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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
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Reliefs

Highways

Section 281A Highways Act 1980

A transaction to which the Minister of Transport or the Secretary of State for Wales is a party is exempt from charge

  • where it relates to a highway or proposed highway which is, or is to become, a trunk road, and
  • in respect of which SDLT would otherwise be payable as an expense incurred by the Minister or the Secretary of State under the Act.

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.