DAR was abolished for transactions with an effective date on or after 6 April 2013, but claims to relief for SDLT on purchases of residential property where the effective date is before 6 April 2013 must be made on or before 5 May 2014. This includes a claim for DAR even though there is no SDLT payable.
DAR applied to transactions involving residential property or residential element of a property in designated disadvantaged areas, where the effective date of the transaction is on or after 1 December 2003 and before 6 April 2013 and the chargeable consideration does not exceed £150,000.
