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Stamp Duty Land Tax: Carbon Emissions

Volume 504: debated on Thursday 21 January 2010

To ask the Chancellor of the Exchequer how many homes have received zero carbon stamp duty relief in each month since the relief was introduced. (311708)

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.

24 homes have qualified for the zero carbon homes relief since October 2007. Due to the small numbers involved, HMRC tax-payer confidentiality obligations do not allow the requested breakdown of relief granted by month.