Social housing relief

The beneficiary of all relief on a chargeable development is the claimant regardless of whether the claimant owns the land on which the social housing will be situated.

However the relief attached to each qualifying dwelling will transfer whenever the land on which the dwelling(s) sit is sold before they are ready for occupation. In this event the relief applicable will be recalculated and transferred to the new beneficiary.

If the development is sold the beneficiary must:

• notify the collecting authority in writing of the sale and copy this to the previous beneficiary
• provide a plan showing the gross internal area of the qualifying dwellings
• provide a plan showing the location of the dwellings
• give the name and address of the seller, the buyer and former beneficiary

On receipt of the new details, notice will be served on the new beneficiaries as to the amount of relief to be transferred.

Once a qualifying dwelling is made available for occupation the beneficiary remains the beneficiary regardless of future ownership arrangements.