List of Scottish Public Bodies for Transfer Reliefs and Regulations

SDLT Relief for Land Transfers Involving Certain Scottish Public Bodies

HMRC recognises a limited list of Scottish public bodies for SDLT relief purposes where land is transferred to, from, or between public bodies. The main point is to confirm the exact legal identity of the organisation involved, because being publicly owned, funded, or connected to government does not by itself mean the transaction qualifies for relief.

• HMRC’s list includes bodies such as the Scottish Ministers, the Scottish Parliament, the Scottish Parliamentary Corporate Body, Scottish councils, certain NHS bodies, NHS trusts, and some planning authorities.
• The list helps decide whether a party is a qualifying public body, but it does not by itself give automatic SDLT relief.
• You must check the exact legal entity involved, including whether it was created under the statutory provisions named by HMRC.
• A subsidiary, company, joint venture, or other arm’s-length body linked to a public authority is not automatically covered just because of that connection.
• The wider planning authority category may apply in some cases, but this depends on the body’s statutory status and functions under Scottish planning law.
• Even if a body is on HMRC’s list, you still need to check the separate relief rules and all other statutory conditions for the transaction.

Scroll down for the full analysis.

SDLT relief for transfers involving certain Scottish public bodies

This page explains a narrow SDLT point: which Scottish public bodies fall within HMRC’s list for relief on transfers involving public bodies. The practical importance is simple. If land is transferred to, from, or between public bodies, SDLT treatment may depend on whether the body involved is one of the recognised public authorities. This page focuses on the Scottish bodies named in HMRC’s material.

What this rule is about

SDLT contains reliefs for some transfers involving public bodies. To apply those rules, you first need to identify whether the organisation involved is a qualifying public body. HMRC’s material at this point is not setting out the whole relief. It is giving a list of public bodies situated in Scotland that are treated as falling within the relevant category.

So the real issue is one of status. Before asking whether the transaction qualifies for relief, you need to ask whether the transferor or transferee is one of the bodies on the list, or otherwise falls within the wording used by the legislation and HMRC guidance.

What the official source says

HMRC lists the following Scottish public bodies:

• The Scottish Ministers
• The Scottish Parliament
• The Scottish Parliamentary Corporate Body
• A council constituted under section 2 of the Local Government etc. (Scotland) Act 1994
• A Health Board established under section 2(1)(a) of the National Health Service (Scotland) Act 1978
• A Special Health Board established under section 2(1)(b) of the National Health Service (Scotland) Act 1978
• The Common Services Agency established under section 10(1) of the National Health Service (Scotland) Act 1978
• A National Health Service Trust established under section 12A(1) of the National Health Service (Scotland) Act 1978
• Any other authority that is a planning authority for any of the purposes of the planning Acts within the meaning of the Town and Country Planning (Scotland) Act 1997

The source is essentially a classification list. It does not itself explain all conditions of the relief, nor does it say that every land transfer involving one of these bodies is automatically exempt or relieved.

What this means in practice

If a land transaction involves one of these Scottish bodies, that may satisfy the “public body” part of the relevant SDLT relief analysis. But that is only one step.

In practice, a conveyancer or adviser would usually need to check three things:

• Is the organisation legally the same body as one of those listed by HMRC?
• Does the transaction fall within the particular public body relief being considered?
• Are all other statutory conditions for that relief met?

This matters because public sector land transactions are often carried out through a mixture of core public authorities, arm’s-length bodies, statutory corporations, project vehicles, and related entities. Some of those will be on the list. Some will not. The fact that an organisation is publicly funded, performs public functions, or is connected with government does not by itself mean it is one of the listed public bodies.

The planning authority wording is especially important. HMRC’s list does not stop at named institutions. It also includes any authority that is a planning authority for any purpose of the planning Acts within the meaning of the 1997 Scottish Act. That means the legal status and statutory function of the body matter, not just its ordinary description.

How to analyse it

A sensible way to approach the point is:

1. Identify the exact legal entity involved in the transfer. Use the full statutory or registered name.
2. Check whether it matches one of the bodies specifically listed by HMRC.
3. If it does not, consider whether it falls within the broader category of a planning authority under the relevant Scottish planning legislation.
4. Separate the status question from the relief question. Being a listed public body does not by itself complete the SDLT analysis.
5. Check the underlying relief provision to see what type of transfer is covered and whether there are additional conditions.

Questions worth asking include:

• Is the party the public body itself, or a subsidiary, trust, company, or joint venture associated with it?
• Was the body established under the statutory provision named in HMRC’s list?
• If relying on planning authority status, what statutory function is being exercised and by whom?
• Is the transaction being structured in a way that changes which legal person actually acquires or disposes of the land?

Example

Illustration: a Scottish council transfers land to another council as part of a local government reorganisation project. A council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 is on HMRC’s list, so the public body status point is likely to be satisfied for both parties. But the SDLT result still depends on the terms of the relevant relief. You would still need to check the legislation governing that relief and the facts of the transfer.

By contrast, if the land is acquired by a company wholly owned by a council, the company is not automatically covered just because the council owns it. The key question would be whether the company itself is a listed public body or otherwise falls within the relevant statutory wording.

Why this can be difficult in practice

The source material is brief, and that creates room for uncertainty.

First, the list identifies bodies by statutory origin. That means names and public descriptions can be misleading if the body has been reorganised, renamed, or replaced over time.

Second, public sector transactions are often carried out through entities that look governmental in substance but are legally separate. SDLT generally turns on the legal person involved in the land transaction, not the wider public purpose behind it.

Third, this HMRC page is part of a wider relief framework. It helps identify qualifying bodies, but it does not by itself answer whether relief applies. Readers can easily overread a list like this as though it creates a blanket exemption. It does not.

Finally, the planning authority category is broader than the named bodies, but it still depends on statutory meaning. That can require careful checking of the relevant Scottish planning legislation and the authority’s legal powers.

Key takeaways

• HMRC recognises a specific list of Scottish public bodies for this SDLT relief context.
• Being publicly owned or publicly funded is not the same as being a listed public body.
• You must still check the separate statutory conditions of the relief before concluding that SDLT relief applies.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: List of Scottish Public Bodies for Transfer Reliefs and Regulations

View all HMRC SDLT Guidance Pages Here