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SDLTM29610 | Reliefs and exemptions: miscellaneous provisions: NHS Trusts and NHS Foundation Trusts

From HM Revenue & Customs · Stamp Duty Land Tax Manual

A land transaction is exempt from charge where the purchaser is

  • NHS England;

  • an integrated care board established under section 14Z25 of the National Health Service Act 2006;

  • an NHS trust established under section 25 of the National Health Service Act 2006

  • an NHS foundation trust;

  • a Local Health Board established under section 11 of the National Health Service (Wales) Act 2006;

  • a National Health Service trust established under section 18 of the Act;

  • a Health and Social Services trust established under the Health and Personal Social Services (Northern Ireland) Order 1991

Relief must be claimed in a land transaction return or an amendment to such a return. Enter code 28 (Other reliefs) at question 9 of the return.