Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 22 paragraph 3

Relief for land transactions relating to visiting forces

Schedule 22, paragraph 3 provides a full relief from land transaction tax where land is acquired for purposes connected with supporting a visiting military force.

• Land transactions carried out to build or enlarge barracks or camps for a visiting force are relieved from LTT.
• Transactions intended to facilitate the training of a visiting force also qualify for relief.
• Transactions aimed at promoting the health or efficiency of a visiting force are similarly exempt.
• The relief applies automatically where the transaction is entered into with a view to any of these specified purposes.