Îʶ¦ÓéÀÖ

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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 Îʶ¦ÓéÀÖ 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 Îʶ¦ÓéÀÖ Ministers, the First Minister for Wales, and the Counsel General to the Îʶ¦ÓéÀÖ 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 Îʶ¦ÓéÀÖ 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 Îʶ¦ÓéÀÖ Ministers in regulations