SDLTM22530 | Reliefs: Compliance with planning obligations
From HM Revenue & Customs · Stamp Duty Land Tax Manual
Public authorities: England and Wales
The following is a list of the public authorities in England and Wales which may be eligible for relief if they enter into a land transaction in order to comply with a planning obligation imposed on a developer or modification of a planning obligation.
Government
The Ministers of the Crown or government department
The National Assembly for Wales
Local government
A county or district council constituted under Section 2 of the Local Government Act 1972
A county or county borough council constituted under Section 21 of the Local Government Act 1972
The council of a London borough
The Common Council of the City of London
The Greater London Authority
Transport for London
The Council of the Isles of Scilly
Health
A Strategic Health Authority or Health Authority established under Section 8 of the National Health Service Act 1977
A Special Health Authority established under Section 11 of the National Health Service Act 1977
A Primary Care Trust established under Section 16A of the National Health Service Act 1977
A Local Health Board established under Section 16B of the National Health Service Act 1977
A National Health Service Trust established under Section 5 of the National Health Service and Community Care Act 1990
Others
Any other authority that is a local planning authority within the meaning of the Town and Country Planning Act 1990