Acquisition by bodies established for national purposes

Acquisition of dwelling by house-building company

Acquisition of dwellings by property traders

Acquisitions by certain health service bodies

Alternative property finance relief

Certain acquisitions by registered social landlords

Charities relief

Generally

Withdrawal

Compliance with planning obligations

Compulsory purchase facilitating development

Demutualisation of a building society

Demutualisation of an insurance company

Exercise of collective rights by tenants

Incorporation of a limited liability partnership

Overview

Reliefs which have expired or been withdrawn

Disadvantaged areas

First-time buyers

New zero-carbon homes

Transfer into unit trust

Relocation relief

Right to buy

Generally

Transition in Scotland to the Land and Buildings Transaction Tax

Sale and leaseback relief

Seeding relief for PAIFs and CoACS

Shared ownership trust

Definition

Generally

Transition in Scotland to the Land and Buildings Transaction Tax

Transfers in consequence of reorganisation of parliamentary boundaries

Transfers involving multiple dwellings

Transfers involving public bodies