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HMRC internal manual

Stamp Duty Land Tax Manual

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HM Revenue & Customs
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Reliefs: Compliance with planning obligations

Public authorities: Scotland

The following is a list of the public authorities in Scotland which may be eligible forrelief if they enter into a land transaction in order to comply with a planning obligationimposed on a developer or modification of a planning obligation.

Government

  • The Scottish Ministers

Local government

  • A council constituted under Section 2 of the Local Government etc (Scotland) Act 1994

Health

  • A Health Board established under Section 2(1)(a) of the National Health Service (Scotland) Act 1978
  • A Special Health Board established under Section 2(1)(b) of the National Health Service (Scotland) Act 1978
  • The Common Services Agency established under Section 10(1) of the National Health Service (Scotland) Act 1978
  • A National Health Service Trust established under Section 12A(1) of the National Health Service (Scotland) Act 1978

Others

Any other authority that is a planning authority within the meaning of the Town andCountry Planning (Scotland) Act 1997