Zero-carbon houses

The Stamp Duty Land Tax (Zero-Carbon Homes Relief) Regulations 2007 (PDF 60K) were laid in Parliament on 18 October 2007 and came into force on 7 December 2007.

It is intended that the tax relief will apply retrospectively from 1 October 2007. This means that anyone who completes a transaction on a new zero-carbon home between 1 October 2007 and 7 December 2007 will be entitled to claim the relief. An explanatory memorandum (PDF 30K) is also available.