Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 3 para 4

Exemption for land transactions between civil partners on dissolution, annulment or separation

Schedule 3, paragraph 4 provides that land transactions between civil partners are exempt from land transaction tax when they arise from the ending or formal separation of the civil partnership.

• A transfer of land between civil partners is exempt from LTT if it is carried out under a court order made when the civil partnership is dissolved, annulled or the parties are judicially separated.
• The exemption applies whether or not the civil partnership is still in existence at the time the land transfer takes place.
• Transfers made under subsequent court orders connected with the dissolution, annulment or separation also qualify for the exemption.
• The exemption extends to transfers made under a private agreement between the civil partners, provided the agreement was made in contemplation of or in connection with their dissolution, annulment, judicial separation or separation order.