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Of those transactions for which a stamp duty land tax certificate was issued in March 2008, one transaction claimed the stamp duty land tax relief for new zero-carbon homes.
The tax relief will help kick-start the market for new highly efficient technologies in homes, both for the fabric of the building and in the use of microgeneration, and sets a gold standard for green homes.
We expect the numbers of qualifying transactions to rise as more properties eligible to claim the relief go on the market. For example, in December 2007 the Government announced details of 200 new homes to be built to a zero-carbon standard in Hanham Hall, near Bristol. The media release can be found at:
The Government are committed to conducting an interim review of the relief in 2010 which will examine the effectiveness of the relief in stimulating the innovation necessary to ensure that all new homes are built to a zero-carbon standard from 2016.