Zero carbon homes relief is a relief from stamp duty land tax for new homes that meet a specified standard of energy efficiency.
The relief was announced at Budget 2007 and was introduced from 1 October 2007. The relief initially only applied to houses but was extended to cover all eligible flats bought from 1 October 2007 in August 2008.
Since 1 October 2007 all zero-carbon homes (including flats) under £500,000 are exempt from SDLT. Zero-carbon homes over £500,000 have their SDLT bill reduced by £15,000.