As from 1st December 2003, there are significant changes being introduced to the way Stamp Duty (Land Tax) [SDLT] is to be charged on short-term residential leases. This guidance note summarises those changes. The guidance has been prepared following extensive discussion between ARLA and the Inland Revenue during this year. The Inland Revenue have asked us to point out that it is still possible that the legislation will be subject to late amendment prior to implementation on 1st December 2003

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Guidance and other information on changes to STAMP DUTY (LAND TAX) 150K

ARLA Calculator Tool - 250K