| gptkbp:website |
https://www.gov.uk/stamp-duty-land-tax
|
| gptkbp:bfsParent |
gptkb:Finance_Act_2003
|
| gptkbp:bfsLayer |
8
|