Just a reminder in case it has fallen off the radar. Purchasing a vacant site is non-residential property. Stamp duty is 7.5%. However, you can claim back 11/15ths of the stamp duty paid. The conditions include the following:-

1. You must have paid the initial stamp duty and received a stamp cert;
2. The site cannot be greater than 1 acre;
3. You must commence building within 30 months of the date of transfer;
4. You must have a commencement notice from the Local Authority;
5. Work must have commenced before 31 December 2021;
6. You must complete the works within 2 years of the commencement notice. The latest date of completion is 31 December 2013.

The manual on this relief was updated in January of this year and you can read the manual in full here: