Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 80

Crown application

Section 80 establishes how Land Transaction Tax applies to the Crown, including key exemptions and limitations on Crown liability.

• Land Transaction Tax applies to the Crown in the same way as it applies to everyone else.
• Certain Crown bodies are exempt from the tax when they are the buyer in a land transaction, as set out in Schedule 3 of the Act.
• The tax liability and payment rules do not override the protections given to Crown private estates under the Crown Private Estates Act 1862.
• The Crown cannot be prosecuted for any criminal offence under the Act, even though the Act otherwise binds it.