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HMRC internal manual

Stamp Duty Land Tax Manual

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HM Revenue & Customs
Updated
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Reliefs and exemptions: miscellaneous provisions: NHS Trusts and NHS Foundation Trusts

FA03/S67A (inserted by FA12/S216)

A land transaction where the effective date of the transaction is on or after 17 July 2012 is exempt from charge where the purchaser is

  • a National Health Service Foundation Trust
  • a National Health Service Trust
  • a Primary Care Trust
  • the National Health Service Commissioning Board
  • a clinical commissioning group
  • a Local Health Board in Wales and
  • a Health and Social Services Trust in Northern Ireland.

Transactions where the effective date was before 17 July 2012 are exempt from charge under section 61(3)(b) and (3A) National Health Service and Community Care Act 1990 and section 33(2) Health and Social Care (Community Health and Standards) Act 2003 where the purchaser is

  • a National Health Service Foundation Trust
  • a National Health Service Trust
  • a Primary Care Trust
  • in Wales, a Local Health Board
  • in Northern Ireland, a Health and Social Services Trust.

Relief where the purchaser is a National Health Service Foundation Trust is available only where the effective date of the transaction is on or after 11 February 2005.

Relief must be claimed in a land transaction return or an amendment to such a return. Enter code 28 (Other reliefs) at question 9 of the return.