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Finance Bill

Yes, that is my understanding. Clearly, the delay was caused by checking how common parts and other issues could be dealt with to maintain a definition of zero carbon that was robust enough to qualify for the relief. Again, that was done to ensure that silly mistakes are not made in new areas. The hon. Lady had fun criticising the Government for not including such provision originally, but the work had to be done to find out whether it was doable in principle, and I think that she welcomed the extension to flats under the clause. The clause will also create the power to introduce regulations that permit Departments that are carrying out an assessments of whether homes meet zero-carbon standards to charge reasonable fees for providing such a service. Regulations that provide for fees will be made immediately after Royal Assent has been granted to the Bill. The clause will amend sections 58B and 58C of the Finance Act 2003 to ensure that the relief from stamp duty land tax for new zero-carbon homes introduced in October 2007 is extended. The relief will apply to any new flat that meets the stamp duty land tax zero-carbon standard that is bought from 1 October. Therefore, if any new zero-carbon flats have been built since the introduction of the relief, they will be included. As with new zero-carbon houses, the relief will provide for the complete removal of stamp duty land tax liabilities on all new zero-carbon flats up to a purchase price of £500,000. If the purchase price of a flat is in excess of £500,000, the stamp duty land tax liability will be reduced by £15,000. The relief will help us meet our 2050 climate change targets by encouraging house builders to build homes that are more energy efficient and that maximise renewable technology. The stamp duty land tax incentive is designed to help to kick-start the market for new methods and to support the 2016 ambition of all new homes being built to a zero-carbon standard. The hon. Member for Putney (Justine Greening) was under the impression that there were two definitions of zero carbon. In fact, there is only one Government definition. The Treasury definition and the code for sustainable homes definition are the same. The Department for Communities and Local Government will consult in the summer on the 2016 definition of zero carbon, but we believe that larger developments can meet the current definition and that it is harder for small city infill developments to meet it. Clearly, when practical issues to do with the definition come to our attention, it is important that we are flexible in how we respond, so that we do not disadvantage particular areas.