Finance Act 2015 - Other taxes

Stamp duty land tax

  • authorised providers of home purchase plans added to definition of ‘financial institution’ for alternative property finance relief, from Royal Assent;
  • multiple dwellings relief extended from Royal Assent.
Gift Aid for donations to charities: legislation enabling regulations to be made simplifying the rules for using intermediaries, such as independent fund raisers, from a date to be appointed.

Commonwealth War Graves Commission and Imperial War Graves Endowment Fund Trustees: continue to be eligible for charitable reliefs.