Transactions undertaken before 17 March 2005

For transactions where the effective date was between 1 December 2003 and 16 March 2005 (inclusive), disadvantaged areas relief was available for residential transactions on the same basis as for transactions since then.

In addition, unlimited relief was available for transactions involving non-residential (commercial) property situated in qualifying areas.

Relief is also available under transitional provisions for non-residential transactions where

• a contract was entered into and substantially performed on or before 16 March 2005, or
• a contract was entered into on or before 16 March 2005 and completed or substantially performed after that date, provided that there is no variation or assignment of the contract or sub-sale of the property after 16 March 2005 and that the transaction is not in consequence of the exercise after 16 March 2005 of an option or right of pre-emption.

The Birmingham Stamp Office can give further advice about whether a transaction falls within the transitional rules. If you wish to claim non-residential disadvantaged areas relief under the transitional provisions, please send your land transaction return to the Birmingham Stamp Office, not to the usual address (correspondence to be marked with DAR query).