Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 54

Buyer with a disability: declaration by the Official Solicitor

Section 54 provides a special rule for meeting the declaration requirement on a land transaction tax return where the buyer is a disabled person and the Official Solicitor is acting on their behalf.

• Where a buyer is disabled (as defined by the Equality Act 2010) and the Official Solicitor is acting for them, the Official Solicitor may make the declaration on the return instead of the buyer.
• If the Official Solicitor declares that the return is, to the best of their knowledge, correct and complete, the normal declaration requirement under section 53 is treated as satisfied.
• This special provision does not reduce or alter the buyer's own liability under the Land Transaction Tax Act or the Tax Collection and Management (Wales) Act 2016.
• The Official Solicitor referred to in this section is the Official Solicitor to the Senior Courts.