Part 5Stamp taxes

Stamp duty land tax

93Zero-carbon homes

(1)

Sections 58B and 58C of FA 2003 (relief from SDLT on first acquisition of zero-carbon homes) are amended as follows.

(2)

In section 58B, for subsection (2) substitute—

“(2)

For the purposes of this section—

(a)

a building, or a part of a building, is a dwelling if it is constructed for use as a single dwelling, and

(b)

“first acquisition”, in relation to a dwelling, means its acquisition when it has not previously been occupied.”

(3)

Section 58C is amended as follows.

(4)

In subsection (1), for “building” substitute “ dwelling ”.

(5)

In subsection (2), after paragraph (c) insert—

“(d)

provide for the charging of fees of a reasonable amount in respect of services provided as part of a scheme or process of certification.”

(6)

In subsection (3)—

(a)

for “a building” substitute “ a dwelling ”, and

(b)

for “building itself” substitute “ building which, or part of which, constitutes the dwelling ”.

(7)

The amendments made by subsections (2), (4) and (6) are treated as always having had effect; and provision included in regulations by virtue of those amendments may be made so as to have effect in relation to acquisitions on or after 1 October 2007.