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HMRC internal manual

Stamp Duty Land Tax Manual

Reliefs: Compliance with planning obligations

Public authorities: England and Wales

The following is a list of the public authorities in England and Wales which may beeligible for relief if they enter into a land transaction in order to comply with aplanning obligation imposed on a developer or modification of a planning obligation.

Government

  • The Ministers of the Crown or government department
  • The National Assembly for Wales

Local government

  • A county or district council constituted under Section 2 of the Local Government Act 1972
  • A county or county borough council constituted under Section 21 of the Local Government Act 1972
  • The council of a London borough
  • The Common Council of the City of London
  • The Greater London Authority
  • Transport for London
  • The Council of the Isles of Scilly

Health

  • A Strategic Health Authority or Health Authority established under Section 8 of the National Health Service Act 1977
  • A Special Health Authority established under Section 11 of the National Health Service Act 1977
  • A Primary Care Trust established under Section 16A of the National Health Service Act 1977
  • A Local Health Board established under Section 16B of the National Health Service Act 1977
  • A National Health Service Trust established under Section 5 of the National Health Service and Community Care Act 1990

Others

Any other authority that is a local planning authority within the meaning of the Townand Country Planning Act 1990