Land Transaction Tax relief for acquisitions by public bodies and health bodies: technical guidance

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(paragraph 1 of Schedule 20)

Relief from LTT may be claimed in relation to a land transaction entered into where a reorganisation is effected:

• by or under an enactment
• both the purchaser and vendor are public bodies, and
• the land transaction was entered into on, or in consequence of, or in connection with, that reorganisation. 

Relief may also be claimed in cases where the Welsh Ministers make an order that relief should be available and one or other of the parties to the transaction is a public body. 

A ‘reorganisation’ means changes involving any or all of:

• the establishment, reform or abolition of one or more public bodies
• the creation, alteration or abolition of functions to be discharged by one or more public bodies, or
• the transfer of functions from one public body to another

The following are public bodies for the purposes of this relief.

Government and Parliament

• The Welsh Ministers, the First Minister for Wales, and the Counsel General to the Welsh Government.
• A Minister of the Crown.
• The Senedd Commission.

Local government

• A county or county borough council constituted under section 21 of the Local Government Act 1972.
• A corporate joint committee established by regulations made under Part 5 of the Local Government and Elections (Wales) Act 2021.
• A county or district council constituted under section 2 of the Local Government Act 1972.
• The council of a London borough.

Health

• A Special Health Authority established under section 22 of the National Health Service (Wales) Act 2006.
• A Local Health Board established under section 11 of the National Health Service (Wales) Act 2006.
• A National Health Service Trust established under section 18 of the National Health Service (Wales) Act 2006 or section 25 of the National Health Service Act 2006.

Other

• Any other authority that is a local planning authority within the meaning of the Town and Country Planning Act 1990.
• A person specified by the Welsh Ministers in regulations.

For all of the named persons and entities listed as public bodies, any company in which all the shares are owned by a public body and any wholly owned subsidiary of such a company, are also treated as public bodies for the purposes of this relief.

(paragraph 2 of Schedule 20)

A land transaction is relieved from LTT if the buyer is any of the following:

• a Local Health Board established under section 11 of the National Health Service (Wales) Act 2006
• a Special Health Authority established under section 22 of the National Health Service (Wales) Act 2006
• a National Health Service Trust established under section 18 of the National Health Service (Wales) Act 2006
• a person specified by the Welsh Ministers in regulations