Residential Development Stamp Duty Refund Scheme
Commencing building work
Before you can commence building work, you must have planning permission. You must also submit a Commencement Notice to your local authority. Your local authority must acknowledge that notice as valid.
Once your local authority has acknowledged your Commencement Notice, you can commence building work.
To qualify for a refund you must commence building work:
- after the date your local authority acknowledged your Commencement Notice as valid
- within 30 months after the date the land was transferred to you
- on or before 31 December 2021.
However, where a development is carried out in phases, the commencement rule is different. It is sufficient if you commence building work on the first phase within the 30-month period.
Building work includes site clearance, drainage, earth-moving, excavation and the laying of foundations. It also includes the provision of access such as roads.
Commencement Notice includes a 7 Day Notice.
Next: Completing building work