Read the original guidance here:
HMRC SDLT: SDLTM29600 – Miscellaneous provisions

Guide to Reliefs under SDLTM29600 – Miscellaneous Provisions

The guidance over reliefs under SDLT (Stamp Duty Land Tax) covers various types of organisations and circumstances. Below are the key reliefs available, explained in straightforward terms.

Reliefs for NHS Trusts and NHS Foundation Trusts (SDLTM29610)

When NHS Trusts acquire properties, they may be eligible for relief from stamp duty. This helps public health organisations avoid additional costs that would otherwise reduce their budgets for patient care.

• Who qualifies: NHS Trusts and NHS Foundation Trusts purchasing land or buildings for healthcare purposes.
• Key point: Relief applies if the land is to be used for providing healthcare services.

Example: An NHS Trust buys a new hospital building. Since this purchase is meant for providing healthcare, they can claim relief from SDLT.

Reliefs for Health Service (Scotland) (SDLTM29620)

Similar to England, healthcare services in Scotland also have relief provisions for stamp duty. This initiative supports the health sector by ensuring it has funds for essential services.

• Who qualifies: NHS organisations operating in Scotland.
• Requirement: The property must be used to deliver health services.

Example: A health board in Scotland acquires a facility for medical services and qualifies for relief due to its public health mission.

Reliefs for Visiting Forces and Allied Headquarters (SDLTM29630)

Visiting forces and their headquarters are offered relief to prevent barriers to international military collaboration.

• Who qualifies: Armed forces from allied nations visiting the UK and their headquarters.
• Conditions: The properties must be used for operational purposes.

Example: A visiting army needs to secure land for operational use, and with relief from SDLT, they can focus limited resources on their mission instead of tax payments.

Reliefs for Friendly Societies (SDLTM29640)

Friendly societies, which are member-owned organisations often focused on mutual support, can benefit from SDLT reliefs when they purchase properties.

• Who qualifies: Registered friendly societies.
• Purpose: The property must be used to support members or provide services directly to them.

Example: A friendly society buys a community hall to host events and support members. They can claim SDLT relief to reduce their purchase costs.

Reliefs for Building Societies (SDLTM29650)

Building societies play a key role in housing finance. To support their operations, they are eligible for certain SDLT reliefs.

• Who qualifies: Registered building societies.
• Usage requirement: The land or property should be used as part of their operations.

Example: A building society purchases a new office to serve clients nearby and can claim relief from stamp duty, thus lowering their overall expenses.

Reliefs for Highways (SDLTM29660)

Land used for highways and road improvements can also receive tax relief. This encourages investment into infrastructure, which is important for public transport and connectivity.

• Who qualifies: Authorities or bodies responsible for highways.
• Use of property: Must be for road or highway development and maintenance.

Example: A council purchases land to upgrade a major road and qualifies for SDLT relief, allowing more funds to be allocated to improving the road.

Reliefs for Municipal Airports (SDLTM29670)

Municipal airports can also apply for SDLT relief on property acquisitions. This helps maintain efficient transport links within regions.

• Who qualifies: Airports owned by local authorities.
• Requirement: The property must be used for airport-related activities.

Example: A municipal airport expands its terminal and is eligible for relief on the purchase of the additional land that will support airport operations.

Reliefs for Heritage Bodies (SDLTM29680)

Registered heritage organisations can receive relief for the properties they buy, which helps preserve historic sites and buildings.

• Who qualifies: Charitable organisations focused on heritage preservation.
• Condition: Property must be used for charitable heritage purposes.

Example: A heritage charity buys an old building to restore it as a museum. They benefit from SDLT relief, allowing them to allocate more funds to the restoration work.

Reliefs for Lighthouses (SDLTM29690)

Reliefs for lighthouses ensure they can maintain safe navigation for maritime activities without facing prohibitive tax costs.

• Who qualifies: Organisations operating lighthouses.
• Purpose: The land must be used for lighthouse operations or associated functions.

Example: A lighthouse authority purchases land for upgrades to keep mariners safe and is eligible for relief from SDLT on that purchase.

Reliefs under Inclosure Act 1845 (SDLTM29700)

This provision allows for relief related to land transactions occurring under the Inclosure Act of 1845 framework. This is aimed at supporting agricultural initiatives.

• Who qualifies: Purchasers involved in land appropriated for various agricultural activities.
• Key point: Compliance with conditions laid out in the Inclosure Act is essential.

Example: A farmer acquires land under the Inclosure Act for agricultural use and can claim SDLT relief due to its intended use.

Reliefs under Metropolitan Commons Act 1866 (SDLTM29710)

Reliefs under this act aim to foster the management and preservation of land designated as commons in metropolitan areas.

• Who qualifies: Entities involved in managing commons under this act.
• Condition: The property must fulfil purposes relevant to common land interests.

Example: An organisation managing a metropolitan common area acquires additional land to enhance public space and benefits from SDLT relief.