{
  "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-30",
  "json_url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-30.json",
  "legislation": "anaw/2017/1",
  "legislation_title": "Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017",
  "legislation_url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017",
  "path": "section/30",
  "kind": "section",
  "number": "30",
  "heading": "Reliefs",
  "text": "(1) The following Schedules make provision about reliefs and other provision connected to those reliefs—\nSchedule 9 (sale and leaseback relief);\nSchedule 10 (alternative property finance relief);\nSchedule 11 (relief for alternative finance investment bonds);\nSchedule 12 (relief for incorporation of limited liability partnership);\nSchedule 13 (relief for acquisitions involving multiple dwellings);\nSchedule 14 (relief for certain acquisitions of dwellings);\nSchedule 15 (relief for certain transactions relating to social housing);\nSchedule 16 (group relief);\nSchedule 17 (reconstruction and acquisition reliefs);\nSchedule 18 (charities relief);\nSchedule 19 (open-ended investment company reliefs);\nSchedule 20 (relief for acquisitions by public bodies and health bodies);\nSchedule 21 (compulsory purchase relief and planning obligation relief);\nSchedule 21A (relief for special tax sites);\nSchedule 22 (miscellaneous reliefs).\n(2) The following provisions of this Act provide relief from tax for certain land transactions (and accordingly if relief is claimed such transactions are not chargeable transactions)—\nparagraphs 18(2) and 19(2) of Schedule 2 (relief for notional transactions associated with assignments of rights and relief for certain subsales);\nparagraph 1 of Schedule 9 (sale and leaseback relief);\nparagraphs 2 and 3 of Schedule 10 (relief for certain alternative property finance transactions);\nparagraphs 13(1) and 15(1) of Schedule 11 (relief for certain transactions relating to alternative finance investment bonds);\nparagraph 1 of Schedule 12 (relief for incorporation of limited liability partnership);\nparagraphs 2(1), 3(1), 4(1), 5(1), 6(1) and 7(1) of Schedule 14 (relief for certain acquisitions of dwellings);\nparagraph 4 of Schedule 15 (shared ownership leases: relief for certain reversions);\nparagraph 6(2) of that Schedule (shared ownership leases: relief for certain staircasing transactions);\nparagraph 13 of that Schedule (shared ownership trust relief: transfer upon termination);\nparagraph 14 of that Schedule (shared ownership trusts: relief for certain staircasing transactions);\nparagraph 19(1) of that Schedule (relief for certain acquisitions by social housing providers);\nparagraph 2(1) of Schedule 16 (group relief);\nparagraph 2(1) of Schedule 17 (reconstruction relief);\nparagraphs 3(1) and 5 of Schedule 18 (charities relief);\nparagraphs 1(1) and 2(1) of Schedule 19 (open-ended investment companies relief);\nparagraphs 1(1) and 2 of Schedule 20 (relief for acquisitions by public bodies and health bodies);\nparagraphs 1(1) and 2(1) of Schedule 21 (compulsory purchase relief and planning obligation relief);\nparagraph 6 of Schedule 21A (relief for special tax sites);\nSchedule 22 (miscellaneous reliefs).\n(3) The following provisions of this Act provide relief for certain chargeable transactions in the manner specified in the respective provision—\nparagraph 19(3) of Schedule 2 (partial relief for certain subsales);\nSchedule 13 (relief for acquisitions involving multiple dwellings);\nparagraphs 2(3), 3(4), 4(4), 5(3), 6(4) and 7(3) of Schedule 14 (partial relief for certain acquisitions of dwellings which exceed the permitted area);\nparagraph 10 of that Schedule (relief for transactions entered into by persons exercising collective rights);\nparagraph 2 of Schedule 15 (relief relating to contingent consideration in the case of a transaction subject to a public sector discount);\nparagraph 3 of that Schedule (shared ownership leases: election for consideration to be taken to be market value);\nparagraph 5 of that Schedule (shared ownership leases where staircasing allowed: election for consideration to be based on open market value);\nparagraph 12 of that Schedule (shared ownership trusts: election for consideration to be taken to be market value);\nPart 3 of Schedule 17 (acquisition relief);\nparagraphs 6 and 8 of Schedule 18 (partial charities relief in certain circumstances);\nparagraph 7 of Schedule 21A (partial relief for special tax sites).\n(4) Any relief under the any of the provisions mentioned in subsections (2) and (3) (other than relief under paragraph 3 of Schedule 22 (visiting forces and international military headquarters reliefs)) must be claimed in the first return made in relation to the land transaction, or in an amendment of that return.\n(5) Relief under paragraph 3 of Schedule 22—\n(a) may be claimed in the return for the land transaction, or in an amendment of that return, or\n(b) if not claimed in the return or amended return and the period allowed for amendment of the return has ended, may be claimed by making a claim for repayment of any amount of tax overpaid (see Chapter 7 of Part 3 of TCMA),\nand section 78 of TCMA (time limit for making claims) does not apply to a claim for relief under paragraph 3 of Schedule 22.\n(6) The Welsh Ministers may by regulations amend this Act so as to—\n(a) add a relief;\n(b) modify a relief;\n(c) remove a relief;\n(d) modify section 31.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 30(1) inserted (26.11.2024) by The Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations 2024 (S.I. 2024/1193), regs. 1(2), 2(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 30(2) inserted (26.11.2024) by The Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations 2024 (S.I. 2024/1193), regs. 1(2), 2(2)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 30(3) substituted (26.1.2019) by The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 30(3) inserted (26.11.2024) by The Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations 2024 (S.I. 2024/1193), regs. 1(2), 2(2)(c)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 30(1) in force at 18.10.2017 for specified purposes by S.I. 2017/953, art. 2(d)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 30(1) in force at 1.4.2018 in so far as not already in force by S.I. 2018/34, art. 3"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "S. 30(2)-(6) in force at 1.4.2018 by S.I. 2018/34, art. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2017/1/section/30",
    "retrieved_at": "2026-10-29T20:18:12.749395+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}