Stamp duty relief for Metropolitan Commons Act grants
Metropolitan Commons Act relief
A land transaction made under a section 32 grant of the Metropolitan Commons Act 1866 can be exempt from SDLT.
- Check the grant’s legal basis
- Claim in the return or an amendment
- HMRC says to use code 28
Scroll down for the full analysis.
Read the original guidance here:
Stamp duty relief for Metropolitan Commons Act grants
You may not have to pay stamp duty land tax, or SDLT, on a grant made under section 32 of the Metropolitan Commons Act 1866. The legal basis of the grant is key. Land being near, or used as, common land is not enough.
What this rule is about
The exemption is narrow and applies to a particular type of commons arrangement. A transfer of land might otherwise bring SDLT into play.
What decides the answer? The document must be a grant made under section 32.
What the official source says
HMRC’s manual says that a land transaction is exempt where it is carried out under a section 32 grant. It also says you must claim the relief through the SDLT return process.
- The grant must be made under section 32 of the 1866 Act.
- A qualifying transaction is exempt from SDLT.
- Claim it in the SDLT return, or amend a return already sent.
- HMRC says to enter code 28, Other reliefs, at question 9.
What this means in practice
This is not a general relief for every common land deal, so first check the legal papers and confirm that they identify the power under which the grant was made. Check them carefully.
- Keep the grant and related statutory documents.
- Make sure the return matches the documents.
- If a return has gone in without the relief, consider an amendment.
How to analyse it
Begin with the legal document rather than the name given to the land. A label such as “common” does not resolve the question.
- Identify the land transaction.
- Read the grant that caused it.
- Check whether it was made under section 32.
- Claim the relief in the return or amendment if it was.
Example
Alex receives land through a grant that expressly states it is made under section 32 of the Metropolitan Commons Act 1866. On the facts given by HMRC, that transaction is exempt from SDLT. Where the document lacks that legal basis, even if the land is described as common, this specific exemption has not been shown. That is the position.
Why this can be difficult in practice
Proving the type of grant can be difficult when old land papers use vague language and the statutory power appears instead in a separate approval or record. Both may be needed.
- Common land status alone does not prove the exemption.
- The wording and history of the grant may matter.
- HMRC’s code is a filing instruction, not the legal test.
Key takeaways
- This is a specific exemption for section 32 grants.
- Check the legal documents before claiming it.
- HMRC says to use code 28 on the SDLT return.
Technical analysis
For advisers, and for anyone who wants to check the law behind this page. You do not need this section to understand the guidance above.
Legislation
- FA 2003 section 32 — grants made for metropolitan commons arrangements
- FA 2003 section 33 — stamp tax exemption for qualifying commons grants
- FA 2003 Schedule 10 para 6 — how a buyer can amend an SDLT return
Official guidance
The pages below are HMRC’s guidance. Guidance is not law. It sets out how HMRC reads the legislation, and it is not binding on you, on a tribunal or on a court. Where guidance and the legislation differ, the legislation wins. HMRC can also change or withdraw guidance, and it may not cover your facts.
Where this is not settled
- The facts and legal documents must show that the grant was made under section 32.
- The current position for a transaction after 17 November 2025 needs checking against current legislation.
Evidence you would need
This kind of case is decided on the facts of the individual property. These are the records that usually settle it, and the ones an adviser would ask you for.
- The grant and any document showing the statutory power used
- The land transaction documents
- A copy of the SDLT return or proposed amendment
Explore this with an AI
Readers often want to test their own situation. Copy the prompt below into ChatGPT, Claude or Gemini. It hands the model the actual legislation for this page rather than letting it answer from memory, and tells it to be explicit about what is uncertain. What comes back is information, not advice – check it against the links above.
I am researching UK Stamp Duty Land Tax (SDLT), which applies in England and Northern Ireland. MY QUESTION Stamp duty relief for Metropolitan Commons Act grants [Replace this with your own situation: what you are buying, the price, the dates, who the buyer is, and what you plan to do with the property.] THE LAW THIS TURNS ON - FA 2003 section 32 - grants made for metropolitan commons arrangements https://www.legislation.gov.uk/ukpga/2003/14/section/32/2025-11-17 - FA 2003 section 33 - stamp tax exemption for qualifying commons grants https://www.legislation.gov.uk/ukpga/2003/14/section/33/2025-11-17 - FA 2003 Schedule 10 para 6 - how a buyer can amend an SDLT return https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/6/2025-11-17 HMRC's guidance page on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm29710 HOW I WANT YOU TO ANSWER 1. Work from the legislation above. Read it before answering. HMRC guidance is HMRC's view of the law, not the law, and does not bind a tribunal or a court. 2. Tell me what the rule actually requires, in plain English. 3. Tell me which facts decide the answer, and which facts would change it. 4. Tell me what evidence I would need to support the position. 5. Be explicit about anything unsettled or fact-sensitive. Do not guess. 6. Your training data has a cutoff and SDLT rates and reliefs change at fiscal events. Say so if you are not sure the law is current. POINTS ALREADY KNOWN TO BE UNCERTAIN ON THIS TOPIC - The facts and legal documents must show that the grant was made under section 32. - The current position for a transaction after 17 November 2025 needs checking against current legislation. Do not give me a conclusion you cannot support from the provisions above.
Legislation links show Finance Act 2003 as it stood on 2025-11-17. The law may have changed since, and the rules that apply are those in force on the date of your transaction. The official guidance this page is based on is here.
This page was last updated on 1 September 2026
Useful article? You may find it helpful to read the original guidance here: Stamp duty relief for Metropolitan Commons Act grants
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