LBTT3004 - Acquisitions by the Crown

LBTT guidance on the exemption of a transaction involving the acquisition of a chargeable interest by certain individuals or bodies with Crown association.

The acquisition of a chargeable interest by one of the following is an exempt transaction:

  • the Scottish Ministers;
  • the Scottish Parliamentary Corporate Body;
  • a Minister of the Crown;
  • the Corporate Officer of the House of Lords/Commons;
  • a Northern Ireland department;
  • the Northern Ireland Assembly Commission;
  • the Welsh Ministers, the FM for Wales and the Counsel General to the Welsh Government;
  • the National Assembly for the Wales Commission; and
  • the National Assembly for Wales.

LBTT(S)A 2013 schedule 1 paragraph 2

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