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Stamp Duty Land Tax

Volume 479: debated on Monday 1 September 2008

To ask the Chancellor of the Exchequer pursuant to the answer of 14 May 2008, Official Report, columns 1625-6W, on stamp duties, (1) whether an energy performance certificate can be used to indicate compliance with zero-carbon status for stamp duty purposes; (218309)

(2) how many dwellings have been subject to stamp duty tax relief on zero carbon homes.

Between October 2007 and June 2008 a total of 13 dwellings have claimed the stamp duty relief for a new zero carbon home. The purpose of the tax relief is to provide more new energy efficient technologies in homes. The Government expect the numbers of qualifying homes to be low in the first few years, but to rise as more properties eligible to claim the relief are developed.

The Energy Performance Certificates (EPC) level 6 and zero carbon home standards are related but not identical. Therefore, while an EPC itself does not specify whether or not the home meets the standard for a zero carbon home, in many cases the information it contains may be sufficient to demonstrate that the zero carbon homes standard has been met. In this case a further inspection of the building is not required for the purpose of the zero carbon home certification.