Repayment of Stamp Duty where land is used for residential development (S83D)
Commencement notice
A commencement notice refers to the 7-day Notice submitted to the relevant building control authority (for example, the local County Council) before building work commences. The purpose of these notices is to notify the building control authority that you intend carrying out building works. Such notices are also required where you make material changes to a building where the Building Control Regulations apply.
To qualify for a repayment of Stamp Duty, construction must have commenced after a valid commencement notice has been issued by a building control authority.
Information on commencement notices and the Building Control Regulations can be found on the website of the National Building Control Office.
If you are converting a building from non-residential to residential, a commencement notice might not be required. However, you may still be eligible to claim a repayment under this scheme when building work commences. You should contact the The National Stamp Duty Office (NSDO) before you make your claim.
Next: Conditions to avoid a clawback of a repayment