Website Cookie Policy

We use cookies to give you the best possible online experience. If you continue, we’ll assume you are happy for your web browser to receive all cookies from our website.
See our cookie policy for more information.

Practice Areas

More Information

Leeds: 0113 244 6100

Sheffield: 0114 267 5588


Send us an enquiry

New higher SDLT rates for community housing

08 April 2016

Community groups may end up paying a higher rate of stamp duty when buying a residential property.

Second home owners

Budgetary changes to penalise individuals who own more than one residential property targeted corporates as an anti-avoidance measure.    The new rules relating to increased SDLT (stamp duty land tax) rates for residential purchases by corporates came in to force this month.  Many groups responded to the earlier consultation by the Treasury asking for an exception to be made for community-led and cohousing projects. 


We hope the fact that lots of groups seem to have responded to the Treasury will at least have made them aware that there is an issue about the fairness of SDLT.  We would encourage groups to speak to their MPs about the current SDLT system  and how it seems to penalise community groups – if you can get one MP on board, it can help to bring pressure to bear on the government.  

Impact for groups

For groups considering a residential purchase, it means SDLT is now a bigger issue in their financial planning than it was before.  One positive point is that the increased rate only applies to residential buildings.  It would not affect commercial buildings even if the intention were to change the use to residential once the premises are acquired.  This means the purchase of an old office building/nursing home/other commercial building for housing would not attract the new higher rate and nor would the acquisition of bare land for development.


If you would like to discuss any aspect of this article further, please contact Elizabeth Wilson or Emma Ridge on 0113 244 6100.

You can also keep up to date by following Wrigleys Charities and Social Economy team on Twitter here

The information in this article is necessarily of a general nature. Specific advice should be sought for specific situations. If you have any queries or need any legal advice please feel free to contact Wrigleys Solicitors


April 2016



Elizabeth Wilson View Biography

Elizabeth Wilson


Emma Ridge View Biography

Emma Ridge


09 Apr 2024

Charities Act 2022: new provisions introduced

What do the latest provisions mean for your charity?

09 Apr 2024

Cohousing Series: Navigating the Planning System

This article is the latest in our cohousing series following our team member as she develops her own cohousing scheme.

09 Apr 2024

CLH accreditation

Laura Moss achieves accreditation as a community-led housing advisor.