The Government have set a deliberately stretching target that all new homes must be zero carbon by 2016. The stamp duty land tax relief (SDLT) for zero carbon homes was introduced to help kick-start the market for new highly efficient technologies in homes, both for the fabric of the building and in the use of micro-generation, and sets a gold standard for green homes. Few currently exist, but the purpose of the relief is to act as signal. We have always made it clear that the SDLT relief for zero carbon homes would evolve and we expect to see more of these homes built in the future. 21 homes have qualified for the zero carbon homes relief since October 2007.