Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 20 paragraph 2

Relief from tax for NHS and other specified health bodies

Schedule 20 paragraph 2 provides that certain NHS bodies in Wales and other persons specified by Welsh Ministers are relieved from land transaction tax when they are the buyer in a land transaction.

• Land transactions are fully relieved from land transaction tax where the buyer is a qualifying NHS body in Wales.
• Qualifying bodies include Local Health Boards, Special Health Authorities, and NHS Trusts established under the National Health Service (Wales) Act 2006.
• The Welsh Ministers have the power to extend the relief to additional persons by making regulations.
• The relief applies automatically based on the identity of the buyer — no further conditions need to be met beyond the buyer being one of the specified bodies.