Stamp Duty Land Tax (SDLT) was introduced in December 2003 and replaces the old stamp duty on purchases of both residential and commercial properties and on land acquisitions. It is paid as a percentage of the purchase price and graded into SDLT bands which start at £125,000.
There are various reliefs from Stamp Duty Land Tax however the vast majority of transactions fall into the category of chargeable events.
SDLT mitigation is a process designed to avoid the payment of Stamp Duty Land Tax.
SDLT mitigation is only available for property purchases of £330,000 and above.
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