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The Stamp Duty Land Tax (Zero-Carbon Homes Relief) (Amendment) Regulations 2008
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- 2008 No. 1932
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Stamp Duty Land Tax (Zero-Carbon Home Relief) Regulations 2007 (S.I. 2007/3437) (the “principal Regulations”),which provide relief from stamp duty land tax on the first acquisition of a dwelling which is a zero-carbon home in accordance with sections 58B and 58C of the Finance Act 2003 (c.14).
Regulation 1 provides for citation commencement and effect. The amendments made by regulation 2(4) have effect in relation to acquisitions made on or after 1st October 2007 but before 1st October 2012. Authority for the retrospective effect is given by section 93(7) Finance Act 2008 (c.9).
Regulation 2 amends regulation 6 of the principal Regulations. It provides that an accredited assessor may charge a reasonable fee for assessing a dwelling and producing a certificate for the purposes of the principal Regulations. Authority for this provision is given by s58C(2)(d) Finance Act 2008, as amended by section 93(5) Finance Act 2008. Regulation 2 further amends the principal Regulations to take account of the amendment to section 58B(2) by virtue of section 93(2) Finance Act 2008.
A full regulatory impact assessment in respect of sections 58B and 58C of the Finance Act 2003 and subordinate legislation under those sections was published by HM Revenue and Customs on 21 March 2007. It is available at http://www.hmrc.gov.uk/ria/9-zero-carbon-homes.pdf and is annexed to the Explanatory Memorandum which is available alongside this instrument on the OPSI website.
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