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Stamp Duties

Volume 475: debated on Wednesday 14 May 2008

To ask the Chancellor of the Exchequer pursuant to the answer of 21 April 2008, Official Report, columns 1684-85W, on stamp duties, whether an impact assessment was produced in relation to introducing charging by an energy assessor to assess whether a dwelling meets the standard. (204881)

There is not a separate impact assessment on charges to assess whether a dwelling meets the zero-carbon standard for the purposes of the stamp duty land tax relief. However, an impact assessment was published at Budget 2007 when details of the stamp duty land tax relief for new zero-carbon homes was announced. This can be found on HMRC’s website at:

www.hmrc.gov.uk/ria/9-zero-carbon-homes.pdf