Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 22 paragraph 2

Trinity House relief from land transaction tax

Schedule 22 paragraph 2 provides a land transaction tax relief for land transactions carried out by or on behalf of Trinity House in connection with its lighthouse and navigation services.

• Land transactions entered into by Trinity House for the purpose of providing general lighthouse services are relieved from land transaction tax.
• The relief also applies where a transaction is carried out under the direction of Trinity House, not just by Trinity House itself.
• Trinity House is defined by reference to the Merchant Shipping Act 1995, where it is the general lighthouse authority for England, Wales, the Channel Islands and Gibraltar.
• The relief is specifically linked to the services described in section 221(1) of the Merchant Shipping Act 1995, which covers the provision and maintenance of lighthouses, buoys, beacons and other aids to navigation.