United Kingdom


  • Type: Press release
  • Date: 05/12/2013

Autumn Statement 2013: Partial stamp duty relief for charities to be enshrined in legislation, says KPMG 

Thursday 5 December 2013


Commenting on the Government’s plans to provide partial stamp duty relief for charities, announced in today’s Autumn Statement, Sean Randall, head of UK Stamp Taxes at KPMG, comments:


"The Government has committed to insert into the stamp duty land tax legislation (SDLT) words that the Court of Appeal has said can be treated as if they were already there, making it clear that charities can benefit from partial relief where they purchase land jointly with a non-charity.


"This is a sensible response to the Court of Appeal decision, earlier this year, in appeals brought by two charities. HMRC had denied partial relief to those charities, arguing that the SDLT legislation treats joint purchases as one transaction. That was accepted by the Court of Appeal but it also found  that there was a sufficient policy ‘imperative’ to justify a method of interpretation that corrected what was an obvious drafting error.


"Today’s announcement will therefore enshrine a concept that is based on statutory interpretation and remove the potential for misunderstanding.” '


Follow us on twitter: @kpmguk #AS2013



For further information please contact:

KPMG Press office

Tel: +44 (0) 207 694 8773

Mike Petrook, KPMG Corporate Communications

Mobile: 07917 384 576



About KPMG:


KPMG LLP, a UK limited liability partnership, is a subsidiary of KPMG Europe LLP and operates from 22 offices across the UK with over 12,000 partners and staff. The UK firm recorded a turnover of £1.8 billion in the year ended September 2012. KPMG is a global network of professional firms providing Audit, Tax, and Advisory services. We operate in 156 countries and have 152,000 professionals working in member firms around the world. The independent member firms of the KPMG network are affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. KPMG International provides no client services.


Share this

Share this

Contact Us

Mike Petrook

Mike Petrook

Senior PR Manager - Management & Risk Consulting, Public Sector & Technology

KPMG in the UK

020 7311 5271 / 07917 384576

Email Mike