This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Stamp Duty Land Tax Manual

Reliefs: Compliance with planning obligations

Planning obligations and modifications: Detailed rules

Where a land transaction is undertaken to comply with a planning obligation or a modification of a planning obligation, the purchaser may claim relief from Stamp Duty Land Tax on that transaction, if certain conditions are fulfilled.

This relieves defined classes of public authorities from having to pay Stamp Duty Land Tax in these circumstances.

Planning obligation

A planning obligation is defined

  • for England
    • within the meaning of Section 106 of the Town and Country Planning Act 1990 which is entered into in accordance with subsection 9 of that section
    • as defined by Section 299A of the Town and Country Planning Act 1990 which is entered into in accordance with subsection 2 of that section

 

  • For Northern Ireland a planning agreement within the meaning of Article 40 of the Planning (Northern Ireland) Order 1991 that is entered into in accordance with paragraph 10 of that Article.

 

A modification of a planning obligation is defined

  • for England as a modification mentioned in Section 106A(1) of the Town and Country Planning Act 1990
  • for Northern Ireland as a modification as mentioned in Article 40A(1) of the Planning (Northern Ireland) Order 1991 (1991/1220 (N.I.11))