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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: Northern Ireland

The following is a list of the public authorities in Northern Ireland 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

  • A Northern Ireland department

Local government

  • A district council within the meaning of the Local Government Act (Northern Ireland) 1972

Health

  • A Health and Social Services Board established under Article 16 of the Health and Personal Social Services (Northern Ireland) Order 1972 (S.I. 1972/1265 (N.I. 14))
  • A Health and Social Services Trust established under Article 10 of the Health and Personal Social Services (Northern Ireland) Order 1991 (S.I. 1991/194 (N.I. 1))