Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 3 paragraph 2

Exempt transactions: Crown and governmental bodies

Schedule 3 paragraph 2 lists the Crown and governmental bodies whose land transactions in Wales are exempt from Land Transaction Tax.

• Land transactions where the buyer is a Welsh Government minister or office holder, a UK Minister of the Crown, or a minister of the Scottish or Northern Irish governments are exempt from LTT.
• Parliamentary and assembly corporate bodies — including those for the Senedd, UK Parliament, Scottish Parliament, and Northern Ireland Assembly — are also exempt when they are the buyer.
• The exemption applies automatically; no claim or application is required, provided the buyer falls within the specified list of governmental bodies.
• This ensures that transfers of land to these public bodies are not subject to LTT, reflecting the principle that the Crown and its governmental institutions do not pay tax to themselves.