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.