Co-ops UK Budget 2018 Representation (PDF)
Since the reduction of the threshold for ATED and Higher Rate SDLT to £500,000 a number of housing co-operatives have come within scope of these taxes - unintentionally, we believe, putting financial viability of both existing and new co-operatives under threat. We have worked together with Co-operatives UK to produce this paper, submitted to the Treasury as part of the Budget representation process.

The Treasury has now published draft legislation to provide a relief from ATED and SDLT, following the Budget Representation made by Co-ops UK:
GOV.UK - New reliefs from Annual Tax on Enveloped Dwellings and Stamp Duty Land Tax for housing co-operatives

FHA consultation response (PDF)
Unfortunately our comments in this consultation response were not taken up by the government, but our position remains that co-operative homes should be taxed in the same was as individually owned homes.

FHA consultation response (PDF)
Registration exception for fully mutual housing co-ops - Housing (Wales) Act 2014, section 8 paragraph 8(e)

Exemption wording (link to parliament.uk)
Briefing Document (PDF)