Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 Schedule 22 para 9

Relief for parliamentary constituency reorganisation

Schedule 22 paragraph 9 provides relief from land transaction tax when property is transferred between local constituency associations as a result of parliamentary boundary changes made by Order in Council.

• When parliamentary boundaries are redrawn, property transfers from an existing local constituency association to its successor association are relieved from land transaction tax.
• Relief also applies where the property is first transferred to a related body of the political party, provided that body passes the property on to the successor association as soon as practicable.
• A "successor" association is any new constituency association whose area includes any part of the former association's area — the areas do not need to match exactly.
• The associations in question are unincorporated bodies whose primary purpose is to further the aims of a political party within an area that corresponds to one or more parliamentary constituencies.